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Article
Publication date: 26 September 2023

Sandra Matos, Susana Jorge and Patrícia Moura e Sá

This paper aims to propose a tool to assess local public expenditure effectiveness based on a framework of alignment between outputs, outcomes and impacts – the Index of Municipal…

Abstract

Purpose

This paper aims to propose a tool to assess local public expenditure effectiveness based on a framework of alignment between outputs, outcomes and impacts – the Index of Municipal Expenditure Effectiveness (IMEE). This index is composed of a set of indicators associated with the typology of local expenditure.

Design/methodology/approach

The paper describes the methodological approach used in the development of the Index, considering the insights from the literature review and the opinion of a panel of experts. The indicators of outcomes and social impacts that are part of the Index are intentionally aligned with the UN Sustainable Development Goals (SDGs) as they provide an essential guide to assess public value creation in the current context. For simplicity purposes, three main components of municipal expenditure were considered, namely Education, Essential Public Services and Local Public Transportation. The Index is then illustrated through a pilot application, using data from five Portuguese municipalities.

Findings

This study argues that measuring the public expenditure effectiveness based on outcome and impact indicators can provide the data needed for local governments to better understand the effects of their activities over time, ultimately assessing their contribution to public value.

Practical implications

Assessing the impact of local spending is important to ensure the best use of public resources. Linking local public expenditures with the 2030 Agenda and the SDGs is a promising avenue to understand up to what extent the application of the public money is contributing to create public value by impacting on citizens’ lives.

Originality/value

The proposed IMEE contributes to addressing a gap identified in public organizations, including local governments, regarding the lack of consideration of expenditure and outcome/impact relationships, and the use of variables to measure long term impacts.

Details

International Journal of Public Sector Management, vol. 36 no. 4/5
Type: Research Article
ISSN: 0951-3558

Keywords

Article
Publication date: 12 February 2024

Ivo Hristov, Matteo Cristofaro, Riccardo Camilli and Luna Leoni

This paper aims to (1) identify the different performance drivers (lead indicators) and outcome measures (lag indicators) investigated in the literature concerning the four…

Abstract

Purpose

This paper aims to (1) identify the different performance drivers (lead indicators) and outcome measures (lag indicators) investigated in the literature concerning the four balanced scorecard (BSC) perspectives in operations management (OM) contexts and (2) understand how performance drivers and outcome measures (and substantiated perspectives) are related.

Design/methodology/approach

We undertake a systematic literature review of the BSC literature in OM journals. From the final sample of 40 articles, performance drivers and outcome measures have been identified, and the relationships amongst them have been synthesised according to the system dynamics approach.

Findings

Findings show (1) the most relevant performance drivers and outcome measures within each BSC perspective, (2) their relationships, (3) how the perspectives are linked through the performance drivers and outcome measures and (4) how the different measures relate systemically. Accordingly, four causal loops amongst identified measures have been built, which – jointly considered – allowed for the creation of a dynamic strategy map for OM.

Originality/value

This study is the first one that provides a comprehensive and holistic view of how the different performance drivers and outcome measures within and between the four BSC perspectives in OM relate systemically, increasing the knowledge and understanding of scholars and practitioners.

Details

Journal of Manufacturing Technology Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1741-038X

Keywords

Case study
Publication date: 8 August 2023

Tanushree Sharma, Nidhi Nidhi and Arjun Chakravorty

This case aims to enhance students’ scholarship and understanding of performance management systems with respect to the formulation of key performance indicators (KPIs)…

Abstract

Learning outcomes

This case aims to enhance students’ scholarship and understanding of performance management systems with respect to the formulation of key performance indicators (KPIs). Specifically, working through this case and the assignment questions, students will be able to:▪ critically analyse process-based and outcome-based performance indicators;▪ recommend the right mix of process- and the outcome-based KPIs;▪ apply the specific, measurable, aligned, realistic and time-bound (SMART) framework to the KPIs;▪ create SMART KPIs; and▪ propose when to involve team members in decision-making.

Case overview/synopsis

The Director of the Centre for Learning and Innovative Pedagogies (CLIP), Dr Tanushree Sharma, was in for a surprise when the Dean and the Advisor to the school expressed their dissatisfaction with her approach to framing performance indicators for the management of the Centre.

They categorically advised her to change her process-based orientation to an outcome-based one and create tangible ground-level outcomes. Their feedback made her realize why, in spite of having rolled out several initiatives, the Centre was struggling to demonstrate its impact on student learning and faculty development. It dawned on her that the Centre’s inability to showcase a tangible impact on the school could mar the collective hard toil of the team.

