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The purpose of this study is to contribute to the existing knowledge about the value of post-implementation Enterprise Resource Planning (ERP) system at the firm level.

A questionnaire-based survey was conducted to collect data from 217 Malaysian firms that successfully implemented ERP system. Data analysis was conducted with partial least squares-structural equation modeling and partial least squares multi-group analysis techniques.

Higher ERP spending and greater ERP scope in the post-implementation stage were associated with higher performance gains.

Among other limitations, relying on a small sample size and cross-sectional data of this study and lack of generalizability of findings tend to have certain limitations. An interesting direction for future research would be to extend this study by conducting a multi-level analysis to understand how ERP spending and scope would affect the micro-level performance.

Non-financial performance gain is another valuable outcome of ERP implementation. The choice between in-house and off-the-shelf ERP systems will have dramatic impacts on the future profitability of firms. ERP risk management team and related practices during implementation phase result in a significantly higher financial gain in the post-implementation phase.

This study assesses the business value of ERP at the post-implementation phase while accounting for key contextual and managerial issues, a topic that has received little attention to date.

This paper aims to undertake a simultaneous assessment of interdependence in the behaviours of front-line and back-office employees and their joint effect on customer-related organisational performance. It also tests for a moderating influence of the emotional intelligence of front-line salespeople and back-office employees.

The sample comprises 105 front-line sales employees and 77 back-office employees. The customer-related organisational performance data come from a UK business-to-business (B2B) electronics company. With these triadic data, this study uses partial least squares to estimate the measurement and structural models.

Salespeople’s customer orientation directly affects customer-related organisational performance; the relationship is moderated by salespeople’s emotional intelligence. The emotional intelligence of salespeople also directly affects the customer-directed citizenship behaviour of back-office employees. Furthermore, the emotional intelligence of back-office staff moderates the link between the emotional intelligence of salespeople and back-office staff citizenship behaviour. Back-office staff citizenship behaviour, in turn, affects customer-related organisational performance.

The emotions deployed by employees in interactions with customers clearly shape customers’ perceptions of service quality, as well as employee-level performance outcomes. However, prior literature lacks insights into the simultaneous effects of front-line and back-office employee behaviour, especially in B2B settings. This paper addresses these research gaps by investigating triadic relationships – among back-office employees, front-line employees and customer outcomes – in a B2B setting, where they are of particular managerial interest.

The purpose of this paper is to describe common errors made by business leaders as the foundation of a new approach for improving leadership capabilities and effectiveness. Introduces the concept and practice “standardized work” to the duties of executive‐level leadership.

This paper utilizes a qualitative approach coupled with deductive reasoning and empirical data from the management practitioner community.

A practical framework for implementing standardized work can be created in relation to the strategic and day‐to‐day tasks of executive leadership by providing a new definition of leadership, a precise description of business principles, and a standard skill set for executives.

This proposal for applying standardized work to the role of executive leadership has not been validated in actual business conditions, though similar concepts have been in effect at some large corporations for decades, with varying degrees of success.

Many of the same types of errors are repeated over generations of leaders. Most of these errors can be eliminated if executive leadership will practice the proposed standardized work.

This paper contributes to the literature and to leadership practice by introducing the concept “standardized work” to the duties of executive‐level leadership and providing a framework for its application that can aid in the long‐term success of organizations through generations of leaders.

Marketing researchers continue to debate the significance of the managerial relevance of marketing, especially in the boardrooms. Despite a growing number of published papers on the topic, it is surprising that there are virtually none on mental models. The purpose of this paper is to discuss these issues.

The paper presents mental models as a perspective to discuss marketing's position in companies, and reflects on the marketing mental models of boardroom members and top management.

The paper addresses marketing's relevant issues and offers new insights into the role of marketing in companies by highlighting mental models, which drive the boardrooms’ and managers’ attentions, decisions, actions, and evaluations. The paper demonstrates the importance of mental models by introducing and discussing the notion of the mental footprint of marketing, or the impact marketing has on mental models.

The rapidly changing business environment, in addition to current marketing research trends, strengthens the need to understand the scope of issues included under the notion of marketing, as well as the overall significance of marketing within the company. The paper advocates that understanding and investigating mental models is useful in these endeavors.

