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This paper undertakes a structured literature review to analyse the literature on performance management and measurement (PMM) in universities over the last four decades. Over that time, PMM has emerged as an influential force in universities that impacts their operations and redefines their identity.

A structured literature review approach was used to analyse a sample of articles on PMM research from a broad range of disciplines over four decades. This was undertaken to understand the impacts of PMM practices on universities, highlight changes over time and point to avenues for future research.

The analysis highlights the fact that research on PMM in universities has grown significantly over the 40 years studied. We provide an overview of published articles over four decades regarding content, themes, theories, methods and impacts. We provide an empirical basis for discussing past, present and future university PMM research. The future research avenues offer multiple provocations for scholars and policymakers, for instance, PMM implementation strategies and relationships with various government programs and external evaluation and the role of different actors, particularly academics, in shaping PMM systems.

Unlike a traditional literature review, the structured literature review method can develop insights into how the field has changed over time and highlight possible future research. The sample for this literature review differs from previous reviews in covering a broad range of disciplines, including accounting.

This study focuses on HR practices that foster employee engagement during Covid-19. Companies in transition economies are particularly vulnerable to crisis and downsizing and other recessionary practices are frequently used.

Drawing on the model of caring human resource management, we utilise interviews with human resource representatives of 10 banks in the transition economy of Bosnia and Herzegovina. We analyse the banks at two different times to demonstrate how and why companies adapt their HR practices.

Our findings show a changing mindset in the deployment of highly context-specific HR practices. Strengthening company culture through a sense of community and communication ensure stability and continuity in work. Rather than layoffs, flexible work has become standard.

By highlighting the interplay between HR practices and employee engagement, we contribute to the discussion on engagement in exceptional circumstances and challenging settings and demonstrate how caring responsibilities “migrate” into HR practices in the professional context of a transition economy.

We propose a context-specific “protective caring approach” to foster employee engagement during crises.

The work-from-home scheme (WFH) is increasingly being adopted in service firms. However, the blurred border between employees’ work and life can create work–life conflict (WLC) that negatively affects their well-being. Therefore, identifying factors that help employees overcome WLC and nurture their well-being is imperative. From a transformative service research (TSR) and personal psychology perspective, this study aims to explore the roles of service employee state of mindfulness and resilience in reducing WLC, alleviating its negative effects and ultimately nurturing their happiness.

A structural model was proposed. Data were collected from 339 WFH employees in various knowledge-based services such as professional services, information, education and training, financial consulting and marketing. Direct, indirect, mediating and moderating effects were estimated using the CB-SEM method.

Mindfulness is the overarching capability that helps reduce WLC and raise resilience. It nurtures WFH employee happiness not only directly but also via the mediation of resilience and WLC. Resilience, on the other hand, mediates the effect of mindfulness on happiness and moderates the negative impact of WLC on happiness.

Firms are recommended to organize mindfulness and resilience training programs, and encourage organizational- and job-related facilitators. WFH employees should actively participate in such programs and add them to their to-do-list practices.

To the best of the authors’ knowledge, this study is among the first empirical studies of employee mindfulness and resilience in the WFH context. It contributes to the TSR research stream and enriches the concepts of mindfulness and resilience by elucidating different mechanisms in which each of these personal qualities operates to help employees nurture happiness in this specific working condition.

This study aims to explore the use of a double diamond design method to engage the industry in a sector-wide response to the issues of food waste as constructed by consumers. This particular design method is achieved by an exploration of a collective intelligence-participatory design (CIPD) project to engage industry participants in understanding and responding to consumers’ perceptions of the role of packaging in reducing food waste.

Using the UK Design Council’s double diamond design method as a guiding conceptual principle, the project recruited industry participants from medium to large food businesses across various food categories. Two scoping workshops with industry were held prior to the initiation of a 12-stage project (n = 57), and then two industry workshops were held (n = 4 and 14). Eighty participants completed an online qualitative survey, and 23 industry participants took part in a Think Tank Sprint Series. The Think Tanks used participatory design approaches to understand barriers and opportunities for change within food industry sub-sectors and test the feasibility and acceptability of package designs to reduce consumer waste.

