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Examines the European Union (EU) countries’ uncertainty avoidance measures (based on Hofstede’s work) and proposes the degree of formalization (high, moderate or low) applied by organizations in the EU countries. Proposes that high formalization organizational structures are more prevalent in Austria, Belgium, France, Germany, Greece, Italy, Portugal and Spain; that low formalization organizational structures are more prevalent in Denmark, Great Britain, Ireland and Sweden; and that moderate formalization organizational structures are more prevalent in Finland and The Netherlands. Claims that these propositions can be tested at the organizational level using the Aston study instrument but warns that cultural factors are only an element among a number of other contextual variables such as the subsidiary’s local context (environmental complexity and the amount of local resources available to it), the size and age of the organization, type of organizational function, the way in which organizations confront a crisis, and management preferences for control. Indicates that it should not be assumed that this research can be applied to Confucian‐based Far East cultures. Mentions also that a country’s cultural values can change over time so should be periodically updated using Hofstede’s Value Survey Module.

Examines the conditions under which career goal setting contributes to effective career management. Views career management as a process by which individuals can make informed decisions regarding their work lives. Highlights the role of the career goal in the career management process, and identifies the useful features of the goal‐setting process. Reviews the concepts of career indecision and career decidedness, and specifies four subtypes – developmental indecision, chronic indecision, hypervigilant decidedness, and vigilant decidedness. Discusses the implications for organizations and their employees.

There are many different views and opinions held about the value of training. Some people, of course, reach the top without any formal training whatsoever and expect others to do the same. This is all well and good if, presumably, you are able to train yourself. Most need the support of formally organized training courses or continuous learning, working on the assumption that there are always things to learn. It does not matter how old or experienced you are, there will always be a gap in your knowledge that requires attention. Beware the people who know it all as they will be the ones who have the blind spots and just cannot see trouble ahead. If these people are at the top of the organization and just happened to be in the right place at the right time, which could happen if an organization has been particluarly successful, then this could have disastrous consequences on the business. Business means change, and if you cannot cope or are not prepared to accept or adapt to this change, the end result is inevitable.

Faced with increasing competition, the ability to secure and optimise global logistics operations should be regarded as a competitive advantage. In the context of the hitherto little explored field of security and safety programmes, the purpose of this paper is to examine how an Authorised Economic Operator (AEO) certificate may affect the creation of a competitive edge for a freight forwarder.

By using the resource-based view as a theoretical background and a qualitative analysis using an interview grid inspired by the balanced scorecard, this research identifies resources and capabilities linked to the AEO certification.

The findings show two specific groups of resources that contribute to the creation of a competitive advantage. The first category is a process-type resource obtained through the AEO certification, which leads to more formalised and better-executed processes. The second relates to the freight forwarder’s knowledge, know-how and relational skills.

This research is developed in a logistics service provider context. It should be equally applied in other contexts and with other methods to provide generalisability.

Considering its contribution to an area of study currently under research, the findings may be useful to practitioners as a decision support tool to assess the value of the AEO certification.

This paper comes in the context of a yet little explored field, despite practitioners’ questions about custom certifications.

This study aims to conduct a literature review on factors that influence the implementation and design of performance measurement systems in nonprofit organizations.

The research strategy is conceived through a literature review focused on the analysis of authorship, supported by bibliometric techniques such as citation, co-citation and co-authorship social networks.

Models and theories proposed for measuring performance in non-profit organizations are being researched, starting to form an intellectual structure related to performance measurement systems and nonprofits. Three main research topics have been given more attention: strategic performance and public service performance, health-care performance and nonprofit operations strategy and performance measurement.

The study is limited to scientific journal papers and could benefit from the addition of new sources of information such as conference papers, books and standards. The body of knowledge of this topic could also benefit from an in-depth investigation through a comprehensive review of models and theories, as a proposal for a future research agenda.

As practical applications are identified, groups of researchers in different countries and subjects that can generate research agendas, scientific communities used to investigate issues related to performance in nonprofit activities.