The paper presents a set of different implications from recognized mental models in companies.

This paper contributes to discussions on the relevance of marketing in modern companies by introducing a new perspective, involving the mental footprint of marketing, which challenges functional points of view. If the mental model of marketing takes a broader approach, considering marketing to be ubiquitous, then marketing can be seen as being present in the boardroom.

The purpose of this paper is to investigate the perception of marketing managers in a transition country Montenegro with regards to marketing metrics. The paper examines the degree in which managers are familiar with the way marketing metrics are applied and how important they are in the process of making business decisions in a company operating in a Montenegro.

Data was collected during 2020 through a survey of 171 randomly selected companies and was analyzed using structural equation model and the statistical method of analysis of variance tests.

The obtained results show that managers are quite familiar with financial and non-financial metrics. Both groups are applied to a significant degree, as managers believe that these indicators provide valuable information needed during the decision-making process. Still, more emphasis is placed on the knowledge, implementation and importance of non-financial metrics compared to financial metrics. This is probably due to the specificities of the economic activities of the companies operating in Montenegro, as most of them are service companies, which is why non-financial metrics (such as consumer metrics) are the most important indicators when it comes to ascertaining the market position of the company. Additionally, in recent years the primary focus in Montenegro, as country that is still in the process of transformation from planned economy to a free-market form, has been placed on strengthening of competitiveness and advancing the market orientation of companies. This led to an increase in the importance that managers in transition countries attach to non-financial metrics.

The fact that the survey only covers companies from one country is its limitation.

The obtained results will have a significant empirical contribution, which is reflected in providing guidelines for managers on how to improve the system of measuring and controlling marketing performance, all that to strengthen the competitiveness of the company, and can serve managers of hierarchy levels in a company as guidelines for making decisions on the implementation of marketing strategy and marketing metrics, to improve business performance, multi-context customer interaction, cost-saving and strengthen competitiveness.

Obtaining necessary knowledge management and implementing marketing metrics are important conditions for consideration when it comes to the continuous monitoring and improvement of business results, increasing competitiveness and advancing the market position of the company.

The originality stems from the analysis of the interconnection that exists between marketing metrics and strategic decision-making, which is expected to be positively reflected in the development of society, i.e. strengthening the competitiveness of companies based on knowledge management achieved through the assessment of the degree of knowledge, the implementation and the significance of each of the metrics covered within this research in business decision-making processes. The paper provides insights into the extent to which managers understand the meaning of these indicators and are able to combine different marketing metrics to obtain more complex indicators, serving as necessary inputs when making strategic business decisions.

Performance management involves budgeting, performance evaluation, and incentive compensation. This study describes a model that encompasses these three elements of performance management. To illustrate the model, survey data were examined using path analysis. The empirical evidence supports the model, and suggests several intervening variables that mediate the direct and indirect effects of budgeting, performance evaluation, and incentives on gaming behaviors and individual performance.

This paper aims to examine how modern small-medium enterprises (SMEs) operating in the tourism industry perceive and define corporate performance, and how they measure and monitor businesses’ achievements. Actual performance measurement activities are expected to show how (and if) companies manage the key factors that drive value creation and value erosion processes. Are effective performance measurement activities aligned with main theoretical prescriptions?

Theory and previous empirical research on SMEs’ performance is instrumentally used to identify those key factors that are supposed to drive small/medium hotels’ business performance; building on a resource-based view (RBV) framework, which provides the theoretical perspective to link resources, capabilities and actions to firm performance, a model based on the financial, the operational and the organisational dimension of firm’s success is developed through the selection of a set of consistent financial and non-financial indicators. The balanced performance measurement model is then tested via a field research study based on a semi-structured questionnaire sent to 540 selected SMEs active in the tourism sector.

The results suggest that small-medium Italian hotels, typically family firms managed by owners, tend to adopt a balanced system of performance measurement that keeps track of the financial and non-financial dimensions of hotel’s performance; customer orientation proves to be an extremely important leading indicator of non-financial corporate performance. Amongst traditional financial indicators, net profits, profitability ratios such as return on investment and return on sales, revenues for available room, occupancy rate and some cost efficiency ratios are found to be relevant, whereas extensive use is made of non-financial metrics such as customer satisfaction, number of complaints, number of new and repeat customers, employee competencies and staff abilities. Furthermore, some interesting results about frequency of measurement and purpose of measurement are also presented.

