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Article
Publication date: 1 July 2006

Siu Mee Cheng and Leslee J. Thompson

A performance management system has been implemented by Cancer Care Ontario (CCO). This system allows for the monitoring and management of 11 integrated cancer programs…

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Abstract

Purpose

A performance management system has been implemented by Cancer Care Ontario (CCO). This system allows for the monitoring and management of 11 integrated cancer programs (ICPs) across the Province of Ontario. The system comprises of four elements: reporting frequency, reporting requirements, review meetings and accountability and continuous improvement activities. CCO and the ICPs have recently completed quarterly performance review exercises for the last two quarters of the fiscal year 2004‐2005. The purpose of this paper is to address some of the key lessons learned.

Design/methodology/approach

The paper provides an outline of the CCO performance management system.

Findings

These lessons included: data must be valid and reliable; performance management requires commitments from both parties in the performance review exercises; streamlining performance reporting is beneficial; technology infrastructure which allows for cohesive management of data is vital for a sustainable performance management system; performance indicators need to stand up to scrutiny by both parties; and providing comparative data across the province is valuable. Critical success factors which would help to ensure a successful performance management system include: corporate engagement from various parts of an organization in the review exercises; desire to focus on performance improvement and avoidance of blaming; and strong data management systems.

Practical implications

The performance management system is a practical and sustainable system that allows for performance improvement of cancer care services. It can be a vital tool to enhance accountability within the health care system.

Originality/value

The paper demonstrates that the performance management system supports accountability in the cancer care system for Ontario, and reflects the principles of the provincial governments commitment to continuous improvement of healthcare.

Details

Journal of Health Organization and Management, vol. 20 no. 4
Type: Research Article
ISSN: 1477-7266

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Article
Publication date: 13 November 2009

Francesco Sole

This paper seeks to analyse the characteristics of performance measurement and management systems in public organizations and to highlight the main factors driving

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3520

Abstract

Purpose

This paper seeks to analyse the characteristics of performance measurement and management systems in public organizations and to highlight the main factors driving performance in this sector.

Design/methodology/approach

A literature review is carried out in order to outline the main issues related to the adoption and implementation of performance measurement and management systems in public organizations.

Findings

The paper provides better information on the performance measurement and management systems in public organizations, by analyzing the performance dimensions, the use of performance measures and the factors influencing the implementation of the performance management process.

Research limitations/implications

The paper presents a model for driving the implementation of a performance measurement system within public organizations and identifies the main factors influencing this process. The paper is conceptual in its nature and will be further developed through an empirical research investigating the role played by the identified factors.

Originality/value

The paper identifies the factors driving the performance management process in public organizations.

Details

Measuring Business Excellence, vol. 13 no. 4
Type: Research Article
ISSN: 1368-3047

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Article
Publication date: 6 July 2012

Chandan Kumar Sahoo and Sambedna Jena

The purpose of this paper is to illustrate the various performance management systems utilized by the manufacturing units.

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4932

Abstract

Purpose

The purpose of this paper is to illustrate the various performance management systems utilized by the manufacturing units.

Design/methodology/approach

The paper reviews the performance management literature to extract the factors that would help to explain the effect of performance management system on manufacturing units.

Findings

This research revealed important issues and practices of performance management in manufacturing sectors.

Originality/value

The paper improves understanding of the different approaches utilized to manage and measure performance management system in the manufacturing sector.

Details

Industrial and Commercial Training, vol. 44 no. 5
Type: Research Article
ISSN: 0019-7858

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Article
Publication date: 2 August 2021

Amr Mohamed Said Abdel-Halim and Mirghani N. Ahmed

This paper aims to evaluate the usefulness of two conceptual frameworks: levers of control (LOC) (Simons, 1995) and performance management systems (PMSs) (Ferreira and…

Abstract

Purpose

This paper aims to evaluate the usefulness of two conceptual frameworks: levers of control (LOC) (Simons, 1995) and performance management systems (PMSs) (Ferreira and Otley, 2009) for studying PM practices using a case study.

Design/methodology/approach

A case study method is used whereby data are collected through semi-structured interviews, examination of the group’s annual reports and internal documents.

Findings

A key finding of this study is the use of a PMS at the case company which is formally structured and with objectives, mechanisms and processes designed beyond a mere “performance measurement system.” While the case analysis indicates that most of the key components of the two frameworks are featured in the company’s PMS design, the uses of Simons’ (1995) LOC, however, are not consistent with the notion of “balance” as advocated by the model.

Research limitations/implications

The evidence presented in this study is based on one large manufacturing company, and hence the findings cannot be generalized.

Practical implications

The findings of this study can be used in enriching the design of current proposed theoretical frameworks and also in encouraging management accounting researchers to continue the efforts of studying performance management (PM) practices.

Originality/value

A deeper understanding of PM practices using holistic frameworks has yet to receive more contested efforts from management accounting researchers. This paper attempts to contribute to this endeavor and fill in the gap in this area of research.

