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Article
Publication date: 28 October 2014

Aki Jääskeläinen, Harri Laihonen and Antti Lönnqvist

The purpose of this paper is to study the distinctive features of service performance measurement. It also provides an overview of current status of performance…

Abstract

Purpose

The purpose of this paper is to study the distinctive features of service performance measurement. It also provides an overview of current status of performance measurement in three service sectors in Finland.

Design/methodology/approach

The paper builds on two complementary empirical studies. In the first study, data were gathered through individual interviews in Finnish service organizations. In the second study, group interviews were held in order to enhance the understanding. The service sectors studied are knowledge-intensive, public and industrial services. There are two main units of analysis in the data set: an organization and service operations.

Findings

The results show that the specific performance measurement characteristics are more apparent at service operations level. The findings reveal three distinctive features of service performance measurement. First, the contingency perspective stresses a need to consider the characteristics of different service contexts. Second, customer-orientation implies that the measurement should also cover customers’ actions during the service operation as well as the impacts of service operations. Third, the systemic perspective proposes that performance measurement should encompass all actors participating to service operations.

Research limitations/implications

The results provide support for structuring the existing research and identifying paths for future research. They also assist practitioners in their search for best measurement practices.

Originality/value

This paper contributes by providing empirical insights from three service sectors on the development needs of performance measurement. The findings provide understanding on what exactly makes service performance measurement problematic and suggests three paths to move forward.

Details

International Journal of Operations & Production Management, vol. 34 no. 12
Type: Research Article
ISSN: 0144-3577

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Article
Publication date: 12 June 2019

Giuseppe Grossi, Kirsi-Mari Kallio, Massimo Sargiacomo and Matti Skoog

The purpose of this paper is to synthesize insights from previous accounting, performance measurement (PM) and accountability research into the rapidly emerging field of…

Abstract

Purpose

The purpose of this paper is to synthesize insights from previous accounting, performance measurement (PM) and accountability research into the rapidly emerging field of knowledge-intensive public organizations (KIPOs). In so doing, it draws upon insights from previous literature and other papers included in this special issue of Accounting, Auditing and Accountability Journal.

Design/methodology/approach

The paper reviews academic analysis and insights provided in the academic literature on accounting, PM and accountability changes in KIPOs, such as universities and healthcare organizations, and paves the way for future research in this area.

Findings

The literature review shows that a growing number of studies are focusing on the hybridization of different KIPOs, not only in terms of accounting tools (e.g. performance indicators, budgeting and reporting) but also in relation to individual actors (e.g. professionals and managers) that may have divergent values and thus act according to multiple logics. It highlights many areas in which further robust academic research is needed to guide developments of hybrid organizations in policy and practice.

Research limitations/implications

This paper provides academics, regulators and decision makers with relevant insights into issues and aspects of accounting, PM and accountability in hybrid organizations that need further theoretical development and empirical evidence to help inform improvements in policy and practice.

Originality/value

The paper provides the growing number of academic researchers in this emerging area with a literature review and agenda upon which they can build their research.

Details

Accounting, Auditing & Accountability Journal, vol. 33 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

Content available
Article
Publication date: 30 April 2019

Florian Gebreiter and Nunung Nurul Hidayah

The purpose of this paper is to examine conflicting institutional demands on individual frontline employees in hybrid public sector organisations. Specifically, it…

Abstract

Purpose

The purpose of this paper is to examine conflicting institutional demands on individual frontline employees in hybrid public sector organisations. Specifically, it examines the competing accountability pressures professional and commercial logics exerted on academics at a business school, how individual lecturers responded to such pressures, and what drove these responses.

Design/methodology/approach

The paper draws on a case study of an English business school and is informed by the literatures on institutional logics and hybrid organisations.

Findings

The paper shows that the co-existence of professional and commercial logics at the case organisation exerted competing accountability pressures on lecturers. It moreover shows that sometimes deliberately and purposefully, sometimes ad hoc or even coincidentally, lecturers drew on a wide range of responses to these conflicting pressures, including compliance, defiance, combination and compartmentalisation.

