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1 – 10 of 22Alessandra Righi and Valeria Andreoni
The purpose of this paper is to intend as a contribution to the performance evaluation of Third Sector organisations (TSOs). The Italian experience on the development and adoption…
Abstract
Purpose
The purpose of this paper is to intend as a contribution to the performance evaluation of Third Sector organisations (TSOs). The Italian experience on the development and adoption of harmonised indicators is considered here as an example of problems and possible solutions.
Design/methodology/approach
Preliminary analysis shows that, in the Italian situation, two main gaps exist. The first one relates to the incomplete statistical information on the magnitude and performance of TSOs; the second is related to the lack of a set of harmonised indicators. To address these problems, two initiatives have been recently set up in Italy. On the one hand, the newly presented “National Strategy on Social Corporate Responsibility – 2012-2014” has been oriented to fill the statistical gap, by extending the compilation of socio-economic and environmental accounts to TSOs; on the other hand, a joint initiative of the Italian Statistical Institute and the CSR Manager Network Italia towards the harmonisation of the “Global Reporting Initiatives-quantitative performance indicators” and the standards of the Italian statistical system. Within the second initiative, a specific sub-set of performance indicators for TSOs is proposed and presented in this paper.
Findings
The Italian experiences reported here, together with the set of proposed indicators, can be used to improve data collection and to move towards a common framework for performance evaluation in the TSOs.
Originality/value
The main contribution of the proposed set of indicators is to: first, provide standard definitions and clear calculation methods; second, define quantitative measurements allowing for aggregation; and third, promote data collection and performance evaluation in a context, as the Italian one, where statistical information for TSOs is largely incomplete.
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Francesca Francioli and Massimo Albanese
The purpose of this paper is to propose a model to disclose, report, and manage intellectual capital (IC) in a network of companies. To this end, it provides a monetary evaluation…
Abstract
Purpose
The purpose of this paper is to propose a model to disclose, report, and manage intellectual capital (IC) in a network of companies. To this end, it provides a monetary evaluation of core competencies (CCs), which may be defined as a bundle of various types of intangibles, aggregating their value into a network statement, called a network competence report (NCR).
Design/methodology/approach
The paper utilises the interventionist approach. The intervention was conducted by the authors and studied through joint reflections on documentation from meetings and individual, semi-structured interviews.
Findings
The NCR makes IC more transparent, thereby allowing companies and network managers to assess the strengths and weaknesses of CCs with a consequent potential insight into their potential earnings.
Research limitations/implications
This method is labour-intensive, especially in its first application, and the data collection requires considerable company involvement. The interventionist approach may have influenced the empirical results, which may be affected by subjectivity. As the paper involves a single network, care should be taken in generalising its empirical evidence.
Practical implications
In making IC management more effective, the NCR is valuable for academics, management, political authorities and, more generally, for a network’s stakeholders. The NCR is a tool for internal and external communication purposes, creating the conditions to mobilise IC. The proposed model supports the diagnosis of networks by providing CC maps and assessments relevant to their governance and competitiveness. The NCR depicts company and network CCs, allowing intertemporal comparisons that facilitate understanding of the effectiveness of the network’s actions and the importance of belonging to it.
Originality/value
This paper represents a first attempt to evaluate, in monetary terms, CCs in a network. Its value lies in its practical implications. Moreover, the paper investigates IC in applied terms, contributing to reducing the gap between theory and practice.
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Jayalaxmi Padmanabha Shetty and Rajesh Panda
This study aims to empirically validate the determinants of cloud adoption in small and medium enterprises (SMEs) in India and examine its impact on their economic performance.
Abstract
Purpose
This study aims to empirically validate the determinants of cloud adoption in small and medium enterprises (SMEs) in India and examine its impact on their economic performance.
Design/methodology/approach
An integrated theoretical model interplaying technological, organizational and environmental aspects were applied for analyzing the variation in factors. Using data from 317 Indian SMEs, we have applied confirmatory factor analysis and structural equation modeling to test the hypotheses.
Findings
The results demonstrated that perceived usefulness, perceived ease of use, technology readiness, top management support and trust were the influencing drivers of cloud adoption in SMEs in India. Compared to previous studies, we did not find compatibility and competitive pressure as significant, suggesting that there was no single set of factors influencing technology adoption. Economic performance achieved by reduced transaction costs formed the basis of favorable adoption.
Research limitations/implications
The integrated model can provide space for new dimensions based on the category and geography of the SMEs. The paper does not address the supply-chain perspective of cloud adoption.
Practical implications
The study directs the firm owners to visualize business logic by creating a digital ecosystem. Further, the model guides the stakeholders, including cloud service providers, to contribute to the economic proficiency of the SMEs.
Originality/value
The paper empirically validates a model integrating both the drivers and consequences of cloud computing adoption as a unique study. Findings indicate that the usage of metrics such as return on investment and system efficiency form a part of the technology system approach.