For CIPD to work for complex problems involving industry, it is vital that stakeholders across macro- and micro-subsystems are involved and that adequate time is allowed to address that complexity. Using both the right tools for engagement and the involvement of the right mix of representatives across various sectors of industry is critical to reducing blame shift. The process of divergence and convergence allowed clear insight into the long-term multi-pronged approach needed for the complex problem.

Participatory design has been useful within various behaviour change settings. This paper has demonstrated the application of the double diamond model in a social marketing setting, adding value to an industry-wide project that included government, peak bodies, manufacturing and production and retailers.

This paper aims to critically examine the accounting and information systems literature to understand the changes that are occurring in the management accounting profession. The changes the authors are interested in are linked to technology-driven innovations in managerial decision-making and in organizational structures. In addition, the paper highlights research gaps and opportunities for future research.

The authors adopted a grounded theory literature review method (Wolfswinkel et al., 2013) to achieve the study’s aims.

The authors identified four research themes that describe the changes in the management accounting profession due to technology-driven innovations: structured vs unstructured data, human vs algorithm-driven decision-making, delineated vs blurred functional boundaries and hierarchical vs platform-based organizations. The authors also identified tensions mentioned in the literature for each research theme.

Previous studies display a rather narrow focus on the role of digital technologies in accounting work and new competences that management accountants require in the digital era. By contrast, the authors focus on the broader technology-driven shifts in organizational processes and structures, which vastly change how accounting information is collected, processed and analyzed internally to support managerial decision-making. Hence, the paper focuses on how management accountants can adapt and evolve as their organizations transition toward a digital environment.

This study aims to explore the role of frontline service employees’ (FSEs) awareness that their job can be substituted by smart technology, artificial intelligence, robotics and algorithms (STARA) in their job autonomy and proactive service performance and when these relationships can be buffered. Drawing on the cognitive appraisal theory of stress, the study examined the mediating relationship between FSEs’ STARA awareness, job autonomy and proactive service performance and the moderating effects of self-efficacy and resilience on this relationship.

The authors administered two-wave online surveys to 301 South Korean FSEs working in various service sectors (e.g. retailing, food/beverage, hospitality/tourism and banking). The Time 1 survey measured respondents’ STARA awareness, self-efficacy, resilience and job autonomy, and the Time 2 survey assessed their proactive service performance.

FSEs’ STARA awareness negatively affected their subsequent proactive service performance through decreased job autonomy. The negative association between STARA awareness and job autonomy was weaker when FSEs’ self-efficacy was high than when it was low. While the authors observed no significant moderation of resilience, the author found a marginally significant three-way interaction between STARA awareness, self-efficacy and resilience. Specifically, STARA awareness was negatively related to job autonomy only when both self-efficacy and resilience were low. When either self-efficacy or resilience was high, the association between STARA awareness and job autonomy became nonsignificant, suggesting the buffering roles of the two personal resources.

Given that the measurement of variables relied on self-reported data, rater biases might have affected the findings of the study. Moreover, the simultaneous measurement of STARA awareness, self-efficacy, resilience and job autonomy could preclude causal inferences between these variables. The authors encourage future studies to use a more rigorous methodology to reduce rater biases and establish stronger causality between the variables.

Service firms can decrease FSEs’ STARA awareness through training in the knowledge and skills necessary to work with these technologies. To promote FSEs’ proactive service performance in this context, service firms need to involve them in decisions related to STARA adoption and allow them to craft their jobs. Service managers should provide FSEs with social support and exercise empowering and supportive leadership to help them view STARA as a challenge rather than a threat.

Distinct from prior research on STARA awareness and employee outcomes, the study identified proactive service performance as a key outcome in the STARA context. By presenting self-efficacy and resilience as crucial personal resources that buffer FSEs from the deleterious impact of STARA awareness, the study provides practitioners with insights that can help FSEs maintain their job autonomy and proactive service performance in times of digitalization and automation.

This study aims to analyze the precursors of high and low intrapreneurial intentions among fitness center employees, considering various variables (gender, age, organization size and job satisfaction).

The study involved 166 fitness center employees of the Portuguese fitness center. The study used a two-part questionnaire to gather sociodemographic data and assess variables related to intrapreneurial intentions and job satisfaction among fitness employees. The first part collected basic demographic information, while the second used validated scales to measure intrapreneurial intentions (innovation and risk-taking) and job satisfaction (intrinsic and extrinsic).