Originality/value

The paper sheds light on individual level responses to competing institutional logics and associated accountability pressures, as well as on their drivers. It also highlights the drawbacks of user, customer or citizen accountability mechanisms, showing that a strong emphasis on them in knowledge-intensive public organisations can have severe dysfunctional effects.

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 3
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 11 April 2019

Annemarie Conrath-Hargreaves and Sonja Wüstemann

The purpose of this paper is to explore how an Higher Education Institution’s (HEI) choice of undergoing a voluntary reorganisation, motivated by its own interest of…

Abstract

Purpose

The purpose of this paper is to explore how an Higher Education Institution’s (HEI) choice of undergoing a voluntary reorganisation, motivated by its own interest of increasing its autonomy, whilst also having to satisfy the government in order to maintain the level of public funding, impacts on the HEI’s accounting.

Design/methodology/approach

The paper draws on the institutional logics perspective to present a single case study of a German HEI that chose to be reorganised from a public into a foundation university. Data were obtained using multiple data collection methods.

Findings

The findings suggest that organisational characteristics, which act as filters for institutional logics, play an important role for HEIs’ ability to increase not only their de jure, but also their de facto autonomy through self-motivated, rather than government imposed, reform processes.

Research limitations/implications

The paper is based on a single case study in a country-specific context, limiting the empirical generalisability of the findings.

Originality/value

Germany is not only one of the main nations exporting higher education, but its economy has also been recognised for its stability and development over the last decades. Nevertheless, Germany struggles in its transition to become a knowledge-based economy. Yet, research has so far tended to neglect educational reforms in Continental European countries, such as Germany. By addressing this gap in the literature, this paper is among the first to explore how reform processes shape accounting in German HEIs.

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 3
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 1 October 1997

Emilio Bartezzaghi, Gianluca Spina and Roberto Verganti

Many post‐Fordist experiences seem nowadays to converge on an emerging manufacturing paradigm that the authors have named strategically flexible production (SFP). The…

Abstract

Many post‐Fordist experiences seem nowadays to converge on an emerging manufacturing paradigm that the authors have named strategically flexible production (SFP). The process of diffusion and assimilation of SFP is influenced by extra‐firm factors and country‐specific conditions. Explores the role of regional infrastructures and services to support the adoption and running of manufacturing systems that are oriented to the SFP. Uses the case of Lombardy, one of the most industrialized regions in Europe, as the empirical field of investigation. Discusses ten cases studies in three industries ‐ electronic, textile and mechanical ‐ in order to identify the needs for extra‐firm infrastructures at the company level. In‐depth evidence provides insights on the demand for extra‐firm infrastructures and services induced by SFP and allows one to infer implications and guidelines for policy making. Concludes that SFP induces a selective demand for extra‐firm services and infrastructures.

Details

Integrated Manufacturing Systems, vol. 8 no. 5
Type: Research Article
ISSN: 0957-6061

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Article
Publication date: 1 March 2006

Chien‐Yuan Chen and Chris Webster

The purpose of this paper is to explore the idea of transplanting the institution of homeowner associations or similar to existing urban neighbourhoods in order to correct…

Abstract

Purpose

The purpose of this paper is to explore the idea of transplanting the institution of homeowner associations or similar to existing urban neighbourhoods in order to correct imbalances in patterns of incentives and responsibilities that threaten the liveability and sustainability of cities.

Design/methodology/approach

The paper compares a recent published proposal for privatising existing neighbourhoods with the current Taiwan Government's attempt to assist shops on retail streets to create their own micro‐governance associations. The paper takes a strongly normative approach, using propositions from economic theory.

Findings

The paper identifies several crucial factors in designing an institution for privatising existing commercial neighbourhoods; notably the usage of coercive power and the efficient alignment of property rights.

Research limitations/implications

The discussion in the paper rests on a small number of case studies in Taiwan and on qualitative information collected by interviews with key informants. This information is sufficient to illustrate our normative theoretical arguments about institutional design.