Data used in this study do not allow for a comprehensive analysis of the correlation between hotel performance and a specific measurement model implemented. Further future research that is meant to be developed will focus on the issue of addressing the nexus between firm performance and resource and capability used as strategic factors and monitored with an effective performance measurement system. The sample can also be expanded to carry out comparative analysis.

The results shed some further light on performance measurement activities actually implemented by Italian hotels. The evidence gives a contribution to understanding the relationship between critical resources and capabilities that need to be developed and effectively managed to reach superior business performance. Furthermore, the study highlights the need to design and implement a customised performance measurement model, which accounts for firm-specific resources and capabilities and sector-specific features for the hotel to properly manage those strategical success factors that can deliver sustained competitive advantage to the firm.

This research paper contributes to performance measurement literature, by suggesting that the development and the implementation of a simplified but structured and complete performance measurement system, designed on the specific needs and features of SMEs, seems to be a sensible way to improve resources and capabilities utilisation and to obtain a holistic understanding of the achievements of these organisations.

To understand human resource (HR) practices outcomes on HR decision making, strategic human resource management (HRM) and organizational performance by exploring the HR data quality along with descriptive and predictive financial and non-financial metrics.

This work utilizes the grounded theory method. After the literature was reviewed, 113 HR managers of multinational and national companies in India were interviewed with a semi-structured questionnaire. The collected interview data was analyzed with NVivo 8.0 software.

It is interesting to uncover the descriptive and predictive non-financial and financial metrics of HR practices and their influence on organizational performance. It was found that HR data quality moderates the relationship between the HR practices outcome and HR metrics. This study found that HR metrics help in HR decision-making for strategic HRM and subsequently affect organizational performance.

This study has uniquely provided the descriptive and predictive non-financial and financial metrics of HR practices and their impact on HR decision making, strategic HRM and organizational performance. This study highlights the importance of data quality. This research offers insights to the HR managers, HR analysts, chief HR officers and HR practitioners to achieve organizational performance considering the various metrics of HRM. It provides key insights to the top management to understand the HR metrics' effect on strategic HRM and organizational performance.

This paper aims to focus on the use of qualitative research methods to gain a better understanding of the performance management system (PMS) of one of the largest retailers in North America. The motivation for the research was to assess whether the PMS at one of the world’s largest retail companies was congruent with the most recent thinking and research in the management accounting literature.

Using open-ended interviews, the paper seeks to develop relevant hypotheses emerging from the dimensions of the Strauss and Corbin’s qualitative research methodology (1998). A qualitative methodology was used because it provides a structured approach and analytical techniques that can build upon existing theory and literature.

The qualitative evidence collected during the course of the research indicates that financial measures were predominantly used by the company in its PMS, and that this reliance on financial measures may be an artifact of the industry in which the company operates. The retail industry is highly competitive, and it is very sensitive to changes in customer tastes and behavior, as well as shareholder and financial market pressures. In addition to financial measures, it was found that operational management developed certain non-financial performance measures and that this development may have been a response by operational managers to wider stakeholder pressures and external influences. However, these performance measures appear to be not fully integrated in the PMS and are therefore de-coupled and relatively unimportant in, or entirely absent from, top-level decision-making.

The conclusions of the paper provide support for the concepts of isomorphism and de-coupling as found in the literature of new institutional theory.

The case study approach has enabled to explore and gain further understanding of management accounting practices, particularly performance measurement and management, in their natural setting. Strauss and Corbin’s (1998) grounded theory methodology was adopted because it provides a structured set of analytical steps and systematic analytical techniques for handling and interpreting data and theory building.

What is measured gets managed – especially if rewards depend on it. For this reason many companies (over 70% in this survey) have upgraded their performance measurement systems so as to include a mix of financial and non-financial metrics. This study compares how companies currently measure performance for compensation purposes with how their managers think performance should be measured. We find significant measurement gaps between actual and preferred measures, and we find that larger measurement gaps are related to lower overall performance. The choice of performance measures for compensation purposes is also related to the attitudes of managers towards manipulation of reported results.