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Julian Rott, Markus Böhm and Helmut Krcmar
Process mining (PM) has emerged as a leading technology for gaining data-based insights into organizations’ business processes. As processes increasingly cross-organizational…
Abstract
Purpose
Process mining (PM) has emerged as a leading technology for gaining data-based insights into organizations’ business processes. As processes increasingly cross-organizational boundaries, firms need to conduct PM jointly with multiple organizations to optimize their operations. However, current knowledge on cross-organizational process mining (coPM) is widely dispersed. Therefore, we synthesize current knowledge on coPM, identify challenges and enablers of coPM, and build a socio-technical framework and agenda for future research.
Design/methodology/approach
We conducted a literature review of 66 articles and summarized the findings according to the framework for Information Technology (IT)-enabled inter-organizational coordination (IOC) and the refined PM framework. The former states that within inter-organizational relationships, uncertainty sources determine information processing needs and coordination mechanisms determine information processing capabilities, while the fit between needs and capabilities determines the relationships’ performance. The latter distinguishes three categories of PM activities: cartography, auditing and navigation.
Findings
Past literature focused on coPM techniques, for example, algorithms for ensuring privacy and PM for cartography. Future research should focus on socio-technical aspects and follow four steps: First, determine uncertainty sources within coPM. Second, design, develop and evaluate coordination mechanisms. Third, investigate how the mechanisms assist with handling uncertainty. Fourth, analyze the impact on coPM performance. In addition, we present 18 challenges (e.g. integrating distributed data) and 9 enablers (e.g. aligning different strategies) for coPM application.
Originality/value
This is the first article to systematically investigate the status quo of coPM research and lay out a socio-technical research agenda building upon the well-established framework for IT-enabled IOC.
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Hana Hulthén, Dag Näslund and Andreas Norrman
The purpose of this paper is to develop a framework for measuring the S&OP process performance.
Abstract
Purpose
The purpose of this paper is to develop a framework for measuring the S&OP process performance.
Design/methodology/approach
The method used is a multiple case study of five companies from different industries based on data from 12 structured interviews.
Findings
The main result is a framework to measure the S&OP process. It includes concrete suggestions for organizations when developing measures to increase effectiveness and efficiency of the process. It will also help organizations to standardize measures and to enhance organizational transparency. Our results include measures for every step of the process as well as for the outcome of the process. The authors highlight the importance of cross-functional measures along with measures that focus on how to conduct the process. The framework is founded on a set of criteria on appropriate measures such as comprehensiveness, internal process efficiency, horizontal and vertical integration, internal comparability, and usefulness. The study contributes to performance measurement literature and the S&OP literature.
Research limitations/ implications
Validation of the framework is desirable in similar as well as other contexts. Implementation challenges should also be investigated.
Practical implications
The framework provides guidelines in order to measure, analyze and improve the effectiveness and the efficiency of the process.
Originality/values
This is the first framework for measuring the S&OP process that includes detailed measures for each step of the process, for the outcome of the process as well as how to conduct the process itself.
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This paper addresses the puzzle of why the same workplace employment relations regimes can lead to different performances and why different regimes can produce the same…
Abstract
Purpose
This paper addresses the puzzle of why the same workplace employment relations regimes can lead to different performances and why different regimes can produce the same performance. It is argued that the incidence of mutual, and not necessarily unilateral, trust between the employee representation and the management accounts for these differences, as mutual trust fosters information sharing and helps to strike deals that are mutually beneficial. Against the background that the institutional and organizational characteristics of some workplace employment relations regimes also constitutes information sharing and joint decision making, the author further argues that mutual trust is a functional equivalent.
Design/methodology/approach
Methodologically, the article is international and cross-country comparative in nature and conducted on the basis of a unique, large and transnational comparable data set of the employment relationship at firm level in eleven countries.
Findings
Our results show that strong mutual trust is associated with significantly higher incidences of increases in firm profitability, regardless of the workplace employment relations regime in which the firms are embedded.
Practical implications
The results clearly indicate that trust between the employee representation and the management works as a functional equivalent to performance enhancing employment relations regimes. Therefore, some policy recommendations and imposed institutional reforms of employment relations regimes by the IMF and the European Central Bank in some countries are sub-optimal and might not have been necessary. Trust building initiatives between the employee representation and the management are therefore an alternative, which is less conflictual and could have the same effect on the performance of firms.
Originality/value
Previous analyses on differences in the performance effects of workplace employment relations regime concentrated almost exclusively on institutional factors. Factors that account for differences in the functioning of regimes such as in particular the role of trust were not considered before. Against this background, the originality of this analysis is that it clearly shows that it is not sufficient to consider only the institutional and organizational structure of regimes, but it is essential for a better understanding of the effects of the employment relationship to consider factors which account for the functioning of the regimes such as, in particular, trust.
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Plastic seems to be getting a universally bad press at the moment with the current opinion being that plastic is incompatible with sustainability. In this chapter the nature of…
Abstract
Plastic seems to be getting a universally bad press at the moment with the current opinion being that plastic is incompatible with sustainability. In this chapter the nature of plastic or sustainability and of social responsibility are examined and redefined. The conclusion is that it is not plastic which is irresponsible but rather people and business which need to change. In doing so a number of seemingly diverse topics are considered and examined to show their relevance to this argument.
