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Book part
Publication date: 11 November 2014

Mariannunziata Liguori, Mariafrancesca Sicilia and Ileana Steccolini

The study contributes to the literature on public value and performance examining politicians’ and managers’ perspectives by investigating the importance they attach to…

Abstract

Purpose

The study contributes to the literature on public value and performance examining politicians’ and managers’ perspectives by investigating the importance they attach to the different facets of performance information (i.e. budgetary, accrual based- and non-financial information (NFI)).

Design/methodology/approach

We survey politicians and managers in all Italian municipalities of at least 80,000 inhabitants.

Findings

Overall, NFI is more appreciated than financial information (FI). Moreover, budgetary accounting is preferred to accrual accounting. Politicians’ and managers’ preferences are generally aligned.

Research limitations/implications

NFI as a measure of public value is not alternative, but rather complementary, to FI. The latter remains a fundamental element of public sector accounting due to its role in resource allocation and control.

Practical implications

The preference for NFI over FI and of budgetary over accruals accounting suggests that the current predominant emphasis on (accrual-based) financial reporting might be misplaced.

Originality/value

Public value and performance are multi-faceted concepts. They can be captured by different types of information and evaluated according to different criteria, which will also depend on the category of stakeholders or users who assesses public performance. So far, most literature has considered the financial and non-financial facets of performance as virtually separate. Similarly, in the practice, financial management tends to be decoupled from non-financial performance management. However, this research shows that only by considering their joint interactions we can achieve an accurate representation of what public value really is.

Details

Public Value Management, Measurement and Reporting
Type: Book
ISBN: 978-1-78441-011-7

Keywords

Article
Publication date: 4 October 2021

Carolyn Jia’En Lo, Yelena Tsarenko and Dewi Tojib

Corporate scandals involving senior executives plague many businesses. Although customers and noncustomers may be exposed to news of the same scandal, they may appraise…

Abstract

Purpose

Corporate scandals involving senior executives plague many businesses. Although customers and noncustomers may be exposed to news of the same scandal, they may appraise dimensions of the transgression differently, thereby affecting post-scandal patronage intentions. The purpose of this study is to investigate whether and how consumer-firm affiliation affects future patronage intentions by examining nuances in customers’ vs noncustomers’ reactions toward the transgressor’s professional performance and immoral behavior.

Design/methodology/approach

Four between-subjects experimental studies were used to test whether performance-relevant and/or immorality-relevant pathways drive customers’ vs noncustomers’ post-scandal patronage intentions. The results were analyzed using analysis of variance, parallel mediation and serial mediation.

Findings

The results demonstrate that performance judgment, and not immorality judgment, drive the relationship between consumer-firm affiliation and post-scandal patronage intentions (Study 1a), regardless of the order of information presented (Study 1b). Customers form more positive performance judgments because they give more weight to performance-related information (Study 2), demonstrating a sequential effect of consumer-firm affiliation on post-scandal patronage intentions only through the performance-relevant, and not immorality-relevant, pathway (Study 3).

Research limitations/implications

This research contributes to the literature on social distance and moral judgments. Future research should examine other deleterious outcomes such as brand sabotage and negative word-of-mouth, as well as potential moderators including repeated transgressions and prevalence of the infraction in other firms.

Practical implications

This research offers important nuances for understanding how performance and immorality judgments differentially operate and affect post-scandal patronage intentions. The findings highlight the strategic value of communicating the leader’s performance (e.g. professional contributions) as a buffer against potential declining patronage.

Originality/value

Offering new insights into the extant literature and lay beliefs which contend that harsh moral judgment reduces patronage intentions, this research uncovers why and how exposure to the same scandal can result in varying moral judgments that subsequently influence patronage intentions. Importantly, this research shows that the performance-relevant pathway can explain why customers have higher post-scandal patronage intentions compared to noncustomers.

Details

European Journal of Marketing, vol. 55 no. 12
Type: Research Article
ISSN: 0309-0566

Keywords

Article
Publication date: 18 December 2019

Tomi Rajala

Presidents have constitutional powers and are incentivized to use performance information that is essential to economic leadership practices. However, presidents have not…

Abstract

Purpose

Presidents have constitutional powers and are incentivized to use performance information that is essential to economic leadership practices. However, presidents have not previously been studied in this context. The purpose of this paper is to examine how two sitting presidents use numerical performance information in their speeches. A speech is a formal talk given to a large number of individuals at a particular instance.

Design/methodology/approach

Empirical data were obtained from 85 presidential speeches given by the president of Estonia and 35 by the president of Lithuania. The speeches were analyzed using qualitative and quantitative content analysis. Inductive inference, descriptive statistics and statistical tests were used to propose new theoretical ideas for future research.

Findings

Studied presidents used extensively numerical performance information, primarily outcome information. Also, the presidents used performance information differently, even though both presidents operated in a similar political context and had similar individual characteristics. The differences were in part explained by speech length but not speech context. Older age, doctoral degree, and longer administrative and political career were associated with lower use.