Performance measurement in nonprofit organizations is a topic of study that has been receiving considerable attention in recent years, to the point that the literature is revealing specific models for measuring performance in this type of organizations. Particular models and theories are being conceived, specializing existing models and theories related to performance measurement and management.

In the performance measurement and management research field, the applicability of performance measurement systems (PMS) in nonprofit organizations (NPOs) and public administration has been considered a challenge. The diversity of these organizations makes it difficult to define proper terminology and organizational characteristics. PMS evolution has not yet been able to capture all performance dimensions of a public administration and, especially for NPO considering its dynamic and multiple goals. The purpose of this paper is to provide a conceptual framework that identifies and classifies the factors that influence the design of PMSs in NPOs and public administration.

The study was developed through a systematic literature review (SLR). A set of 29 papers were intensely studied, and the results provide a multi-disciplinary and holistic set of factors.

A set of ten factors that influence the design of PMSs in NPO and public administration were found. They were categorized into three groups: factor related to purpose, stakeholders and management.

The study synthesized the literature and provided a conceptual framework of the factors that influence the design of PMSs in NPO and public administration. No individual paper collected in the SLR shows a similar organization of the factors as the present paper. The set of factors indicates the importance of this study for NPO and public administration, and how complex a PMS in an NPO and public administration can become. The conceptual model presented can further assist practitioners in developing design process observing the role that the identified factors play.

The purpose of this research is to examine the factors that influence the design of performance measurement systems (PMSs) in nonprofit organizations (NPOs) and public administration and explore inter-relationships among these factors.

Findings resulted through the identification of design factors from the paper portfolio of a previous systematic literature review on this topic and the construction of a factor co-occurrence network for the identified factors. 

The methodology helped to determine the relationships among factors and show how these factors influence PMSs in NPOs and public administration. It also helped to demonstrate how PMSs in these organizations are different from PMSs in traditional companies because of the impact of the factors on the complexity and dynamics of NPOs and public administration. The findings and discussion contribute to the performance measurement literature on NPOs and public administration by presenting a set of design factors related to purpose, stakeholders and management.

This paper presents practical implications for managers regarding the PMS design process and shows how some design factors can be particularly related to these organizations

The design factors are particular to the organizational dynamic and should be considered by managers involved with the design (or redesign) process of performance measurement systems.

To provide and illustrate a structured engineering approach for conceptual design of enterprise performance measurement and management systems.

The paper proposes and utilizes a design approach based on combining an enterprise engineering process with a system dynamics (SD) modeling methodology. A research case application in a call center using real data serves as an illustration of these ideas.

This proposed approach provided clear guidance through all the steps of the research case developed. When compared to traditional alternatives, it especially enhanced considerations pertaining to causality relationships among performance metrics, both in a qualitative as well as in a quantitative way.

The explicit combination of enterprise engineering and SD methods creates new research and application opportunities. From a research perspective it establishes a framework for dealing with performance from a systems life‐cycle perspective as well as points to the need for developing integrated modeling techniques. From a practical perspective, the results achieved to this point provide a conceptual design guideline of immediate applicability.

The purpose of this paper is to describe and illustrate an application of a tool for assessing the maturity and effectiveness of enterprise performance measurement systems.

Assessment elements were defined based on the literature, and the scoring approach was designed based on performance excellence frameworks such as Baldrige and EFQM. A research case application in a Belgian public sector organization is used to illustrate how the tool can be used and the types of insights generated.

The case application indicates that the tool can be used to generate useful and actionable feedback for leadership to increase the maturity of enterprise performance measurement systems. The tool can also be used to longitudinally track progress in performance measurement system effectiveness.

The current paper represents the pilot application of the tool. Future work is needed to further test and refine the tool, refine the assessment process, and collect additional assessment data in other organizations.

This tool provides a more holistic yet detailed assessment of performance measurement systems. It assesses measurement system design quality, as well as implementation/use Specific feedback on process gaps can be used to detect and address problem areas, providing value for practitioners. The tool provides researchers with a standard, structured approach for collecting and codifying detailed observations and artifacts when studying measurement systems.

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.