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Article
Publication date: 1 August 2004

E. Pieter Jansen

In many countries, governmental organizations decentralized their organization structures, leading to an increased relevance of performance information. This paper identifies two…

1670

Abstract

In many countries, governmental organizations decentralized their organization structures, leading to an increased relevance of performance information. This paper identifies two approaches to measure performance in the not‐for‐profit sector: an output‐focused and a throughput‐focused approach. Furthermore, the paper sets a contingency framework concerning the applicability of these two approaches. The two most important contingent variables, i.e., whether output can be identified and whether activities are repetitive, determine the possibilities to apply the two approaches. If it is possible to apply both approaches, the ambiguity of organizational objectives, the hierarchical position of information users and the relevance of efficiency and quality are additional contingent variables that influence the approach to assess performance. Finally, the paper identifies how the approach to measure performance relates to management control types. If none of the two approaches is applicable, the organization has to rely on a management control type without an explicit system to measure performance, i.e., political or judgmental control. Routine or trial‐and‐error control fit with both approaches to measure performance. Expert and intuitive control are control types that rely on output‐based approaches to measure performance.

Details

Managerial Finance, vol. 30 no. 8
Type: Research Article
ISSN: 0307-4358

Keywords

Open Access
Article
Publication date: 5 May 2021

Linda Höglund, Maria Mårtensson and Kerstin Thomson

The purpose of this paper is to enhance understanding of the conceptualisation and operationalisation of public value in practice by applying Moore's (1995) strategic triangle as…

9684

Abstract

Purpose

The purpose of this paper is to enhance understanding of the conceptualisation and operationalisation of public value in practice by applying Moore's (1995) strategic triangle as an analytical framework to study strategic management and management control practices in relation to public value.

Design/methodology/approach

The paper uses an interpretative longitudinal case study approach including qualitative methods of document studies and interviews between 2017 and 2019.

Findings

In the strategic triangle, the three nodes of authorising environment, public value creation and operational capacity are interdependent, and alignment is a necessity for a strategy to be successful. But this alignment is vulnerable. The findings suggest three propositions: (1) strategic alignment is vulnerable to management control practices having a strong focus on performance measurements, (2) strategic alignment is vulnerable to standardised management control practices and (3) strategic alignment is vulnerable to politically driven management control practices.

Originality/value

With the strategic triangle as a base, this paper tries to understand what kind of management control practices enable and/or constrain public value, as there has been a call for this kind of research. In this way it adds to earlier research on public value, to the growing interest in the strategic triangle as an analytical framework in analysing empirical material and to the request for more empirical studies on the subject. The strategic triangle also embraces political factors, government agendas and political leadership for which there has also been a call for more research.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 7
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 9 October 2009

Ronald Zallocco, Ellen Bolman Pullins and Michael L. Mallin

The purpose of this paper is to contribute to the understanding of sales performance measurement by developing an organizing framework for classifying sales performance measures…

6545

Abstract

Purpose

The purpose of this paper is to contribute to the understanding of sales performance measurement by developing an organizing framework for classifying sales performance measures based on the various performance criteria used by researchers. Subsequently, the results of both a focus group and in‐depth interviews with sales managers and salespeople will be presented using the classification framework developed. The objective is to determine whether gaps exist between how researchers and practitioners view and classify salesperson performance measures as well as to provide insights to effective sales management practices in areas such as salesperson skill development, goal attainment, resource allocation, and customer relationship management.

Design/methodology/approach

A qualitative study, using in‐depth interviews, explores the relationship between sales managers and salespersons and their respective views on sales performance measurement. The interview questions were developed using information derived from a sales executive focus group. In‐person in‐depth interviews were conducted with eight sales managers and eight salespeople from eight organizations.

Findings

The paper proposes a new method for organizing the types of performance measures that are used, crossing effectiveness‐efficiency with internally‐externally‐focused measures. The findings indicate that a gap appears to remain between the attributes of performance that researchers focus on and what occurs in the world of sales.

Research limitations/implications

The findings suggest that sales control theories can be used to present an organizing framework of sales performance based on sales outputs, salesperson skill/capability development, sales activities, and market indicators. Our typology might serve as a way to better understand certain research areas where there have been inconsistent findings, and should lead to new measure development for empirical research. In addition, a number of manager and salesperson recommendations for the practicing sales manager are reviewed.

