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1 – 10 of over 8000
Open Access
Article
Publication date: 24 October 2019

Dian Prama Irfani, Dermawan Wibisono and Mursyid Hasan Basri

Transport logistics systems in companies with additional public service roles are complex and could benefit from new approaches to performance management. Existing approaches tend…

4024

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Practical implications

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

Originality/value

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.

Details

International Journal of Productivity and Performance Management, vol. 69 no. 5
Type: Research Article
ISSN: 1741-0401

Keywords

Content available
Book part
Publication date: 2 August 2022

Robert Cameron

Abstract

Details

Public Sector Reform in South Africa 1994–2021
Type: Book
ISBN: 978-1-80382-735-3

Open Access
Article
Publication date: 26 August 2022

Giuseppe Grossi and Daniela Argento

The purpose of this paper is to explain how public sector accounting has changed and is changing due to public governance development.

6459

Abstract

Purpose

The purpose of this paper is to explain how public sector accounting has changed and is changing due to public governance development.

Design/methodology/approach

This paper conducts a traditional literature review based on selected studies in the fields of accounting, public administration and management. The aim of the review is to explain how diverse forms of public governance influence the fate of public sector accounting, including accountability, performance measurement, budgeting and reporting practices.

Findings

Public governance is developing into more inclusive but also complex forms, resulting in network, collaborative and digital governance. Consequently, the focus and practices of public sector accounting have changed, as reflected in new types of accountability, performance measurement, budgeting and reporting practices.

Research limitations/implications

Drawing upon literature from different fields enables a deeper understanding of the changes in public sector accounting. Nevertheless, the intention is not to execute a systematic literature review but to provide an overview and resolve the scattered body of knowledge generated by previous contributions. The areas of risk management and auditing were not included and deserve further attention.

Originality/value

This paper discusses the need to continually redefine and reassess public sector accounting practices, by recognising the interdependencies between different actors, citizens and digital technologies.

Details

Accounting, Auditing & Accountability Journal, vol. 35 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Content available
1193

Abstract

Details

Measuring Business Excellence, vol. 10 no. 2
Type: Research Article
ISSN: 1368-3047

Content available
Article
Publication date: 15 November 2018

Photis Panayides, Odd Jarl Borch and Anastasiya Henk

Logistics service performance measurement (PM) is a fundamental activity pertaining to the achievement of logistics goals and the improvement of services. The choice of logistics…

6653

Abstract

Purpose

Logistics service performance measurement (PM) is a fundamental activity pertaining to the achievement of logistics goals and the improvement of services. The choice of logistics PM criteria depends on stakeholder goals and expectations, including logistics service providers, customers and government and regulatory institutions. PM is especially challenging in areas where high values are at stake, several actors are involved and uncertainty about cause-and-effect relations is high. This paper aims to examine the measurement of performance in offshore oil and gas logistics, which has unique characteristics such as a supply chain (SC) exposed to a harsh environment, the presence of several independent carriers and a highly specialised and costly set of vessels involved in long-distance transport legs.

Design/methodology/approach

The study is designed as a multiple case study of two Norwegian shipping companies and two international oil and gas companies. Data were collected from several parts of the offshore service SC in several Arctic oil and gas fields.

Findings

This paper sheds light on the performance of the SC and presents key performance indicators for logistics operations. It concludes that the measurement of SC performance must be context-specific and emphasis needs to be placed on the degree of uncertainty and inter-dependency related to the SC in question.

Originality/value

The study suggests a list of context-specific key performance indicators for offshore logistics with a special emphasis on the peculiarities of a harsh operational environment.

Details

Maritime Business Review, vol. 3 no. 4
Type: Research Article
ISSN: 2397-3757

Keywords

Open Access
Article
Publication date: 19 June 2019

Tatiane Baseggio Crespi, Priscila Rezende da Costa, Taísa Scariot Preusler and Geciane Silveira Porto

The purpose of this paper is to analyze the organizational structure and R&D management alignment in an internationalized public company.

5503

Abstract

Purpose

The purpose of this paper is to analyze the organizational structure and R&D management alignment in an internationalized public company.

Design/methodology/approach

The authors performed a descriptive qualitative research using the single case method of EMBRAPA.

Findings

The results indicated that EMBRAPA organizational structure provides a structural framework for R&D management, promoting knowledge and infrastructure sharing. The internationalization, especially through LABEX, allows researchers to interact with research centers of excellence abroad. This makes strategic planning (Sistema de Inteligência Estratégico da EMBRAPA – Agropensa, portfolios and project arrangements) results in R&D projects, through macro programs, generating innovations for Brazilian agriculture.

Research limitations/implications

It should be noted that this study presents some limitations, among them, the fact that only one company is being analyzed.

Practical implications

Therefore, EMBRAPA’s organizational structure provides a structural framework for R&D management, promoting knowledge sharing and infrastructure. This makes the strategic planning (Agropensa, portfolios and arrangements) to result in R&D projects, via macro programs, generating innovations for the Brazilian agriculture. On the contributions to the advancement of knowledge with regard to the professional management of public research institutes, it is worth synthesizing, therefore, the following practical evidence in the field and that they were key to the successful management of R&D activities in EMBRAPA.

Originality/value

The choice of this company is due to its importance for the Brazilian agricultural development, to the innovations generated for the modernization of agriculture and due to it being a public, internationalized R&D company, and with a trajectory of four decades of existence.

Details

Innovation & Management Review, vol. 16 no. 2
Type: Research Article
ISSN: 2515-8961

Keywords

Content available
Article
Publication date: 1 September 2005

John Wilkes

747

Abstract

Details

Measuring Business Excellence, vol. 9 no. 3
Type: Research Article
ISSN: 1368-3047

Content available
Book part
Publication date: 15 June 2020

Abstract

Details

Sustainability
Type: Book
ISBN: 978-1-83867-374-1

Open Access
Article
Publication date: 3 February 2020

Enrico Guarini, Francesca Magli and Andrea Francesconi

The purpose of this study is to analyse how academic staff cope with the new culture of performance measurement and assessment in universities. In particular, the study aims to…

3361

Abstract

Purpose

The purpose of this study is to analyse how academic staff cope with the new culture of performance measurement and assessment in universities. In particular, the study aims to shed light on how external pressures related to measurement of research performance are translated into organisational and individual academic responses within the university and the extent to which these responses are related specifically to the operational features of performance measurement systems (PMS).

Design/methodology/approach

The study is based on a case study conducted in an Italian public university and based on interviews with a cross-disciplinary sample of faculty members.

Findings

The study provides insights into how linking financial incentives and career progression to research performance metrics at the system and organisational levels may have important reorientation effects on individual behaviours and epistemic consequences for the academic work.

Research limitations/implications

The study is based on interviews, so one limitation is related to the risk of researcher and interviewee personal bias. Moreover, this study is focused on one single case of a specific university setting, which cannot be fully representative of the experiences of others.

Originality/value

The study contributes to the literature on management accounting by exploring the factors that might explain why the unintended effects of PMS on academics’ behaviour reported by several studies might occur. From a practitioner’s point of view, it shows features of PMS that may produce unintended effects on academic activities. It also highlights the need to rethink PMS for the evaluation of university performance through the involvement of different stakeholders.

Details

Qualitative Research in Accounting & Management, vol. 17 no. 1
Type: Research Article
ISSN: 1176-6093

Keywords

Content available
Book part
Publication date: 2 August 2022

Robert Cameron

Abstract

Details

Public Sector Reform in South Africa 1994–2021
Type: Book
ISBN: 978-1-80382-735-3

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