Search results

The literature highlights the relevance of performance measurement and management system in small and medium enterprises (SMEs) to face the current competitive environment. However, a number of studies investigate how performance measurement and management system is effective for evolving and how contingency factors could influence this change. Newer experiences are sporadic and rarely investigated by researchers and practitioners. The purpose of this study is to identify the feasible evolutionary path of performance measurement and management system in leading SMEs to respond to current business challenges. Furthermore, it aims to contribute to the understanding of the role of key contingency factors influencing this evolution.

A longitudinal case study, based on retrospective and real-time investigations, is performed to investigate the primary evolutions of the performance measurement and management system and its key determinants.

The findings highlight two evolution paths, increasing the maturity of performance measurement. The first path highlights a strong command and control of performance management; the second path shows a democratic and participative of performance management. Moreover, management information system, organizational culture and management style are highlighted as key contingency factors in the change of performance management.

The authors contribute to knowledge in performance measurement field, showing how the efforts for developing performance measurement and management system in a leading SME could determine two different evolutionary paths. Furthermore, the paper describes the increasing role of organizational culture, management style and management information system in performance management evolution, as well as the relevance of online chats and social media in performance management activities.

Multidisciplinary business process management (BPM) research can reap significant impact. We can particularly benefit from incorporating accounting concepts to address some of the key BPM challenges, such as value-creation and return on investment of BPM activities. However, research which addresses a relationship between BPM and accounting is scarce. The purpose of this paper is to provide a detailed synthesis of the current literature that has integrated accounting aspects with BPM. The authors profile and thematically describe existing research, and derive evidence-based directions to guide future research.

A multi-staged structured literature review approach to search for the two broad themes, accounting and BPM, supported by NVivo (to manage the papers and the coding and analysis processes) was designed and followed.

The paper confirms the dearth of work that ties the two disciplines, despite the synergetic multidisciplinary results that can be attained. Available literature is mostly from the management accounting perspective and relates to describing how performance management, in particular performance measurement, can be applicable to process improvement initiatives together with tools such as activity-based costing and the balanced scorecard. There is a lack of research that examines BPM in relation to any financial accounting perspectives (such as external reporting). Future research directions are proposed together with implications for practitioners with the findings of this structured literature review.

The paper provides a detailed synthesis of the existing literature on the nexus between accounting and BPM. It summarizes the implications for practitioners and provides directions for future research by identifying key gaps and opportunities with a sound contextual basis for extension and new work.

Effective literature reviews create strong foundations for future research and accumulate the otherwise scattered knowledge into a single place. This is the first structured literature review that provides a detailed synthesis of the research that ties together the accounting and BPM disciplines, providing a basis for future research directions together with implications for practitioners.

The purpose of this paper is to present findings from an action research intervention in the outpatient department of a National Health Service (NHS) Hospital. It investigates the perceived and actual problems of measuring capacity at a UK hospital.

An action research methodology was adopted: relevant literature on capacity measurement and performance was reviewed; the motivation behind its usage explored. Systems requiring improvement were identified and the adoption and implementation of new working methods initiated and explored. In addition to considering capacity measurement and performance issues, the authors examined the effects this may have on the long‐term potential of the organisation.

The research identified gaps in the capacity and activity measures used and in the dissemination of performance information. To address these problems and meet the changing needs of the department a new performance measurement and reporting tool was implemented.

The methodology applied was appropriate, generating data to facilitate discussion and draw specific conclusions from. A perceived limitation is the single case approach, however, Remenyi argues this can be enough to add to the body of knowledge.

The paper gives details about the introduction of new performance measures and the development of a performance measurement tool for the Outpatient Department of the Hospital. The conclusions drawn add substantially to previous commentaries, and develop interesting questions for future research.

Specific recommendations for the implementation of a new performance tool for healthcare organisations are made.

Performance measurement in higher education has attracted substantial attention, often focussing on the applicability and value of performance measurement concepts to the sector. The purpose of this paper is to use components of a seven-element maturity model to examine the development of performance measurement maturity in New Zealand universities in the period 2008-2013.

Documentary analysis was the primary approach. A total of 48 annual reports were examined. The focus was the statement of service performance, but all surrounding material was also examined. Each annual report was subjected to a range of quantitative and semi-quantitative analyses.

Universities have shown strengths in aligning measures to strategic direction, the quality of commentary, and improvement in the use of outcomes frameworks. More variable results have been seen in the breadth and quality of measures, and most importantly, in the use of performance information to guide institutional decision-making. This lack of evolution is likely to be linked to the particular accountability relationships surrounding the universities, which while part of the public sector are semi-autonomous. It is also likely to be linked to academic organisational culture.

There have been few examinations of the use of performance measurement by universities, with most studies focussing less on operational practice than on broader theoretical issues. This study provides useful information about the actual use of performance measurement.

The purpose of this study is to contribute to the knowledge base on how performance measurement drives improvements in healthcare practice.

