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The work presented aimed at developing an integrated framework for holistic performance management.

The research was carried out using an action research approach. A case study was used as the basis for developing a pilot framework for performance management, involving both employees in the case organization and researchers. The research is based on theoretical contributions within performance management, total quality management, and trend analysis.

A generic holistic performance management framework is outlined, encompassing diverse areas that need to play together and reinforce each other to give full effect to an organization. The main focus is a case study of a bank office, where a tailored version of the performance management framework was developed to give a setting where all these elements now are harmonized and work together.

The framework must be viewed as a pilot that should be further tested in other types of industries/organizations to verify its validity on a broader basis.

The generic framework for integrated performance management is novel and seems suitable for adaptation to many different industries and types of organization and can function as a guideline to avoiding launching concepts and programs that ultimately do not cancel each other out as their inter‐linkages have not been understood.

The purpose of this paper is to provide an integrated framework of performance management area showcasing research trends in performance measurement and management frameworks developed and discussed by revisiting the literature of the last two decades – from 1991 to 2011.

This paper provides a comprehensive review (excluding management control systems) of the performance measurement and management frameworks/systems/models developed in the last two decades, which helps to highlight the research trends related to performance management frameworks. The methodology for literature review is chronological review where it is divided into two periods – 1991-2000 and 2001-2011.

This paper portrays the developments that happened in performance measurement and management via looking at performance management frameworks and an analysis that reveals the research trends carried out in the last two decades, indicating paradigm shifts such as from a financial perspective to an integrative perspective (era 1991-2000), from an operational perspective to a strategic perspective, the utilization of systems and simulation techniques (era 2001-2011), etc. These shifts have led to the development of effective, integrated, and dynamic performance measurement systems.

The frameworks/models related to management control systems and the trends related to performance control systems have not been discussed here and they require further research in future studies.

There is very limited work available in the literature that discussed specifically the performance management and measurement (PMM) frameworks/models and systems; most of the previous work talks about developments only till 2000. This paper gives a snapshot of the researchers in the field of PMM regarding the developments and transformations in the frameworks for enterprises for the period 1991-2011, thus incorporating recent developments as well.

This paper aims to evaluate the usefulness of two conceptual frameworks: levers of control (LOC) (Simons, 1995) and performance management systems (PMSs) (Ferreira and Otley, 2009) for studying PM practices using a case study.

A case study method is used whereby data are collected through semi-structured interviews, examination of the group’s annual reports and internal documents.

A key finding of this study is the use of a PMS at the case company which is formally structured and with objectives, mechanisms and processes designed beyond a mere “performance measurement system.” While the case analysis indicates that most of the key components of the two frameworks are featured in the company’s PMS design, the uses of Simons’ (1995) LOC, however, are not consistent with the notion of “balance” as advocated by the model.

The evidence presented in this study is based on one large manufacturing company, and hence the findings cannot be generalized.

The findings of this study can be used in enriching the design of current proposed theoretical frameworks and also in encouraging management accounting researchers to continue the efforts of studying performance management (PM) practices.

A deeper understanding of PM practices using holistic frameworks has yet to receive more contested efforts from management accounting researchers. This paper attempts to contribute to this endeavor and fill in the gap in this area of research.

Research has not fully recognised the significance of employee stakeholders to the design and effective operation of performance management systems. The purpose of the paper is to demonstrate the centrality of employees within the stakeholder systems model of performance management it proposes.

Stakeholder theory is utilised to critique current scorecard‐type performance management frameworks with a particular focus on the balanced scorecard as the most popular of these. Conceptual analysis is supported by case study evidence relating to the effectiveness of performance management systems in knowledge‐intensive organisations.

The paper identifies the concept of the responsible organisation as a means of assessing organisational maturity in performance management, and links it to dimensions of organisational justice. Linkage enables stakeholder perceptions of equitable treatment to be combined with effectiveness measures in the more holistic performance management framework proposed.

The paper demonstrates the significance and application potential of the stakeholder systems development of scorecard‐type performance management frameworks. Conclusions confirm the “why” and the “how” of a more participatory role for organisation stakeholders, and why employee stakeholders merit a “first among equals” status within these.

The paper shows that the stakeholder systems approach represents a holistic approach to performance management through its incorporation of stakeholder perspectives at system design, operation and evaluation stages. The paper responds to the need for a new philosophy of performance management in an era of stakeholder accountable organisations.

Reviews the latest management developments across the globe and pinpoints practical implications from cutting‐edge research and case studies.

This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context.

As companies try to find ever more ways to sharpen their competitive edge through various strategic and management tools, their relationship with the customer can become muddled and impersonal. In their quest for diversification and efficiency, many companies often take on several of the latest fads in training and structuring, only to discard them later down the line when they prove not to have been beneficial. One answer to this problem is a “holistic” approach to corporate structure, beginning with the front‐end of the organization and its relationship with the consumer.

Provides strategic insights and practical thinking that have influenced some of the world's leading organizations.

The briefing saves busy executives and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy‐to‐digest format.

Transport logistics systems in companies with additional public service roles are complex and could benefit from new approaches to performance management. Existing approaches tend to be fragmented; thus, the purpose of this paper is to integrate balanced performance measures, a dynamics model, and the problem-solving method into a new model.

