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As calls have been made to characterize and theorise performance measurement systems (PMS) and as these systems are highly contextualised because of their mission-critical nature, the purpose of this paper is to generate empirically-valid and useful findings with regard to their characterisation as information technology artefacts through an approach founded upon the user’s perspective.

Using both qualitative and quantitative data collection approaches, the authors conducted a field study through extensive interviews in situ with the owner-managers of 16 small- and medium-sized enterprises (SMEs).

The PMS are characterised, from their users’ point of view, in terms of their functional attributes as information systems dedicated to the management of organisational performance, that is, as being either operational, functional, managerial or organisational systems.

Having modelled the PMS artefact in terms of its artefactual dimensions and features, the authors have empirically validated a characterisation approach that allows researchers to circumscribe this artefact within its specific usage context and to identify its salient attributes as study variables.

The research findings provide an empirical basis for the design and evaluation of PMS that is coherent with the specific context of their use in SMEs.

This study validates a novel and demonstrably useful artefactual perspective to characterize and theorise PMS as objects of empirical research.

This paper aims to clarify the notions that underlie performance measurement systems (PMS) and to propose an information systems (IS)‐based characterisation and definition of PMS, that is, as a performance management information system (PMIS).

Research on PMS can be enhanced by a clear, precise and uniform characterisation of this research object in IS terms A classification scheme is developed and the contribution areas of an IS perspective to PMS research are presented and exemplified.

The knowledge developed in IS research in the form of IS theories, models and methods can be applied in research on PMS, particularly in empirical studies that analyse the individual and organisational behaviours associated with the PMS phenomenon.

The conceptualisation and definition of PMS, as found in the literature, have not truly reflected their basic nature and characterisation as IS.

The research benefits of an IS‐based approach are illustrated through a PMS usage model founded on IS theory. In so doing, a contribution is made to the PMS research field by reinforcing its theoretical and empirical foundations.

This study proposes a novel and demonstrably useful IS‐based perspective, including an improved conceptualization and definition of PMS.

The purpose of this study is to reflect upon the feasibility of agile methodologies, Scrum in particular, to supplement the procedural design and implementation of performance measurement systems (PMS).

The study is an interventionist case study that applied agile methodologies in the PMS development. Researchers actively participated in the PMS development, e.g. researchers designed some of the performance measurement prototypes in order to facilitate the agile development.

The study outlines an agile approach suitable for PMS development. The paper answers the topical needs for adaptability and agility in management accounting, by applying agile methodologies into PMS development. PMS development does not take place only as a project or process that systematically progresses from the measure selection to measure implementation. Instead, as the requirements for the PMS change during the development project, management may reject some measures and new measures emerge as the understanding about changing situations increase. Agile methodologies are a methodological way to respond to the inevitable change and to enhance management accounting adaptability.

This study contributes to the PMS literature by proposing that agile development methodologies can advance organizational features that increase management accounting adaptability. As a result, the study proposes a new approach for PMS development to supplement existing ones. Agile methodologies are especially suitable for extending the PMS in new, yet relatively immature areas of performance measurement. The new approach applies Scrum principles in PMS development. By drawing from the theories of performance measurement (system) development and enabling PMS, the paper furthers academic understanding about agile development of accounting information systems.

Companies can use the proposed approach in PMS development, particularly after the initial system implementation in redesigning the system. The approach may increase the PMS impact in organizations and prevent PMS implementation failures.

The paper identifies the potential of using agile methodologies to enhance PMS adaptability and provides preliminary evidence of the potential of such approach in supplementing processual PMS development frameworks.

The purpose of this paper is to investigate the role of non-profit service motivation (NPSM) as a cognitive dimension in the enhancement of managerial accountability of Korean NGO employees. Hypotheses and a research model were designed to determine the antecedent and consequence factors of NPSM from the perspective of the self-determinants theory, social learning theory, and social exchange theory.

This study relies on quantitative data obtained from Korean NGO survey questionnaires. The sample consists of 400 employees working for NGOs. The performance evaluations were conducted within a one-year period.

Results of the study demonstrate that training and development are the keys to leading employees’ value congruence and motivation. The authors also confirmed that person-organizational (P-O) fit is directly associated with NPSM. Finally, intrinsically motivated NGO employees would boost the level of managerial accountability among the Korean NGO employees through organization and socialization.

Through applying Perry’s original public service motivation (PSM) scale including rational, normative, and affective values, the exploratory factor analysis and confirmatory factor analysis results confirmed that the constructs of NPSM were valid and reliable in the Korean NGOs. Additionally, it might also explain the locus of causality of self-determination theory, and how it changes people’s motivation. Finally, the authors confirmed that organizational systems are notable in terms of increasing P-O fit, strengthening intrinsic motivation, and increasing organizational consequences.