The study is based on a single in-depth case study. The critical incident technique (CIT) has been applied in order to identify significant occurrences of performance measurement in terms of events, incidents, processes, and issues identified by respondents from the case organization. These critical incidents have been analysed and interpreted using a theoretical framework suggesting that performance measurement may be applied for exploratory or regulatory purposes as well as ad hoc or continuously in healthcare practice.

The study suggests that performance measurement may be a versatile method for driving improvement in healthcare organizations. Six types of activities directly or indirectly drive improvement in the clinical department: continuous follow-up in formal arenas and meetings; improvement work; professional efforts; goal deployment; reporting based on external demands; and creating awareness in everyday clinical work. Healthcare organizations that strive to practice performance measurement as a driver for improvement need to find infrastructures in which it is being integrated into the daily life of organizational healthcare practice.

The study provides an original account of the prerequisites and actions for driving improvement through performance measurement in a healthcare setting. Since the operations management perspective in healthcare is significantly lacking, the study offers a unique perspective which may be the basis for both practice development and further scholarly inquiry and theory development.

Sustainable competitiveness can only come through building robustness into processes and their effective management and control. Through a culture of continuous improvement and using the Deming Cycle of plan‐do‐check‐act, complacency can be prevented and value optimized for the end customer. Measurement is the trigger for process improvement and the achievement of superior competitive standards. In the first of three articles, following a review of the literature, studies the applications of total quality‐based performance measurement through two case studies. The type of practices highlighted suggest that performance measurement forms a broad, integrated concept in organizations which have implemented TQM. Few organizations have developed a separate “performance measurement system”; performance measurement instead forms an integral part of the management processes and systems within the organization. In the second article, develops a comparison of 15 case studies. From this analysis, introduces and tests a model of total quality‐based performance measurement in the third article of the series.

The need for performance improvement has led to the implementation of industry‐specific key performance indicators (KPIs) and greater awareness of the benefits of measurement in construction engineering organisations. This paper aims to present and discuss the findings of a survey based on the practical experiences of leading UK construction engineering organisations.

The paper is based on a questionnaire survey, the findings of which are discussed and analysed. The survey focused on establishing current industry practice and forms part of a larger study, which involved detailed case studies and led to the development of an innovative framework for links knowledge management initiatives with business performance measurement.

The survey shows that a significant proportion of organisations are now using a range of financial and non‐financial measures to assess business performance, and a growing number are adopting the excellence model and/or the balanced scorecard to facilitate a structured approach to implementing continuous improvement strategies. The paper identifies the barriers to the use of performance measurement models and discusses the differences between the practices in smaller and larger construction engineering firms.

The paper concludes with some practical considerations for implementing performance measurement models, which will be of value to business improvement managers and other senior managers in construction and other project‐based industries.

To introduce and provide an overview of the various issues related to environmental (green) supply chain management performance measurement.

The work relies on experiences, case studies and other literature related to performance measurement in environmental supply chains. It seeks to integrate works in supply chain management, environmental management, and performance management into one framework. A systems framework forms the discussion outline with a focus on controls/pressures, inputs, tools, and outputs as major categories for evaluation and review.

Provides an integrative framework for study, design and evaluation of green supply chain management performance tools. The findings also identify a number of issues that need to still be addressed.

We have only one design of the issues in which numerous categorizations could be provided. There is limited research in this area and new and current models/developments can provide additional insight. Implications of the work is that these gaps exist and that significantly more work needs to be completed in this field.

A very useful source of information for practitioners that seek to implement these systems within and between organizations. Also, the paper provides numerous areas which researchers could complete additional research and develop research agendas.

This paper provides some of the very first insights into development of a green supply chain management performance measurement system. Typically performance measurement systems are internally and business focused, we expand on these issues by considering inter‐organizational and environmental issues within a business context.

In the context of the Greek public sector, the purpose of this paper is to investigate the factors under which performance management and measurement systems (PMMS) work in a functional way and push through the modernization process.

The paper presents the results of a qualitative research undertaken in the Greek public administration. The STAIR (strategy, targets, assignment, implementation, results) model was used as a conceptual tool for critical reflection on the issue of performance management and measurement.

The qualitative research identified three groups of factors to be important in turning the PMS from a symbolic exercise to an effective tool for administrative reform: the cognitive, the behavioral and the ethical elements of the PMS. The quantitative approach specified the nature of these three groups of factors and revealed 11 factors in total that play crucial roles in the organizational success.

The paper helps researchers and practitioners to better understand the dynamic nature of performance measurement and highlights the need to view the PMS as a vehicle for critical reflection, questioning and challenging all the aspects of the organization rather than a mechanistic instrument for control.

The case study analysis presented in the first article allowed the generation of a preliminary model of total quality‐based performance measurement systems. This second of three articles uses the data obtained from 15 case studies to develop and refine the model by the use of cross‐case analysis and comparison of the findings with literature, following the approach suggested by Kathleen Eisenhardt.