Accepting the feedback and recognizing the merit of designing outcome-based SMART performance indicators, she started working towards them. Although she was able to conceptualize a broad framework, she was uncertain about whether to include only outcome-based KPIs. She was also unsure whether to unilaterally create and assign the key responsibility areas (KRAs) and KPIs or co-create them with her team members. A confluence of factors weighed heavily on her mind – the pressure of limited time, remote working because of the pandemic, moderately experienced team members, voluntary team membership, lack of positional power and her limited organizational influence. With less than a month to the proposal submission, she had no time to waste.

Complexity academic level

The case is suitable for courses on performance management systems, human resources and leadership; however, it is particularly relevant to framing KRAs and KPIs, developing outcome-based KPIs and applying the SMART framework to developing KPIs. It can be used in both postgraduate and undergraduate programmes at business schools.

Supplementary material

Teaching notes are available for educators only.

Subject code

CSS 6: Human Resource Management.

Article
Publication date: 8 March 2024

Adhi Indra Hermanu, Diana Sari, Mery Citra Sondari and Muhammad Dimyati

This research aimed to examine the impact of input, process, output, productivity and outcome variables on university research performance and the indicators that represent them…

Abstract

Purpose

This research aimed to examine the impact of input, process, output, productivity and outcome variables on university research performance and the indicators that represent them in order to improve academic quality and contribute to government policy.

Design/methodology/approach

The quantitative approach was used through a survey method that obtained samples using questionnaires from 150 leaders of research institutions and continued analysis using the structural equation modeling-partial least square (SEM-PLS) to test the developed model.

Findings

Except for the relationship between process and productivity variables, all variable relationships had a positive and significant effect. Furthermore, the input, process, output, productivity and outcome variables each include seven, twelve, four and ten indicators.

Research limitations/implications

This study has several ramifications because it provides a clear policy input and advances science. As a prelude to developing research performance assessment tools that take into account variances in a tertiary institution, this research aids in the implementation of national policies for assessing research performance in postsecondary institutions.

Originality/value

To improve the accuracy of the information acquired, we conducted a survey among the heads of research units at various higher-ranking Indonesian universities, taking into consideration their skill and experience in leading research organizations and conducting research. Other than that, our belief in the originality of our manuscript is strengthened by the way we applied systems theory to construct a performance evaluation model that examines each contribution made by each system aspect.

Details

International Journal of Educational Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-354X

Keywords

Open Access
Article
Publication date: 26 May 2021

Daniel Gilmour and Edward Simpson

Public realm urban regeneration projects aim to provide facilities for the common good such as improved road systems, public parks, museums and cultural institutions. Driven by…

Abstract

Public realm urban regeneration projects aim to provide facilities for the common good such as improved road systems, public parks, museums and cultural institutions. Driven by political priorities, the expected benefits for society comprise of the proposed regeneration outcomes articulated in a masterplan vision. As a philosophical concept, common good in the context of urban regeneration is explored in this study to understand the expectations for major, long-term regeneration projects and the intended project objectives. In the approach to governance, there should be a relationship between monitoring indicators adopted by the regeneration project as part of the governance framework and their alignment with the common good. These concepts are analysed through a case study of the development and reporting of benchmark indicators established at the start of a major 20-year urban redevelopment in 2010. The monitoring and enhancement concept implemented required indicators to be developed and embedded in the regeneration process to, not only monitor, but also enhance sustainability. The longitudinal case study, at the interim point 10 years since the establishment of these indicators, will evaluate the sustainability of the urban regeneration and evaluate current evidence for the common good. The indicators were developed following the principles of a theme orientated framework in line with the UK and Scottish Government approach at that time. The process of indicator development was iterative, refined and finalised through working closely with local authority, Scottish Enterprise and partnership stakeholders (civic oriented organisations) to capture evidence of progress towards the masterplan vision. Ten years on, conclusions examine whether these indicators could be used a proxy for common good. The conclusion will identify the extent to which we would need to revise indicators to address any gaps to become a more accurate measure of common good.

Details

Emerald Open Research, vol. 1 no. 5
Type: Research Article
ISSN: 2631-3952

Keywords

Article
Publication date: 21 August 2023

Oluseyi Omosuyi

The role institutional quality plays in the rising pace of globalization and its associated health effects remain unclear in the literature. This study, therefore, empirically…

Abstract

Purpose

The role institutional quality plays in the rising pace of globalization and its associated health effects remain unclear in the literature. This study, therefore, empirically examined the moderating role of institutional quality on the globalization-health outcomes nexus in Nigeria, a country with a relatively weak health system.