This study confirms that human resource development (HRD) practices and performance management system (PMS) act as very effective managerial tools for nurturing positive and constructive social exchange relationships between organizational constituents, and for developing human resources in the NGOs. This is evident in cases of individuals being given extensive participation rights when it comes to decision making (Leana et al., 1992; Mayer and Schoorman, 1998). The benefit of this reality is twofold: it strengthens individuals’ perceptions of self, fostering intrinsic motivation, and it also acts as a buffer of sorts between individuals and external pressures, weakening extrinsic motivation.

There exists a notion that well-made organizational systems and policies should be regarded as more important because certain informal or relational social interactions and communications (e.g. HRD programs) or PMS policies (e.g. service monitoring systems, finance monitoring systems, and HR and organizational monitoring systems) prevail in the cultural characteristics of NGOs. Based on this notion, allowing P-O fit, intrinsic motives, and accountable behaviors to function as invisible but very persuasive norms, rules, and informal regulations for leaders and subordinates will help make NGOs successful.

Given that most Korean non-profit organizations are very small and lack formal HR departments or functions, it is possible that this lack of formality has been somewhat responsible for the shortage of research on the outstanding aspects and issues surrounding non-profit HR management and the motivation of non-profit employees. However, as the non-profit sector has become more professionalized and specialized in terms of training, development, and identity, the need to understand HR issues and employee motivation is vital to improve both employee management and organizational strategies. The aim of this research is to further the understanding of what makes the non-profit workforce distinct. The authors believe that the similarities in terms of motivation for public and non-profit employees allowed us to use a modified version of Perry’s (1996) scale in the study to examine NPSM. However, drawing on these various and diverse perspectives on PSM and NPSM, especially in the Korean context, the authors define NPSM as “intrinsically and voluntarily driven attitudes and dispositions that lead to more service delivery, fundraising, and volunteering activities in the non-profit agencies.”

Lean-inspired approaches and performance management systems are being implemented in public healthcare organisations internationally. However, the literature is inconclusive regarding the benefits of these management tools and there is a lack of knowledge regarding processes for large-scale implementation of these tools. This article aims to describe the implementation process and to better understand how this process influences the mandated performance management system.

This research is based on a comparative case study of three healthcare organisations in Canada. Data consist documents, non-participant observation and semi-structured interviews with key actors (n = 30). Analysis is based on a sociotechnical approach to management tools that considers organisational context, and the tool's technical substrate, theory of action and managerial philosophy.

Results show that despite a standardised national mandate, the tool as implemented varied between organisations in terms of technical substrate and managerial philosophy. These variations are explained by the flexibility of the technical substrate, the lack of clarity of the managerial philosophy, and some contextual elements. Successful implementation may rest upon high hybridization of the tool on these different dimensions. A precise and prescribed technical substrate is not sufficient to guarantee implementation of a managerial philosophy.

Mandated implementation of management tools may be more successful if it is explicit on the managerial philosophy, the technical substrate and the link between the two, and if it provides some leeway to adapt both to the organisational context.

This is one of the few studies to describe and analyse the process involved in mandated large-scale implementation of performance management systems in public healthcare organisations.

This paper aims to focus on the use of qualitative research methods to gain a better understanding of the performance management system (PMS) of one of the largest retailers in North America. The motivation for the research was to assess whether the PMS at one of the world’s largest retail companies was congruent with the most recent thinking and research in the management accounting literature.

Using open-ended interviews, the paper seeks to develop relevant hypotheses emerging from the dimensions of the Strauss and Corbin’s qualitative research methodology (1998). A qualitative methodology was used because it provides a structured approach and analytical techniques that can build upon existing theory and literature.

The qualitative evidence collected during the course of the research indicates that financial measures were predominantly used by the company in its PMS, and that this reliance on financial measures may be an artifact of the industry in which the company operates. The retail industry is highly competitive, and it is very sensitive to changes in customer tastes and behavior, as well as shareholder and financial market pressures. In addition to financial measures, it was found that operational management developed certain non-financial performance measures and that this development may have been a response by operational managers to wider stakeholder pressures and external influences. However, these performance measures appear to be not fully integrated in the PMS and are therefore de-coupled and relatively unimportant in, or entirely absent from, top-level decision-making.

The conclusions of the paper provide support for the concepts of isomorphism and de-coupling as found in the literature of new institutional theory.

The case study approach has enabled to explore and gain further understanding of management accounting practices, particularly performance measurement and management, in their natural setting. Strauss and Corbin’s (1998) grounded theory methodology was adopted because it provides a structured set of analytical steps and systematic analytical techniques for handling and interpreting data and theory building.

