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The purpose of this paper is to examine the association between three organizational factors (the use of multi‐dimensional performance measures, link to rewards, and training) and three organizational culture dimensions (innovation, outcome orientation, and teamwork) with the effectiveness of performance management systems (PMSs).

Data were collected by survey questionnaire from a random sample of 450 Australian local governments.

The performance management systems of Australian local councils are only moderately effective in relation to performance related outcomes, and less effective in relation to the achievement of staff related outcomes. The results indicate a significant relationship between the use of multidimensional performance measures, link of performance to rewards, training and two organizational culture factors (team work/respect for people and outcome orientation) with the effectiveness of PMSs. Different factors were found to influence the effectiveness of PMSs for large and small sized councils.

The findings imply that there is a need for the managers of local government councils to improve the effectiveness of their PMS.

The study provides an initial empirical examination of the effectiveness of performance management systems and the influential factors in the Australian local government context. The study assists local government managers in effectively managing their employees and operations.

Grounded in DiMaggio and Powell’s (1983) institutional isomorphism perspective of institutional theory, the purpose of this study is to examine the influence of institutional pressures on the performance measurement system (PMS) within banks and financial institutions.

A survey was used to collect data from 71 banks and financial institutions operating in Australia.

Four institutional pressures, the normative pressure “corporate change” and the coercive pressures “economic and financial legislation”, “socio-economic political pressures” and “banking regulations” were found to be associated with the use of multi-dimensional performance measures. In addition, the coercive pressure “economic and financial legislation” and the normative pressure “corporate change” were associated with the use of financial, internal and learning and growth performance measures. Finally, the use of internal and learning and growth measures was positively associated with the coercive force “socioeconomic-political pressures”, and the use of financial measures was associated with the coercive pressure “banking regulations”.

Given the recent global financial crisis, the study offers a reference within the contemporary performance measurement literature in relation to the influence of institutional pressures on the PMS within banks and financial institutions.

While prior research has focused on manufacturing organisations, this study deepens our understanding of the institutional environment of banks and financial institutions and how specific coercive, mimetic and normative forces influence the PMS.

This paper aims to analyze the effects of organizational resilience on job satisfaction and business performance in companies that have undergone corporate reorganizations.

A survey was carried out on a sample of 102 executives and managers from Brazilian companies that underwent corporate reorganization. The structural equation modeling (SEM) technique was used to test the hypotheses.

The results indicate that organizational resilience influences business performance (in the dimensions of economy-financial, customers and processes/learning) and job satisfaction (in the dimensions of financial and personal benefits). However, the relations between job satisfaction and business performance were partial, indicating that satisfaction can affect performance through other variables.

The main study implication lies on the empirical immersion regarding the effects of active organizational resilience on multi-faceted business performance, to the detriment of only the financial view and on job satisfaction.

The distinct effects of resilience on business performance and job satisfaction provide managers with insight into how to allocate resources, in order to benefit the interests of both employer and employee.

This is one of the first studies to provide empirical evidence of the effects of active organizational resilience on multi-dimensional business performance. The results provide new insights into this relationship and may clarify divergent results found in the literature. It also provides evidence of the effects of active organizational resilience on job satisfaction in companies that have undergone corporate reorganizations, events that are supposed to require resilient skills.

Focussing on responsibility theory of management accounting, the purpose of this paper is to test how performance measurements are applied in divisionalised financial service companies. Management accounting theory suggests that two different measures of branch performance should be computed: one to evaluate the economic performance of each branch and the other to evaluate the performance of branch managers (managerial performance). It also advocates that the evaluation of a manager’s performance should consist of only those factors under his or her control. That is, divisionalised performance measurement should be based on the application of the controllability principle, the study also identified the contingent factors that impinged on the selection of performance measures and the allocation of common costs (ACCs) to branches.

Using a survey questionnaire and analysis of financial statements of the 129 respondent companies the application of financial performance measures: non-financial performance measures and ACCs were tested. For the purpose of this study, dummy variables were assigned to represent whether or not an item is used, if an item is used 1 is assigned to that item and 0 if an item is not used. The values assigned were then summed up to represent the total score for each company. Descriptive statistics and regression analysis was performed to test the six hypotheses of the study.

The study found that a substantial majority of respondents used different performance measures to evaluate the performance of their branch managers and the economic performance of branches. Both financial and non-financial performance measures were equally used in measuring the performance of branches and branch managers. The study also found that branch managers do not have full autonomy and control over the allocation of common resources costs which form part of their evaluation, even though accounting theory suggest that. The regression analysis results showed that firm size, liquidity and leverage were the factors that influence the decision to employ financial performance measures, non-financial performance measures and ACC by the respondent companies.

Despite the popularity of the balanced scorecard it is surprising to note that none of the respondents have ever used this as a performance measure. The implication is that knowledge of this performance measure is very low among the respondents. The excessive use of uncontrollable factors in the measurement process can reduce the morale of the staff involve hence steps should be taken to reduce their use.