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Mark Williams, Ying Zhou and Min Zou
This study aims to address the question of why organizations do not uniformly apply pay for performance (PFP) throughout the organization, focusing on the wider occupational…
Abstract
Purpose
This study aims to address the question of why organizations do not uniformly apply pay for performance (PFP) throughout the organization, focusing on the wider occupational structure in which they and the jobs they create are embedded. The authors propose a model of “occupational differentiation” whereby the probability of a job within a given organization having PFP increases with the levels of monitoring difficulty and requisite human asset specificity characterizing the occupation to which a job belongs, being highest in occupations characterized by high levels of both (generally managerial and professional occupations).
Design/methodology/approach
Using the Workplace Employment Relations Survey (a nationally representative matched employer–employee dataset for Britain), this paper investigates this question for all 350 occupations delineated by the UK's Office for National Statistics using regression methods that adjust for other confounding factors such as demographic factors and workplace fixed effects.
Findings
The authors find organizations “occupationally differentiate” the use of PFP in ways consistent with the model, i.e. PFP is most likely to be found in occupations characterized by both high monitoring difficulty and high requisite human asset specificity (mainly managerial and professional occupations) and least likely in occupations scoring low in both. The finding holds across PFP types (individual, group, organizational), whether organizations are large or small, and hold across most industrial sectors.
Research limitations/implications
The main implication of this study is that organizations appear to be taking into consideration whether the wider profession to which a job belongs when implementing PFP, irrespective of their own human resource management strategies and organizational context. There are a few limitations to this study, with the main one being that this model is mainly confined to empirical support is only found in the private sector. The public sector appears to be beyond the reach of the model, where PFP implementation is generally rarer. A second limitation is that the dataset is from 2011 and only covers a single country.
Practical implications
Given organizations appear to be implementing PFP based on occupation, this may lead to equity concerns, as different groups are being treated differently within organizations based upon their occupational group.
Social implications
As PFP jobs tend to pay more than non-PFP jobs and PFP prevalence has been growing, by being more likely to implement it for generally high-paid groups (generally higher managerial and professional occupations), PFP may contribute to wider pay differentials within and between organizations.
Originality/value
By introducing the occupational-level of analysis and the differential nature of tasks across occupational groups, the model offers a new midrange, sociological perspective to understanding intra-organizational dynamics in PFP use and potentially human resource practices more broadly.
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Rada Massingham, Peter Rex Massingham and John Dumay
The purpose of this paper is to present a new learning and growth perspective for the balanced scorecard (BSC) that includes more specific measures of integrated thinking and…
Abstract
Purpose
The purpose of this paper is to present a new learning and growth perspective for the balanced scorecard (BSC) that includes more specific measures of integrated thinking and value creation to help improve integrated reporting (<IR>). Practical, relevant definitions of these historically vague concepts may improve intangible asset disclosures (IAD) and increase uptake of the<IR> framework.
Design/methodology/approach
The paper is conceptual. The authors use organisational learning to theorise about the learning and growth perspective of the BSC, within the context of the practice of IAD.
Findings
Several criticisms of IAD, the<IR>framework and the BSC have acted as barriers to implementing the<IR>framework. The improved version of the BSC’s learning and growth perspective, presented in this paper, addresses those criticisms by redefining the concept of integrated thinking (learning) and more fully connecting that learning to future value creation (growth). The model is designed to be used in tandem with the<IR>framework to operationalise integrated thinking. A new BSC strategy map illustrates how this revised learning and growth perspective interacts with the other three BSC perspectives to create long-term shareholder value through the management and growth of knowledge within an organisation.
Research limitations/implications
Organisational learning is an important source of competitive advantage in the modern knowledge economy. Here, the authors encourage further debate on how to report and disclose information on intangible assets, driven by a new conceptual strategy for organisational learning that fully supports the BSC’s capacity to help integrated thinking and future value creation for the<IR>framework.
Practical implications
From its roots as a performance measurement system, the BSC has become a widely used strategy execution tool. The<IR>framework has struggled to gain traction, but still has value in exploring intangible assets and its disclosure from a systems thinking perspective. The model is designed to bring an explicit understanding of how to improve integrated thinking for the<IR>framework facilitating better measurement, management and reporting of human and structural capital. By doing so, the new model enables a firm to use the BSC to engage with<IR>more effectively, which should also be useful for practitioners given the widespread use of the BSC.
Originality/value
The analysis of the BSC’s learning and growth perspective reveals two dichotomies – one between resources and growth, and another between systems and capability. The revised perspective resolves these dichotomies with clear, forward-focused measures of learning and intangible asset growth, and multiple vertical and horizontal connections between the perspective’s four constructs. The authors demonstrate practical paths to value creation through a range of strategic impacts.
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