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The purpose of this paper is to empirically establish an indigenously developed model for measuring organizational performance and organizational excellence, and to examine the relationship between organizational performance and organizational excellence.

The paper presents a model based on seven variables, at the overall and work unit level, for measuring organizational performance and organizational excellence – tested by using a large sample. A structured questionnaire is developed for collecting data from 407 respondents from 230 organizations. Summated scale average method is used for calculation of organizational performance and a total correlation method is used for the calculation of organizational excellence.

It is established that organizational performance and organizational excellence could be measured by consolidating performance variables, using two different methods: performance can be measured by averaging the performance variable scores, and excellence can be measured by averaging the correlations of performance variable scores. Based on the study, a new general definition for organizational excellence is proposed, as “the outstanding measure of relationship of all performance variables influencing an organization's functioning”.

The model, developed and tested for measuring performance and excellence, can be used by small and medium enterprises to evaluate their performance and excellence separately and periodically. The study helps managers to recognize organizational excellence as a measure needing special attention instead of taking it as an outstanding value of organizational performance.

The definition and model developed and tested for measuring excellence can contribute significantly to existing literature on excellence measurement. This will help researchers to study organizational excellence as a separate organizational behavior, instead of limiting it as a terminal value of organizational performance.

This research has three objectives: one is to develop measuring criteria for ascertaining performance of customs clearance firms, another is to test reliability and validity of the factors, and the third is to analyze the relationship between customer service and firm performance. This research gathered the data from customs clearance firms. Reliability and validity concerned with the collected data are tested by exploratory factor analysis and confirmatory factor analysis and the relationship between variables is tested by analyzing structural equation modeling. The results are as follows. There are no problems in reliability and validity. According to the result of the analysis, customer service is divided into customer focus, customer needs, customer response and flexibility and performance is classified into customer performance and financial performance. The result of empirical tests is as follows. Customer focus has a positive effect on customer performance and financial performance. Flexibility has a positive effect on both types of performance. This means that firms which have discriminative services and a high level of flexibility through collaboration with customers can achieve high levels of customer performance and financial performance.

The purpose of this paper is to identify the required factors that can be considered necessary in conceptualizing the features of an efficient and effective performance measurement system (PMS) that is appropriate in the modern organizational setting. The field of PMS is heavily researched and yet certain fundamentals of PMS, in particular the precise meaning and application of the features of PMS: data, measuring attributes consisting of measures, metrics and indicators, and methods of measurement remain unclear.

The paper uses a systematic approach in reviewing and examining existing PMS and non-PMS articles that focus on the features for measurement from 1990 (January) to 2012 (November). Further, citation analysis was used to support the review as well-cited articles are considered well-read by researchers, and hence they should have sufficient impact in the academic community.

The outcomes of this review contribute and update existing literature on PMS in three ways: identification of gaps in terms of practical usefulness and academic research; suggestions of solutions in the form of a conceptual framework to improve measurement and performance measurement using the correct features of PMS; and recommendation of a direction for future research with regard to the features of PMS.

Although the proposed concept has many merits, the conceptualized features (as yet) have not reached the stage beyond normative reasoning.

The paper defines a measure, metric and an indicator which relates to the use of accounting and non-accounting data, and suggests some of the non-accounting methods of measurement and performance measurement that can be used generally in various organizations. Using an illustration, this paper suggests appropriate ways to construct and implement the measuring attributes using appropriate measuring methods in a car maker. This paper also warns users to construct and use the features of PMS judiciously as incorrect uses of these attributes can easily be misconstrued, and thus causing incorrect inferences in decision-making.

This is a seminar paper that defines the measuring attributes of PMS for the conceptualization of a workable framework of the features of PMS.

To study the nature of management accounting performance measures in the Financial Services Industry (FSI). The nature of Performance Measurement (PM), specially non‐financial PM in FSI (service “shop”) has not been explored before.

This exploratory multiple case study consists of survey, interviews with questionnaire, individuals' (senior management and executives) interviews, collecting primary and secondary sources of information as well as literature surveys.

The results of this study demonstrate that the actual practices of the recent trends of management accounting in non‐financial PM are negligible in the studied financial institutions, and management of studied banks paying more attention to improve and measure financial performance than that to non‐financial performance for different reasons that affect the function/operation of FSI.

The field study is being conducted without a conceptual/theoretical framework. An explanatory case study with particular theoretical framework/model could make possible to discuss the factors that affect non‐financial PM in this particular industry. Moreover, a comparative study with manufacturing industry would make the research results more robust.

A stable economic condition and competition that would increase the need and importance of non‐financial PM in FSI as well as in other services (and even in manufacturing industries).

This paper explores the nature of management accounting PM particularly in FSI.

In response to increasing demands on improved environmental performance, companies need to develop their capabilities in assessing the environmental performance of their operations. Knowledge among practitioners as well as solid research results in this area is lacking. This paper aims to present a framework of dimensions, which are important to consider regarding environmental measurement in supply chain management. The paper also aims to present a practical example on how environmental performance measurements can be a success by applying these dimensions.

Literature regarding logistics management and performance measurement is coupled with theories regarding environmental logistics and green supply chain management. A framework is developed. A case study based on four actors in a reverse supply chain is used to illustrate the framework.

The paper outlines important aspects to consider in the design of environmental performance measurements in supply chain management and identifies shortcomings in existing research. The case presents successful examples of how environmental performance measurements can be applied across managerial levels as well as company borders in a supply chain.

The literature review shows shortcomings in the measuring tools applied today. The case provides examples of how these shortcomings can be addressed.