Design/methodology/approach

The study employed Dynamic Ordinary Least Square (DOLS) to estimate the empirical models. The Fully Modified Ordinary Least Square (FMOLS) and Canonical Cointegration Regression (CCR) techniques were thereafter used to check the consistency and robustness of our results. Annual time-series data spanning from 1984 to 2020 were sourced from the World Development Indicator, KOF Globalization Index, International Countries Risk Guide (ICRG) and Central Bank of Nigeria Statistical Bulletin databases.

Findings

The results revealed that overall globalization and its three dimensional components (economic, political and social globalization) adversely affect life expectancy in their separate models, but increased life expectancy significantly after their interaction with government effectiveness. Also, real GDP, health aids, government recurrent health expenditure are other determinants of life expectancy in Nigeria.

Practical implications

The Nigerian government should put in place appropriate mechanisms directed toward building and sustaining government effectiveness. This will help mitigate the negative effects of globalization and utilize its net positive benefits to improve life expectancy in Nigeria.

Originality/value

The research is the first to comprehensively examine the moderating impact of institutional quality on the nexus between overall globalization as well as its three dimensional components (economic, political and social) on health outcomes in Nigeria.

Details

Journal of Economic and Administrative Sciences, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1026-4116

Keywords

Open Access
Article
Publication date: 23 October 2023

Jan Svanberg, Tohid Ardeshiri, Isak Samsten, Peter Öhman, Presha E. Neidermeyer, Tarek Rana, Frank Maisano and Mats Danielson

The purpose of this study is to develop a method to assess social performance. Traditionally, environment, social and governance (ESG) rating providers use subjectively weighted…

Abstract

Purpose

The purpose of this study is to develop a method to assess social performance. Traditionally, environment, social and governance (ESG) rating providers use subjectively weighted arithmetic averages to combine a set of social performance (SP) indicators into one single rating. To overcome this problem, this study investigates the preconditions for a new methodology for rating the SP component of the ESG by applying machine learning (ML) and artificial intelligence (AI) anchored to social controversies.

Design/methodology/approach

This study proposes the use of a data-driven rating methodology that derives the relative importance of SP features from their contribution to the prediction of social controversies. The authors use the proposed methodology to solve the weighting problem with overall ESG ratings and further investigate whether prediction is possible.

Findings

The authors find that ML models are able to predict controversies with high predictive performance and validity. The findings indicate that the weighting problem with the ESG ratings can be addressed with a data-driven approach. The decisive prerequisite, however, for the proposed rating methodology is that social controversies are predicted by a broad set of SP indicators. The results also suggest that predictively valid ratings can be developed with this ML-based AI method.

Practical implications

This study offers practical solutions to ESG rating problems that have implications for investors, ESG raters and socially responsible investments.

Social implications

The proposed ML-based AI method can help to achieve better ESG ratings, which will in turn help to improve SP, which has implications for organizations and societies through sustainable development.

Originality/value

To the best of the authors’ knowledge, this research is one of the first studies that offers a unique method to address the ESG rating problem and improve sustainability by focusing on SP indicators.

Details

Sustainability Accounting, Management and Policy Journal, vol. 14 no. 7
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 16 May 2023

Hamzah Al-Mawali

The purpose of this study is to integrate the sustainability balanced scorecard (SBSC) framework with decision-making trial and evaluation laboratory (DEMATEL) for proposing a…

Abstract

Purpose

The purpose of this study is to integrate the sustainability balanced scorecard (SBSC) framework with decision-making trial and evaluation laboratory (DEMATEL) for proposing a model and identifying the cause-and-effect relationships between the five perspectives of SBSC and then 23 performance indicators within the SBSC framework in a strategy map.

Design/methodology/approach

The DEMATEL approach is used to obtain a matrix including direct and indirect influences between the five perspectives of SBSC and among 23 key performance indicators (KPIs). DEMATEL data are gathered from experts to propose a model and establish reliable relationships between performance metrics. Using DEMATEL and the SBSC framework, a strategy map for the SBSC dimensions and KPIs was built to illustrate strategic cause-and-effect relationships among the various dimensions and performance indicators.

Findings

The outcomes indicated that internal process and financial perspectives play essential outputs. Sustainability is the most critical predictor (causal) in the model, then customer and learning and growth dimensions, indicating that sustainability, learning and growth and customer dimensions all positively affect other dimensions. Additionally, sustainability has bi-directional in its link to the customer and internal processes and bi-directional in its relationship to finance, learning and growth. Numerous additional linkages are observed among the five SBSC perspectives and KPIs.

Research limitations/implications

The data collected is based on an “average” company in manufacturing sector; thus, companies need to customize this model to ensure that their strategies are clearly translated into KPIs.