Practical implications

The study provides preliminary results on how presidents use performance information and what type of performance information is most useful in presidential speeches that address the nation and conduct economic leadership.

Originality/value

New analytical models are presented that can be used to study the intensity of performance information use in rhetoric. Conceptual definitions of the various levels of intensity in performance information use are also introduced. In general, presidential performance information use adds a new dimension to existing research.

Details

Journal of Accounting in Emerging Economies, vol. 10 no. 3
Type: Research Article
ISSN: 2042-1168

Keywords

Article
Publication date: 4 June 2018

Veronica Allegrini and Fabio Monteduro

The purpose of this paper is to investigate the relationship between the environmental uncertainty faced by public administrations and their likelihood of disclosing…

Abstract

Purpose

The purpose of this paper is to investigate the relationship between the environmental uncertainty faced by public administrations and their likelihood of disclosing performance information, particularly at municipal level.

Design/methodology/approach

The existence of the relationship between environmental uncertainty and performance information disclosure is explored, drawing on organizational information processing theory. The paper describes an empirical quantitative investigation in a sample of 490 Italian municipalities.

Findings

Municipalities facing more uncertainty are more likely to disclose performance information. There is no unique set of factors that can explain the difference in the disclosure activity of Italian municipalities, but this activity appears to be contingent on the level of environmental uncertainty.

Originality/value

The paper explores the under-investigated field of factors influencing the disclosure of performance information by public administrations. It identifies uncertainty as one of the determinants of performance information disclosure. The findings suggest that the use of theories and variables not previously used in this type of study can improve understanding of the phenomenon. The study also suggests that public officials should consider adequate enforcement mechanisms to promote performance information disclosure, especially for organizations with lower incentives to improve information processing capabilities.

Details

International Journal of Public Sector Management, vol. 31 no. 5
Type: Research Article
ISSN: 0951-3558

Keywords

Article
Publication date: 1 August 2000

Zoe Clarke and Siån Lambert

Management information for decision making is an essential tool for library managers. This paper outlines the European Commission Libraries Programme decision support…

458

Abstract

Management information for decision making is an essential tool for library managers. This paper outlines the European Commission Libraries Programme decision support projects that were brought together under the CAMILE concerted action. The three common themes to emerge from the CAMILE projects are then discussed. The themes are: information for decision making, systems for decision support, and the future challenges of measuring impact and developing performance measures for the elec‐tronic library. To conclude, recommendations for future research in the field of decision support in European libraries are considered.

Details

Performance Measurement and Metrics, vol. 1 no. 2
Type: Research Article
ISSN: 1467-8047

Keywords

Article
Publication date: 28 October 2019

Carlos Tam, Ana Loureiro and Tiago Oliveira

While most e-commerce studies focus on the understanding of online customer behaviour, mainly adoption and purchase behaviours. The purpose of this paper is to examine the…

1617

Abstract

Purpose

While most e-commerce studies focus on the understanding of online customer behaviour, mainly adoption and purchase behaviours. The purpose of this paper is to examine the relationship between e-commerce and individual performance. The authors test the role of systems, information and service quality in e-commerce use and user satisfaction. Trust may become an important aspect for a consumer’s decision making, based on this the authors identify the effect of the role of trust on e-commerce use, user satisfaction and its impact on individual performance. This research has theoretical and managerial implications, since the protagonism of e-commerce is increasing in both academia and industry.

Design/methodology/approach

The authors apply a research model that integrates information systems success dimensions and user behaviour in the form of trust. The empirical approach was based on an online survey questionnaire of 437 individuals from Portugal.

Findings

The results reveal that overall quality and overall trust are important to explain use and user satisfaction in the context of e-commerce, which further leads to individual performance. The findings indicate that a higher level of use and user satisfaction increase individual performance.

Originality/value

The authors integrate information systems success dimensions and overall trust to understand the significance of e-commerce individual performance. The authors expect the results to enrich the understanding of the importance of considering both technological and behavioural factors to increase the success of e-commerce.

Details

Internet Research, vol. 30 no. 2
Type: Research Article
ISSN: 1066-2243

Keywords

Article
Publication date: 17 May 2022

Zulqurnain Ali

This paper aims to investigate the influence of the information processing paradigm (information sharing and quality) on firm performance using organizational information

Abstract

Purpose

This paper aims to investigate the influence of the information processing paradigm (information sharing and quality) on firm performance using organizational information processing theory (OIPT) in emerging marketing. This research also pursues to explore the underpinning mediation mechanism of technological innovation in the association between the information processing paradigm and firm performance.

Design/methodology/approach

Using the survey method, this study recruited 331 textile SME entrepreneurs and validated the proposed model and hypotheses in AMOS.

Findings

The outcomes reveal that information sharing, information quality and technological innovation are positively related to firm performance, while technological innovation mediates the association between the information processing paradigm (i.e. information sharing and information quality) and firm performance.

