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1 – 10 of over 8000Dian 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…
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.
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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.
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.
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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…
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.
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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.
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.
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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…
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.
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