An integrated framework is developed by reviewing literature and synthesising attributes of performance measurement systems, system dynamics and problem-solving methods. The framework is then applied to a multiple-role company’s sea transportation system. The study uses statistical methods to identify performance indicators, management interviews with document study to develop a dynamics model, and simulation methods to formulate an improvement plan.

The performance measurement design stage allowed for the identification of balanced, aligned performance indicators, while the system dynamics model illuminated the impact of the system components’ interrelationships on performance output. The problem-solving method allowed for analysis of system performance, identification of constraints and formulation of a performance improvement plan.

This framework can help transport logistics system stakeholders in multiple-role companies avoid silo thinking, misaligned performance objectives, local optima and short-term solutions.

This study contributes to the existing body of research by introducing a novel framework integrating performance measurement, system dynamics and the problem-solving method. It also addresses a theoretical gap by showing how interconnecting components of sea transportation systems affect transport logistics performance.

The purpose of this paper is to develop a total interpretive structural modelling (TSIM) of strategic factors related to performance management in the context of Indian Telecom Service Providers taking dual perspectives in account, i.e. enterprise perspective and subscribers’ perspective.

An evolving performance management framework, i.e. flexible strategy game-card has been taken as the basis to develop the strategic performance management model, where strategic factors have been identified through thematic content analysis and the hierarchical structure of factors has been developed using TISM.

Two total interpretive structural models have been developed, one for enterprise-related strategic factors, and another for subscriber-related strategic factors. These hierarchical structures portray the leading and lagging factors of performance, and showcase that financial performance indicators are the lagging indicators.

This study has implications for both practitioners and academics. For practitioners, it provides an indicative list of strategic factors relevant for Indian telecom companies, which drive better financial results as well as a list of strategic factors that subscribers consider while assessing the performance of telecom operators. For academics, the methodology used provides a mechanism to conduct an exploratory study by identifying the variables of interest and highlighting their interactions through hierarchical structures.

The proposed strategic performance management models developed through qualitative modelling technique is a new effort altogether in the context of Indian telecom operators’. Capturing subscribers’ perspective of firm's performance is neglected in existing performance management literature, and this study makes a contribution in this regard.

Change literature emphasizes the significance of aligning change at a systemic level for sustained effectiveness of strategic change initiatives. While this body of literature emphasizes the significance of psychological and process dimensions of managing change, research on an integrated and strategic approach to deploy, track, measure and sustain large‐scale changes has been limited and inconclusive. The purpose of this paper is to address this gap in the literature to propose a holistic conceptual framework for identifying, formulating, deploying, measuring, aligning and tracking strategic changes in organizations.

Specifically, core concepts drawn from scholarly literature and practitioner writings from distinct fields of change management and strategy deployment tools, primarily the Balanced Scorecard (BSC) as proposed by Kaplan and Norton, are reviewed, synthesized and critiqued, to inform and advance the integrated framework proposed.

The suggested approach draws significantly from the BSC framework and focuses on the use of formal steps such as developing change themes and results, setting change objectives, developing lead and lag performance measures for measuring strategic change objectives. Furthermore, the proposed framework also provides directions on how to track the progress of change initiatives with respect to the desired objectives, for evaluating the effectiveness of change deployment efforts, all through applying cause and effect linkages.

Although the focus on individual change arose to support technical deployment of change, over the years the strategic deployment process itself has not received the desired focus in the change strategy literature. The proposed framework extends the current literature on strategic change to offer academics fresh insights on the significance of a strategic approach to change deployment. An application of the framework in the context of large‐scale transformational changes in organizations can provide further evidence related to the validity of the proposed approach.

A total of 70 percent of all change efforts fail. While some fail due to incomplete diagnoses, others fail due to gaps in deployment or measurement. However, there is uncertainty about how to prevent change failure, with no one having explicitly articulated the same. A rigorous and practical approach to systematically deploy change with a continuous focus on strategic alignment has specifically been found missing in the literature. The proposed framework fills this gap to offer managers and organizational decision makers a holistic and practical tool to successfully navigate the complexities of their strategic change efforts by measuring strategic alignment in a step‐wise manner throughout the change process.

Mention of the need to use integrated and strategic performance management tools, such as the BSC proposed by Kaplan and Norton, to measure and review change and to manage the change process has been found in recent literature. However, no studies have yet provided any direction on “how” to use such integrated and strategic tools throughout the change process, to deploy measure and ensure continuous strategic alignment during transformational changes. The paper addresses this gap to propose a systematic, integrated and holistic approach for aligning change deployment.

There are still many different theoretical approaches and practical interpretations about what an integrated report is. Starting from this premise, the overall purpose of this chapter is to critically analyze the relationship between integrated reporting (IR) and social/sustainability disclosure. Indeed, although some scholars considered IR as a tool to improve the sustainability approach of the companies allowing to disclose more relevant social information, others are more critical about the potentiality of IR to improve social disclosure. Therefore, the general research question is: Is there a natural link between IR and social disclosure (true love) or is the IR a practice to “normalize” the social disclosure and accounting (forced marriage)?

In the attempt to provide a preliminary answer to the research question, the chapter analyzes what is the approach of three categories: (1) academics; (2) soft-regulators; and (3) companies. From the methodological point of view, a mixed method of analysis has been adopted.

From the analysis of the three different points of view, IR can be considered as a “contested concept” because of the heterogeneous and sometimes conflicting interpretations and implementation that are done on this type of report. This leads to relevant theoretical and practical implications.