This is one of the few studies conducted on the application of performance measures in the financial services and also in a developing country setting. The findings would help organisations in both developing and developed economies to improve upon the application of performance measurement techniques in their branches/divisions.

The purpose of this study is to analyze the impact of web‐based electronic commerce (WEC) use on organizational benefits (OBE).

The researchers develop a research model based on a literature review. A large‐scale instrument was applied to empirically test the model. MANOVA was first used employing a general linear model. Then, univariate tests were performed to further analyze differences. The model was tested and validated using a sample of 180 firms in the USA.

The findings empirically tested that there is a significant positive impact of WEC use on OBE. Findings also demonstrated the multi‐dimensional nature of both factors.

This research develops and validates reliable measures for the WEC use and OBE. It also provides several indicators that can be used to measure the extent of usage of WEC for both transactional and strategic purposes, and OBE that span several dimensions, including information quality, business efficiency, and competitive advantage. These indicators can serve as benchmarks to evaluate the current state of a firm and help in setting future organizational goals, which can also help managers gauge the risks and benefits associated with WEC.

This paper contributes to the literature by providing evidence of the positive impact of WEC on OBE. It also develops and validates measures for all the constructs involved in the study that can be used in other empirical studies.

This study aims to explore the ways that the balanced scorecard (BSC) can be adapted to incorporate environmental performance in a health care context.

This research adopts a qualitative approach that uses an in-depth case study including semi-structured interviews and document review. Interviews are conducted with individuals working within a regional public hospital and health service organisation in Australia. The research is informed by stakeholder theory.

The participants identified a number of approaches to incorporating environmental dimensions within the BSC: fully integrated, partially integrated, a separate additional perspective and differentiation based on the origin of the environmental activities and events. These findings confirm the contingent nature of the selected model and reinforce the importance of organisational vision and environmental strategy as formative factors.

This research provides a starting point for future research to refine the proposed models and evaluate their viability and relevance in other contexts.

This study provides motivations for managers to engage with the BSC as an effective performance measurement system, which can be developed and adapted to incorporate important environmental elements of organisational performance.

This study reveals the importance of difference between endogenous and exogenous environmental activities. As concerns around the environmental consequences of organisational activities continue to grow, opportunities for institutions to reassure stakeholders of their sustainable practices are increasingly critical.

This study presents preliminary evidence on the suitability of various models for integrating environmental dimensions within the BSC. The findings provide a valuable contribution to literature on performance measurement systems in the healthcare sector.

The importance of the role of management accounting (MA) in measuring emerging non‐financial performance (NFP) is increasing, especially in the service sector. However, there are a number of studies concerning NFP measures, but comparatively little is known about non‐financial MA measures in services and almost nothing in banks/financial institutions (BFI). Taking into consideration the need for studying MA practices in measuring emerging NFP in the service industry, an attempt has been made in this paper to investigate the practice of MA in NFP measurement in Finnish BFI. Several factors have been identified, in the context of “New Institutional Sociology” theory that influence NFP measures, of which economic impact is the most influential, followed, subsequently by coercive, normative and mimetic pressures. Accordingly, the empirical findings of this research are evaluated, and consequently, it has been used to modify the theory for further research that fits with the dynamic nature of NFP in the financial industry.

The purpose of this paper is to examine the constructs underpinning risk management and explores its application in the supply chain context through the development of a framework. The constructs of performance and risk are matched together to provide new perspectives for researchers and practitioners.

The conceptual and empirical work in the supply chain management field and other related fields is employed to develop a conceptual framework of supply chain risk management (SCRM). Risk in the supply chain is explored in terms of risk/performance sources, drivers, consequences and management responses, including initial approaches to categorization within these. Two empirical cases are used to illustrate the application of the framework.

A new framework is presented that helps to integrate the dimensions of risk and performance in supply chains and provide a categorisation of risk drivers.

SCRM is at an early stage of evolution. The paper provides a clarification of the dimensions and constructs within this field together with directions for future research and development.

The focus on performance in terms of efficiency and effectiveness linked to risk drivers and risk management responses provides insights to managing and measuring risk in supply chains.

The paper consolidates the work in an emerging strand of supply chain management. Two key challenges facing the research community are addressed, the ability to prescribe strategies to address particular risk drivers and the interaction of risk management and performance.

The inadequacies of conventional management accounting (MA) systems increase the need of up‐to‐date MA information. However, critical non‐financial success factors are emerging in highly competitive technologically advanced business organisations, especially in the service sector with its increasing contribution to advanced economies and employment markets. As a result, the importance of the role of MA in measuring emerging non‐financial performance (NFP) is increasing in services, but comparatively little is known about non‐financial MA measures in services, and almost nothing in banks/financial institutions (BFI). This study attempts to review/investigate the practice of MA in NFP measurement of BFIs within the context of “new institutional sociology” theory and, consequently, to modify theory for further research that fits the dynamic nature of NFP in the financial services industry.