For many developing country citizens, traditional herbal medicines offer affordable alternatives to expensive orthodox options. Consumers learn about them from different sources including the packaging, which by regulatory demands must provide certain information. In countries such as Ghana, many herbal medicine brands combine packaging information with radio presenter mentions (PMs) as the primary modes of advertising. The purpose of this study is to compare radio PMs of herbal medicines to their packaging information to see how consistent they are in providing credible information to consumers.

The study uses comparative qualitative content analysis to compare information about disease indications, directions for use and warnings/cautions as provided on the packaging and in PMs to gauge the extent of their congruence.

Findings show that there are substantial cross-channel message differences. These differences range from under-representation to sometimes, blatant misinformation, suggesting the possibility that audiences will have difficulty relying on them for decisions.

This study only addressed issues with the manifest content of herbal drugs’ packaging and PMs. It does not include any interviews with consumers to gauge the extent of their consciousness of the lapses identified, and how they are affected by such. In addition, the study sample is context-specific. Ghana presents an interesting setting for the study but it is none-the-less only one country, denying us the power to generalize the findings.

The study points to a need to pay closer attention to message salience and consistency where multiple channels are used in promoting herbal medicinal products. Due to their historically traditional context of consumption in many developing countries, regulatory frameworks on herbal medicine markets are often lax. This study calls attention to a need for better policing on how herbal medicinal products promote themselves, particularly where they use multiple media channels that introduce variations into their messages.

The study calls attention to the credibility of cross-channel messages in supporting consumers of medicinal products. Secondly, because of the predominance of the normative view in medical advertising, channels such as PMs that accommodate message variation and improvisation have eluded critical analysis. By its focus on the presenter mention advertising format, the study also draws attention of health communication scholars to begin to include emerging modes of medical advertising in their analysis.

This work investigates the influence of the organizational life cycle (OLC) on the performance management system (PMS) design and the performance of projects in Brazilian industries of software development.

The study employed descriptive statistics and structural equations modeling on the data and information obtained from 115 Brazilian industries of software development with maturity in project management. Data collection was carried out through a survey applied to managers of the organizations mapped and certified by management maturity models Brazilian software process improvement (MPS-BR) or capability maturity model integration (CMMI).

Results revealed that OLC influences the PMS design dimensions (scope, aggregation and opportunity) and project performance. Regarding effects observed on the performance of projects, only the scope dimension's influence was validated by the analyses, and the other dimensions were not significant considering the investigated sample.

The paper shows evidence of how OLC can influence PMS design and project performance. The analyses can help managers to improve their actions in the PMS design, increasing confidence and generating more robust and sustainable results in the business model.

The purpose of this paper is to verify how distributed cognition enhances collaborative problem-solving in the context of projects.

Using qualitative research and in-depth interviews, a sample of 32 project managers with experience in traditional and agile methods acting in Brazil and internationally participated in the research process. The analysis process, utilising coding techniques, involved stages: open, axial, coding and selective coding. These stages encompassed the evaluation of categories based on a hierarchy, in order to determine an appropriate level of abstraction that properly explains theoretical findings.

The results indicate that distributed team cognition is significant for collaborative problem-solving. The data from the interviews allowed the proposal of a model of cognition, and the identification of the elements that support it.

Understand how aspects of distributed team cognition can impact the behaviours of the project professional and contribute to problem-solving in the project environment.

The elements observed affects the collaborative problem-solving by presenting a model of distributed cognition, which is composed by directed communication, collective interaction, trust building and collaborative behaviour.

The purpose of this paper is to highlight how the variety of the actors involved in a performance measurement system (PMS) innovation are spread out in time and space. Healthcare contests are examined, where such an innovation is influenced by present and past systems and practices (spread out in time), and by managerial and health-professional actors (spread out in space).

Drawing on Callon’s actor network theory, the authors describe PMS innovations as processes of translation, and distinguish between incremental and radical innovations. The theoretical arguments are used to explain the evidence drawn from a longitudinal case study carried out in an Italian public teaching hospital, referring to the period from 1998 up to 2003.

The conceptual framework shows how the translation moments lead to a recognition of the different actants involved in a PMS innovation, how their interests are interrelated and mobilized. Moreover, it shows how the interaction among the actants involved in the process is related to the type of PMS innovation, i.e. radical vs incremental. The case evidence offers detailed insights into the phenomenon, testing the explanatory power of the framework, and highlights how the failure of one of the translation moments can compromise the success of a PMS innovation.

This study differs from the extant accounting literature on PMS innovations as it highlights how the introduction of a new PMS can be affected by some elements of the previous systems “package,” which are relevant for the mobilization of the actants through the new project.