Practical implications

The paper offers some useful insights for public officials and private entrepreneurs seeking solutions to the problem of regeneration using voluntary urban neighbourhoods management.

Originality/value

The paper is the first published work to explore the adoption of homeowner associations in commercial neighbourhoods. It is one of the few papers to analyse the issues arising, using an institutional framework based on the new institutional economics.

Details

Property Management, vol. 24 no. 2
Type: Research Article
ISSN: 0263-7472

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Book part
Publication date: 13 August 2014

Karin Hellerstedt, Karl Wennberg and Lars Frederiksen

This chapter investigates how regional start-up rates in the knowledge-intensive services and high-tech industries are influenced by knowledge spillovers from both…

Abstract

This chapter investigates how regional start-up rates in the knowledge-intensive services and high-tech industries are influenced by knowledge spillovers from both universities and firm-based R&D activities. Integrating insights from economic geography and organizational ecology into the literature on entrepreneurship, we develop a theoretical framework which captures how both supply- and demand-side factors mold the regional bedrock for start-ups in knowledge-intensive industries. Using multilevel data of all knowledge-intensive start-ups across 286 Swedish municipalities between 1994 and 2002 we demonstrate how characteristics of the economic and political milieu within each region influence the ratio of firm births. We find that knowledge spillovers from universities and firm-based R&D strongly affect the start-up rates for both high-tech firms and knowledge-intensive services firms. Further, the start-up rate of knowledge-intensive service firms is tied more strongly to the supply of university educated individuals and the political regulatory regime within the municipality than start-ups in high-tech industries. This suggests that knowledge-intensive service-start-ups are more susceptible to both demand-side and supply-side context than is the case for high-tech start-ups in general. Our study contributes to the growing stream of research that explains entrepreneurial activity as shaped by contextual factors, most notably academic institutions, such as universities that contribute to knowledge-intensive start-ups.

Details

Academic Entrepreneurship: Creating an Entrepreneurial Ecosystem
Type: Book
ISBN: 978-1-78350-984-3

Keywords

Abstract

Purpose

The chapter aims to conceptually explore how to govern public sector organizations in order to create public value. It focuses on the importance of knowledge-intensive processes in creating public value as well as the challenges in governing such fragile processes.

Methodology

We use organizational theory and respective concepts in the field of organizational design focusing on cognitive and motivational aspects. These are explained by group theories and concepts of conditional cooperation.

Findings

We show the important role and the antecedents of self-governance in creating public value based on knowledge creation, sharing and use, whereas the classical method of hierarchical and bureaucratic procedural-based governance (via rules and direct supervision) as well as the more modern method of output-based governance (via so-called key performance indicators) fails to govern public value in this form.

Research limitations/implications

The heuristic model differentiates between modes of governance. Their mutual interplay and empirical evidence are yet needed for substantiating the findings.

Practical implications

Self-organizing mechanisms require behavioural antecedents of the involved actors: on the one hand there is a need for a minimum of mutual understanding in the sense of ‘cognitive compatibility’ and on the other, a minimum of ‘willingness to cooperate’.

Social implications

Participating public employees and citizens need to cultivate participatory and collaborative governance mechanisms in order to create public value. These can be understood as supplementing and enriching existing ones rather than replacing them.

Originality/value of the paper

This chapter contributes to research in public administration in that the concept of public value with a focus on knowledge-intensive collaboration is specified. A new path is taken, originating from organizational theory and motivational theory that are transferred into public administration in order to show how collaborative governance should be employed and how motivational and cognitive aspects should be considered.