Originality/value

This paper helps to clarify an area that is characterized by ambiguity and an identified need to identify new performance metrics.

Details

Journal of Business & Industrial Marketing, vol. 24 no. 8
Type: Research Article
ISSN: 0885-8624

Keywords

Article
Publication date: 1 January 1993

Freek Aertsen

Discusses the question of whether a firm should set up anown‐account physical distribution organization or contract out thedistribution function. Shows how the concepts of…

Abstract

Discusses the question of whether a firm should set up an own‐account physical distribution organization or contract out the distribution function. Shows how the concepts of transaction cost economics, particularly asset specificity and performance ambiguity, can shed light on the division of responsibility for the physical distribution function between in‐house operations and outside contractors.

Details

International Journal of Physical Distribution & Logistics Management, vol. 23 no. 1
Type: Research Article
ISSN: 0960-0035

Keywords

Article
Publication date: 1 March 1999

Clifton P. Campbell

Instructional materials enhance the teaching/learning process by exhibiting information necessary to acquire knowledge and skills. Focuses on printed forms of instructional…

1569

Abstract

Instructional materials enhance the teaching/learning process by exhibiting information necessary to acquire knowledge and skills. Focuses on printed forms of instructional materials and provides detailed information, including examples, on five types of job performance aids, three types of instruction sheets, and two types of modules. Checklists of considerations that affect the quality of finished products are also provided. Job performance aids (JPAs)provide procedural or factual guidance in the performance of tasks. They store essential details in a variety of functional forms for use just before or during task performance. Research shows that JPAs are a cost‐effective supplement or alternative to training. They reduce the time needed to master task performance and facilitate the transfer of learning from the training setting to the job. Instruction sheets assure that all trainees have the same complete and accurate information for performing practical work and for completing assignments. These sheets also help manage large groups of trainees with diverse abilities who are working simultaneously at several different tasks. Modules are carefully structured documents which facilitate self‐directed and self‐paced learning. While their components may vary, modules typically include learning objectives, an introduction, instructional content, directions, learning activities, and test questions with feedback answers. With modules, trainees assume personal responsibility for their progress. Regardless of the care used in their preparation, all types of instructional materials must be evaluated prior to general use. Presents a comprehensive quality control procedure for confirming effectiveness and value. This was prepared to enhance both formal classroom instruction and individual study. Figures, tables, checklists, appendices, and a glossary of keywords and terms, supplement the text in explaining the content.

Details

Journal of European Industrial Training, vol. 23 no. 2
Type: Research Article
ISSN: 0309-0590

Keywords

Article
Publication date: 2 February 2015

Monica C. Holmes, Lawrence O. Jenicke and Jessica L. Hempel

This paper discusses the importance of the Six Sigma selection process, describes a Six Sigma project in a higher educational institution and presents a weighted scorecard…

1343

Abstract

Purpose

This paper discusses the importance of the Six Sigma selection process, describes a Six Sigma project in a higher educational institution and presents a weighted scorecard approach for project selection.

Design/methodology/approach

A case study of the Six Sigma approach being used to improve student support at a university computer help desk was used. An error related to the timeliness of service was defined and improved over the course of the project.

Findings

The Six Sigma approach was useful for improving timely service, but a methodology for selecting the project was needed by the project leader. Using such a methodology would have ensured higher probability of project success.

Practical implications

This framework provides directions for selecting a Six Sigma project in a higher educational setting. The weighted scorecard method is presented and may be used for selecting a project which would likely be the most efficient use of time and resources.

Originality/value

While project selection methodologies have been published with regard to Six Sigma projects in business, this paper fills the need for selection criteria as they relate to higher educational settings.

Details

Quality Assurance in Education, vol. 23 no. 1
Type: Research Article
ISSN: 0968-4883

Keywords

Article
Publication date: 1 December 2001

Alexius Smith Macklin

Teaching information literacy skills is increasingly difficult as the number of students entering the university demonstrate an extraordinary confidence using technology. Students…

4012

Abstract

Teaching information literacy skills is increasingly difficult as the number of students entering the university demonstrate an extraordinary confidence using technology. Students and subject area faculty often do not grasp the subtle difference between being technology proficient and being information literate. Some faculty are even beginning to dismiss library instruction by saying “my students already know how to use the Internet”. This paper introduces a new method for teaching essential information literacy skills, combined with problem solving techniques, to develop, promote, and assess critical and analytical thinking of students further (and faculty) using information technologies today.