Practical implications

The findings enable the firms to bring technological innovation and realize the best performance by seeking and sharing valuable information across the firm. The managers should ensure a culture of quality information sharing, improve coordination among departments and discourage irrelevant/fake information. Such practices are beneficial for firm decision-makers when formulating business plans and focusing on communication mechanisms that will assist them in attaining higher innovation levels and firm performance.

Originality/value

This paper theoretically and empirically contributes to examining the influence of the information processing paradigm on firm performance, which was ignored in information and performance management literature. Moreover, to the best of the author’s knowledge, this is the first study that investigates the mediation mechanism between the information processing paradigm and firm performance.

Details

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

Keywords

Book part
Publication date: 23 September 2014

Chong M. Lau and Vimala Amirthalingam

Research on how performance measurement systems affect employees’ perceptions of workplace fairness is important. As organizations often rely on their performance

Abstract

Research on how performance measurement systems affect employees’ perceptions of workplace fairness is important. As organizations often rely on their performance measurement systems to communicate information to their employees, it is useful to ascertain if and how the developments of performance measurement systems that are far more comprehensive than traditional financial systems affect employees’ perceptions of informational fairness through the information communicated to employees. Informational fairness refers to employees’ perceptions of workplace fairness that is based on the amount and the truthfulness of information that organizations provide to their employees. Based on a sample of managers from manufacturing organizations, the Partial Least Square results indicate that comprehensive performance measurement systems (comprehensive PMS) have a significant direct effect on job-relevant information. They also indicate that comprehensive PMS have an indirect effect on informational fairness via job-relevant information. In contrast, systems that are based on financial measures have no significant effects on job-relevant information and informational fairness. These results demonstrate how comprehensive PMS (through the communication of a greater amount of job-relevant information) can be used to engender employees’ perceptions of high workplace fairness.

Book part
Publication date: 29 March 2016

Lasse Mertins and Lourdes Ferreira White

This study examines the impact of different Balanced Scorecard (BSC) formats (table, graph without summary measure, graph with a summary measure) on various decision…

Abstract

Purpose

This study examines the impact of different Balanced Scorecard (BSC) formats (table, graph without summary measure, graph with a summary measure) on various decision outcomes: performance ratings, perceived informativeness, and decision efficiency.

Methodology/approach

Using an original case developed by the researchers, a total of 135 individuals participated in the experiment and rated the performance of carwash managers in two different scenarios: one manager excelled financially but failed to meet targets for all other three BSC perspectives and the other manager had the opposite results.

Findings

The evaluators rated managerial performance significantly lower in the graph format compared to a table presentation of the BSC. Performance ratings were significantly higher for the scenario where the manager failed to meet only financial perspective targets but exceeded targets for all other nonfinancial BSC perspectives, contrary to the usual predictions based on the financial measure bias. The evaluators reported that informativeness of the BSC was highest in the table or graph without summary measure formats, and, surprisingly, adding a summary measure to the graph format significantly reduced perceived informativeness compared to the table format. Decision efficiency was better for the graph formats (with or without summary measure) than for the table format.

Originality/value

Ours is the first study to compare tables, graphs with and without a summary measure in the context of managerial performance evaluations and to examine their impact on ratings, informativeness, and efficiency. We developed an original case to test the boundaries of the financial measure bias.

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-78441-652-2

Keywords

Book part
Publication date: 8 September 2017

Hank C. Alewine and Dan N. Stone

The increasing use of complex, nonfinancial environmental performance measures in managerial decisions motivates consideration of contextual influences that potentially…

Abstract

The increasing use of complex, nonfinancial environmental performance measures in managerial decisions motivates consideration of contextual influences that potentially impact managerial judgments in environmental settings. This study extends general evaluability theory (GET: Hsee & Zhang, 2010) to environmental accounting by investigating the combined effects of evaluation mode and incomplete supplemental evaluability information (SEI; e.g., benchmark data) on management decisions. To elaborate, evaluation mode is the display format in which the accounting information system (AIS) provides available information for analysis; e.g., a manager’s or business unit’s performance is assessed either comparatively (i.e., in joint mode) or individually (i.e., in separate mode). GET suggests more decision weight on measures containing SEI in separate mode because that evaluation mode contains less context in which to analyze information. On the other hand, more decision weight should result for measures that do not contain SEI in joint mode because that mode already contains more context for analysis (e.g., comparing multiple performances with each other). To test these predictions, experimental participants (n = 53) evaluated environmental measures for factories with similar environmental performances. To operationalize the information available in many environmental AIS, some, but not all, performance measures contained benchmark data (incomplete SEI); factories were evaluated either jointly or separately. Participants evidenced decision intransitivity; i.e., in separate evaluation mode, factories rated higher when a favorable measure contained SEI, while in joint evaluation mode, factories rated higher when a favorable measure lacked SEI. The results extend previous AIS and management accounting research by investigating contextual influences, and potential systems design elements, in judgments using environmental AIS.

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