Details

Mechanisms, Roles and Consequences of Governance: Emerging Issues
Type: Book
ISBN: 978-1-78350-706-1

Keywords

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Article
Publication date: 22 February 2011

Rajshekhar (Raj) G. Javalgi, Andrew C. Gross, W. Benoy Joseph and Elad Granot

The dramatic growth and international scope of knowledge‐intensive business services (KIBS) are evident in emerging markets such as China and India. Nations, like firms…

Abstract

Purpose

The dramatic growth and international scope of knowledge‐intensive business services (KIBS) are evident in emerging markets such as China and India. Nations, like firms, seek to capitalize on their available resources and capabilities (e.g. people, technology, skills) in order to build and maintain core competencies in certain industry sectors. This paper has the following objectives: to discuss the classification of KIBS, to marshal conceptual and statistical evidence on KIBS in major emerging markets, to compare and contrast selected major emerging markets in regard to their KIBS activities, and to discuss policy implications.

Design/methodology/approach

In this conceptual paper, extant literature is reviewed and discussed pertaining to the KIBS sectors. Several existing data sources are used to assess the comparative performance of major emerging markets in the KIBS sectors.

Findings

The emphasis is on finding comparative longitudinal statistics that are useful for comparison and contrast among major emerging markets. The analysis indicates that while the major emerging markets are building competitive advantage by focusing on knowledge‐intensive business services, their progress differs sharply. For example, China shows the lead, followed by India, Brazil, Russia, Mexico, Turkey, and Indonesia. Smaller nations lag behind these in most indicators. It is evident that leading major emerging nations have not reached parity with highly industrialized countries.

Research limitations/implications

The results show ranking and contribution of various major nations in the global knowledge economy, but additional time series and analysis are needed to assess comparative rankings. However, the classification and the indicators illustrated here offer a panoramic, comparative picture over the past decade. Using international business theories, research can develop statistical models to explain foreign market entry strategies of knowledge‐intensive service firms.

Practical implications

The paper is of value to managers considering entry and/or expansion into major emerging markets in various sub‐sectors of knowledge‐intensive sectors. The specific industry and function pursued by a firm need to be identified and matched up with host nation characteristics (e.g. more software design and pharmaceutical research in India v. more manufacturing design and R&D facility in China). The paper also provides guidelines to policy makers to sustain their country's competitive advantage in the KIBS sectors.

Originality/value

The paper looks at knowledge‐intensive business services in major emerging markets. It offers both conceptual contributions and statistical evidence that key nations differ in their activities in regard to such high‐level and complex service offerings.

Details

Journal of Business & Industrial Marketing, vol. 26 no. 3
Type: Research Article
ISSN: 0885-8624

Keywords

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Article
Publication date: 12 March 2018

Ian Douglas Miles, Veronika Belousova and Nikolay Chichkanov

The substantial growth in literature on knowledge-intensive business services (KIBSs) has thrown light on their contributions to innovation and innovation systems. This…

Abstract

Purpose

The substantial growth in literature on knowledge-intensive business services (KIBSs) has thrown light on their contributions to innovation and innovation systems. This paper is the first of a set that examines major debates and conclusions to have emerged from this growing body of evidence.

Design/methodology/approach

This is a review essay, which also presents relevant statistics. It addresses definitional issues and controversies, and sets out basic trends and characteristics of the KIBS industries. The focus is mainly on KIBS firms, though the production of similar services in other types of organisation is also considered.

Findings

Many of the conclusions of an earlier (2005) review in this journal remain valid, though difficulties in capturing these activities in official statistics mean that there are many issues that demand closer inspection. Understanding the role and future prospects of KIBS will also require looking beyond the literature that focuses just on KIBS industries.

Research limitations/implications

This study involves literature review and statistical analysis. Future work would benefit from involvement of practitioners and users of KIBS.

Practical implications

More explicit consideration of KIBS in statistical frameworks is still required, and novel approaches to data conceptualisation and production should be explored.

Originality/value

The growing literature on KIBS, and its implications for understanding the roles and future development of the firms and their relationships to innovation systems, requires systematic analysis. Available statistics have been brought together, and this paper also reflects critically on the trajectories of research on these topics.

Details

foresight, vol. 20 no. 1
Type: Research Article
ISSN: 1463-6689

Keywords

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