This paper addresses the intersection between environmental logistics and performance measurements. The case shows how environmental performance measurements can be applied over a single company's borders by including four different actors in the supply chain.

The purpose of this paper is to propose a conceptual framework for measuring organizational performance and organizational excellence, which could be used by small and medium enterprises.

Altogether, seven variables are proposed in the overall and work unit level for measuring organizational performance and organizational excellence. The proposed model for evaluating organizational performance and organizational excellence was taken through a round of pre‐testing using relevant statistical analyses, in order to validate the hypothesized relationships.

Excellence is redefined as the ability or capacity of one performance variable to affect or influence the other performance variables in an organization. Total correlation is suggested for measuring different excellences and equations are suggested for calculating overall organizational performance and overall organizational excellence.

The model developed for measuring performance and excellence can be used by small and medium enterprises to evaluate their performance and excellence periodically.

The definition and model developed for measuring excellence can contribute significantly to existing literature on excellence measurement. Further research can help in adding more variables to this measure to make the model a holistic one.

The purpose of this paper is to identify the fundamentals of a performance measurement system (PMS) as discussed in the literature for the past 32 years in an attempt to provide a research agenda (RA) for future research.

The paper uses a systematic review of the business, public and non-profit sector literature in examining what constitutes the fundamentals of PMS, and how these fundamentals have influenced the use of data (especially on non-financial data), development of measuring methods, measuring attributes and measuring process.

The paper finds that there are a small number of articles providing that can be considered to have provided substantial discussion of the fundamentals of PMS. While there is no consensus on what constitute the fundamentals of PMS, using content analysis, citation analysis and on the strict criteria of necessary and/or sufficient for the existence of a PMS, this paper managed to characterize the fundamentals into six categories. This paper found that the field of PMS has not change much during the past 30 or more years, and there remains various pragmatic and research gaps that need to be addressed.

The results, outcomes, and analysis of this paper have both practical and academic implications. The gaps and recommendations for future research is consolidated into a RA that provides practitioners to evaluate existing PMS, avoid issues and seek ways to develop a conceptual (theoretical) PMS that is of greater practical significance.

The results of this study contribute toward providing an update of the current state of development and research into PMS; and managed to identify existing practical issues and research gaps of PMS, and provided a RA on which ongoing and future research efforts on this topic can be built upon.

This paper aims to examine and compare a performance measurement system and performance frameworks commonly used within the construction industry. The paper explores the strengths and weaknesses of balanced scorecard (BSC) and business excellence model (BEM) to propose an integrated model for measuring strategic performance of construction organisations as a single model. The purpose is to help organisations achieve performance excellence, financial integrity and continuous improvement in business results to sustain competitive advantage.

This paper examines and compares performance measurement system and performance frameworks commonly used within the construction industry. The paper explores the strengths and weaknesses of BSC and BEM to propose an integrated model for measuring strategic performance of construction organisations as a single model. The purpose is to help organisations achieve performance excellence, financial integrity and continuous improvement in business results to sustain competitive advantage.

The study reveals that the most popular performance measurement framework in construction includes: BSC; Key Performance Indicators and European Foundation for Quality Management. However, literature also reveals that Malcolm Baldrige National Quality Award is being used to measure performance in the construction. The study findings indicated that BSC and BEM could be combined to provide an integrated model that will encompass every facet of construction performance measures.

The paper integrates the BSC and BEM performance measurement models, to provide construction organisations the opportunities of benefitting from the two models as a single tool without having to use more than one model or miss out any important aspect of performance measures. The model will assist organisations perform regular health checks of all business process and at the same time help align organisational activities with strategic primacy.

The paper offers an integrated construction excellence model as a useful tool for measuring both financial and non-financial performance aspects of construction organisations. This will provide managers, owners and other stakeholders the chance of measuring processes and pre-eminent strategic initiatives using a single model.

The conceptual paper presents an integration of processes and perspectives for measuring performance as a new and useful tool in the context of the South African construction industry. The paper suggests that research efforts should be directed on how to implement the strategic performance model efficiently within a specific construction environment.

Traditional management accounting (MA) has certain limitations, and this highlights the need to examine the nature of cost‐management practices. The implications of non‐financial success factors are emerging in highly competitive financial industries. These receive more emphasis in service organisations that achieve the benefits of performance measurement. Although much is written on the need for accurate performance measures, comparatively little is known about the role of MA in measuring non‐financial performance (NFP). With a view to the implications of MA systems and the measurement of the performance of critical success factors in financial industries, this paper studies the role of MA in NFP in Japanese financial institutions.

Supply chain (SC) performance measurement – the process of qualifying the efficiency and effectiveness of the SC. The purpose of this paper is to create a SC measurement framework for manufacturing industry, define which data should be measured and verify the measurement framework in the case company’s SC.

There is a review of the current understanding of supply chain management and literature related to SC performance measurement and the study creates a framework for SC measurement. This research is qualitative case study research.

This study presents the main theoretical framework of SC performance measurement. The key elements for the measurement framework were defined as time, profitability, order book analysis and managerial analysis. The measurement framework is tested by measuring case SC performance.

In the study, a performance measurement framework was created for the needs of manufacturing industry. Suggestions for future research are multiple case study in different manufacturing industry areas and positivistic-based SC performance research.

The measurement framework in this study offers guidelines for measuring the SC in manufacturing industry but the measurement framework could be used in different areas of industry as well.

The SC performance measurement framework is tested and a valid framework for SC performance measurement in manufacturing industry.