Practical implications

The findings gave valuable information to management about manufacturing companies KPIs. They determined which KPIs are regarded as outcome (effect) variables and which KPIs are considered predictor (casual) variables. Additionally, the findings offer management with SBSC perspectives that should be traded as outcomes and those that should be traded as predictors. Additionally, the findings highlighted the critical KPIs and explained their interrelationships. This enables managers to focus on the significant financial besides non-financial indicators and comprehend the logical connection among them.

Social implications

The results qualify executives and management to analyze and recognize a strategy map by understanding each objective's impacts, including direct and indirect, on all others. The typical analysis comprises determining the strategic objectives that are “cause” and the objectives considered as “effect”. As this study extends the BSC framework to have sustainability perspectives, the results of DEMATEL provide administrators with exceptional information to blend the conventional BSC perspectives with sustainability as added perspective.

Originality/value

The current study proposed an illustration model for strategy map development and also provide an interrelationship among SBSC perspectives.

Details

Sustainability Accounting, Management and Policy Journal, vol. 14 no. 3
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 20 July 2022

Michele Raitano and Francesca Subioli

The work compares across cohorts and different levels of education the early-stage evolution of several labour market outcomes, with the aim of studying whether and to what extent…

Abstract

Purpose

The work compares across cohorts and different levels of education the early-stage evolution of several labour market outcomes, with the aim of studying whether and to what extent education matters for the level, growth and stability of earnings.

Design/methodology/approach

By using a rich longitudinal dataset developed from merging survey and administrative data, this article describes the evolution of the early career – five years following the education completion – in Italy comparing differently educated workers born between 1970 and 1984.

Findings

The authors find evidence of an "education premium” during the first five years after education completion in terms of faster school-to-work transition, higher employability and higher earnings; moreover, education is associated with positive, faster and more volatile earnings growth, while for those experiencing a downward trend education does not appear to play any role. However, no clear-cut changes across cohorts in the association between the various outcomes and the level of education emerge, thus signalling that no continuous rise of skill premia in the first phase of the working career across cohorts characterises the Italian economy.

Originality/value

The main originality consists in investigating the early career stage by cohort and by the level of education with a focus on many multi-year individual outcomes. Besides investigating the evolution of aggregate outcomes for differently educated individuals born in different cohorts, the authors also focus on individual earnings dynamics along the five years after the education completion.

Details

International Journal of Manpower, vol. 44 no. 6
Type: Research Article
ISSN: 0143-7720

Keywords

Article
Publication date: 30 January 2024

Chuanjing Ju, Yan Ning and Yuzhong Shen

Safety professionals' primary job is to execute safety control measures towards frontline personnel, and previous studies focus on the effectiveness of such controls. Rare…

Abstract

Purpose

Safety professionals' primary job is to execute safety control measures towards frontline personnel, and previous studies focus on the effectiveness of such controls. Rare research efforts, however, have been devoted to the effectiveness of management control measures towards safety professionals themselves. This study aimed to fill up this knowledge gap by examining whether safety professionals under differing management control configurations differ in their work attitudes, including affective commitment, job satisfaction, career commitment and intention to quit.

Design/methodology/approach

Drawing on a holistic view of control, five forms of management control, i.e. outcome control, process control, capability control, professional control and reinforcement, were investigated. A cross-sectional questionnaire survey targeting at construction safety professionals was conducted. The latent profile analysis approach was employed to identify how the five forms of management control are configured, i.e. identifying the distinctive patterns of control profiles. The Bolck–Croon–Hagenaars method was then used to examine whether safety professionals' work attitudes were different across the identified control profiles.

Findings

Seven distinct control profiles were extracted from the sample of 475 construction safety professionals. The overall test of outcome means showed that mean levels of affective commitment, job satisfaction and intentions to quit were significantly different across the seven profiles. The largest that was also the most desirable subgroup was the high control profile (n = 161, 33.9%). The least desirable subgroups included the low control profile (n = 75, 15.8%) and the low capability and professional control profile (n = 12, 2.5%). Pairwise comparison suggested that capability, professional and process controls were more effective than outcome control and reinforcement.

Originality/value

In theory, this study contributes to the burgeoning literature on how to improve the effectiveness of control measures targeted at safety professionals. The results suggested that effective management controls involve a fine combination of formal, informal, process and output controls. In practice, this study uncovers the ways in which managers leverage the efforts of safety professionals in achieving safety goals. Particularly, it informs managers that the control configurations, instead of isolated controls, should be executed to motivate safety professionals.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

Keywords

1 – 10 of over 11000