Details

Reference Services Review, vol. 29 no. 4
Type: Research Article
ISSN: 0090-7324

Keywords

Article
Publication date: 1 March 2006

H. Sekhar and R. Mahanti

The aim of the research is to use an integrated approach – simulation and Six Sigma to improve the ambient air quality.

1923

Abstract

Purpose

The aim of the research is to use an integrated approach – simulation and Six Sigma to improve the ambient air quality.

Design/methodology/approach

Integration of simulation and Six Sigma DMAIC methodology in a foundry had been used to improve the ambient air quality. Various elements of the Six Sigma toolkit such as Cause and Effect diagrams and Failure Mode and Effect Analysis have been used to discover the root causes underlying the problem and prioritize action and incorporate cost‐effective solutions. Simulation has been used to improve and control the environmental efficiency by monitoring the performance of the Venturi Scrubber – the pollution control equipment, by running the model under varying conditions.

Findings

The integrated application of Six Sigma and simulation has been successful in reducing particulate emissions from 200 milligrams per cubic meter to less than 20 milligrams per cubic meter and sulphur dioxide emissions from 45 milligrams per cubic meter to less than 4.5 milligrams per cubic meter, thus reducing air pollution.

Practical implications

Air pollution is a burning problem in the present scenario and foundry industries are one of the contributors to air quality degradation. The approach described in this paper is a step towards reducing air pollution due to foundry operations.

Originality/value

Integration of Six Sigma DMAIC methodology and simulation provides a novel cost‐effective strategy for monitoring and reducing air pollution resulting from foundry operations. This paper is useful for environmental division of foundry and other manufacturing industries.

Details

Management of Environmental Quality: An International Journal, vol. 17 no. 2
Type: Research Article
ISSN: 1477-7835

Keywords

Article
Publication date: 1 February 2004

Joseph E. McCann and Marilyn Buckner

Despite continued interest in knowledge management (KM) initiatives that leverage an organization’s intellectual capital in the marketplace, several issues make it difficult for…

4269

Abstract

Despite continued interest in knowledge management (KM) initiatives that leverage an organization’s intellectual capital in the marketplace, several issues make it difficult for KM to deliver its full potential. Two barriers are identified and discussed – conceptual barriers and cultural barriers. Both are significant and best managed when there is an integrative conceptual model to guide the design and implementation of KM initiatives. An integrative model is proposed that focuses on how knowledge is assessed and valued, externally acquired and/or internally built, shared and retained, and applied to new products and services. Results from an exploratory survey using the model are reported for 222 organizations spanning ten industries, including identifying several specific KM practices in the highest performing organizations. Results clearly indicate that KM initiatives, while promising, do require significant further development to maximize their potential impact. Recommendations are offered for further research and practice.

Details

Journal of Knowledge Management, vol. 8 no. 1
Type: Research Article
ISSN: 1367-3270

Keywords

Abstract

Subject area

Human resource management and leadership development.

Study level/applicability

MBA course on Human Resource Management.

Case overview

This case present the talent management practice at Steelcase. It highlights the approach taken by the company in managing its high performers. The approach taken by Steelcase links leadership development with performance management and succession planning. It also describes the distinct characteristics that make the approach taken by Steelcase different from other companies that implement talent management. This case presents policy options that companies can consider in developing a talent management program.

Expected learning outcomes

Understand and describe the interconnection between various talent development activities. Compare and assess policy options in developing talent management programs. Analyze how Steelcase nurture a high performance culture among its employees. Describe the leadership behaviors Steelcase is seeking to develop among its leaders.

Supplementary materials

Teaching Notes are available for educators only. Please contact your library to gain login details or email support@emeraldinsight.com to request teaching notes.

Details

Emerald Emerging Markets Case Studies, vol. 4 no. 6
Type: Case Study
ISSN: 2045-0621

Keywords

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