This study underscores intrapreneurship as key for the evolving global fitness sector, highlighting job satisfaction as critical for fostering intrapreneurial intentions. Age, organizational size and gender diversity are also significant, suggesting that fostering a diverse and satisfied workforce under transformational leadership can enhance fitness organizations’ adaptability and growth.

This research supports the growth of the fitness sector by demonstrating how intrapreneurship, propelled by job satisfaction, can resolve challenges, benefiting fitness centers regardless of size, age or gender diversity.

The study highlights the vital role of intrapreneurs in the fitness industry, advocating a nongender-biased approach to intrapreneurship and identifying job satisfaction as key to fostering intrapreneurial intentions, beneficial for all fitness centers.

This paper aims to present the vertical integration state-of-the-art and propose an expansion of the operations and supply chain management (OSCM) field by identifying gaps and bottlenecks.

This paper uses a systematic literature review based on a sample of 173 OSCM field articles, collected from Scopus and Web of Science databases.

There are no single factors, such as future costs, structures or skills development, in the decision to vertically integrate operations. It is necessary to combine the vision of production costs with the perspective of governance and transaction costs. In addition, it is essential to consider the competency perspective and its impact on capability building.

Few studies have attempted to understand how vertical integration is used in terms of OSCM research themes and theories. Vertical integration can help companies face challenges and serve as a potential solution for achieving better prices, demand control and quality management.

The significant role of vertical integration mechanisms in supply chains is crucial for managers evaluating a firm's reconfiguration with more vertical operations. Policymakers interested in supporting the smoothness of vertical integration decisions in regulatory agencies play a key role as contingencies.

In times of global challenges, vertical integration is a strategy known to be more effective for firms to obtain a competitive advantage, making them more resilient.

This paper addresses gaps in the vertical integration theme and provides insights for future research development.

The purpose of this study was to explore school principals’ job crafting profiles during the prolonged COVID-19 crisis in 2021, and investigate profile differences regarding principals’ own perceived servant leadership, stress and work meaningfulness.

Using latent profile analysis (LPA), two job crafting profiles were identified: (1) active crafters (55%) and (2) average crafters (45%). By auxiliary measurement-error-weighted-method (BCH), we examined whether and how job crafting profiles differed in terms of servant leadership, stress and work meaningfulness.

Active crafters reported higher than the overall mean level of approach-oriented job crafting (increasing job resources and demands), whereas average crafters reported an overall mean level of approach-oriented job crafting. Avoidance-oriented job crafting by decreasing hindering job demands did not differentiate the two profiles. Active crafters reported significantly higher servant leadership behavior, stress and work meaningfulness than average crafters.

Study findings provide new knowledge and reflect the implications that the unprecedented pandemic had for education. This study contributes to the existing literature within the scholarship of job crafting through empirical research during the prolonged COVID-19 pandemic. For practitioners, these study findings reflect contextual constraints, organizational processes and culture, and leadership in workplaces.

This paper aims to examine the extent to which performance indicators (PIs) reported by New Zealand (NZ) higher education institutions (HEIs) correspond with accounting standards and guidance and the effects issuance of principles-based authoritative guidance and early adoption of Public Benefit Entity Financial Reporting Standard 48 (PBE FRS 48) have on the PIs disclosed.

Using a content analysis index derived from accounting standards and guidance, we conduct a longitudinal assessment of the 2016 and 2019 statements of service performance published by 22 NZ HEIs.

The PIs reported extend beyond the service performance elements proposed by standard-setters. Despite few indicators on intermediate and broader outcomes, the measures disclosed by HEIs are reflective of their role in the NZ economy and the national Tertiary Education Strategy. The results show that principles-based authoritative guidance and early adoption of PBE FRS 48 influence the focus and type of measures disclosed, while there is no evidence of improvements in the reporting of impacts, outcomes and information useful for performance evaluation.

This paper provides timely insights for standard-setters and regulators on the influence principles-based accounting standards and guidance have on non-financial reporting practices.

This study contributes to the scant literature on HEIs’ service performance reporting. It presents a model for conceptualising HEIs’ PIs that can be used as a basis for future research on non-financial reporting. It also reflects on the tension between accountability and “accountingisation”, suggesting that, although the PIs reported support formal accountability, they do not communicate whether HEIs’ activities and outputs meet their social purpose.