Details

Journal of Accounting & Organizational Change, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1832-5912

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Article
Publication date: 9 July 2021

Rudy M. Harahap

This study aims to comprehensively examine the integration of organisational- and individual-level performance management systems (PMSs) in the context of public sector…

Abstract

Purpose

This study aims to comprehensively examine the integration of organisational- and individual-level performance management systems (PMSs) in the context of public sector organisations (PSOs) of developing countries (DCs), by investigating the elements of PMSs in the studied organisation.

Design/methodology/approach

A case study in a large PSO of a developing country was conducted. The design of the study and the data analysis drew on Ferreira and Otley’s PMSs framework. Data were captured from electronic and printed document archives, online written interviews with participants and face-to-face interviews. The data then were triangulated and analysed thematically.

Findings

The study reveals a recursive relationship between culture and PMSs, and identifies conflicting regulatory requirements and a lack of information technology capacity led to the development of dual, loosely coupled PMSs in the studied organisation.

Research limitations/implications

The findings may not be generalisable beyond a large, PSO in a developing country; the study did not consider the linkages between the integration of organisational- and individual-level PMSs and other PMSs; the study looked at only two notions of culture; and the study asked participants to recall past events, so was retrospective in its design.

Practical implications

The findings illustrate the need for public sector managers and key policymakers to use both formal and informal control systems, together with technical and social integration mechanisms, as well as management accounting (MA) and human resources management (HRM) control approaches, when attempting to integrate organisational- and individual-level PMSs in the PSOs of DCs.

Social implications

Future studies may usefully investigate the integration of organisational- and individual-level PMSs in different contexts, consider culture and contextual factors when investigating the integration of organisational- and individual-level PMSs in different contexts, examine whether national culture also substantially impacts PMSs in other countries and attempt to inform the MA literature by drawing on HRM theory and research on individual-level PMSs. Such studies may help to address the gap between PMS theory and practice and better allow MA researchers to contribute to practice.

Originality/value

The study contributes to management control systems (MCSs) and PMSs literature by extending our understandings in the relationship between accounting and non-accounting controls, the contextual factors that affect PMSs and highlighting the importance of considering cultural context when integrating PMSs in the PSOs of DCs.

Details

Qualitative Research in Accounting & Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1176-6093

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Article
Publication date: 8 June 2021

Yu Chen, Shengbin Hao and A. Li

The critical issue in financial management is investigating the role of government in an organization's economy. Governmental facilities, loans and long-term financial…

Abstract

Purpose

The critical issue in financial management is investigating the role of government in an organization's economy. Governmental facilities, loans and long-term financial plans may affect the performance of financial management systems. Financial management systems may be affected by various other factors, such as organizational, technological and governmental factors. Studying and investigating the influence of organizational, technological and governmental factors on financial management systems' performance is the primary goal of this paper.

Design/methodology/approach

Financial management has always been affected by the increasing role of technology. Also, the use of financial software, the entry of computer-based computing and math planning are examples of technology entry to financial management that has led to changes in recent years. Data were collected from the insurance offices through a questionnaire. Distributed questionnaires were conducted on a Likert scale. The causal model has been appraised by the structural equation modeling (SEM) method that has been utilized to assess the validity and reliability of the model. The software has been used to evaluate the questionnaire, and the hypotheses of the research are evaluated using SPSS 22 and SMART-PLS software.

Findings

The results showed that organizational, technological and governmental factors directly affect financial management systems' performance. For this reason, the role of organizational, technological and governmental factors on the success of financial management systems in insurance companies must be considered for decision-making in the future.

Research limitations/implications

This study includes some restrictions required to be examined in assessing the outcomes. First, sample research was selected from the managers of the insurance offices in Harbin, China. So, the sample size is not big, and the generalization of the results is limited. Second, the current research might have ignored other variables, which affect the performance of financial management systems. Future researchers intend to investigate the impact of investments and projects on financial management systems' performance as a proposal. Nevertheless, the subsequent investigation can assess vital factors like investments and plans on financial management systems' performance.

Practical implications

The research also includes insurance companies and all departments and individuals associated with financial management systems somehow.

Originality/value

In the current article, the performance of financial management systems is highlighted, and the method to resolve the issue has been utilized as an experimental example. This article's introduced model supplies a comprehensive framework to investigate the impact of organizational, technological and governmental factors on financial management systems' performance.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

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Book part
Publication date: 28 June 2016

Irina Paladi and Pierre Fenies

The purpose of this chapter is to provide a comprehensive review of empirical research on performance management (PM) in former communist Central and Eastern European…

Abstract

Purpose

The purpose of this chapter is to provide a comprehensive review of empirical research on performance management (PM) in former communist Central and Eastern European (CEE) countries, to evaluate the state of knowledge in this area and suggest possible directions for future research.

Methodology/approach

An examination of the literature was undertaken to review the empirical studies treating on PM in ex-communist countries from CEE. A total of 96 journal articles, PhD thesis, and conference papers were identified, categorized, and analyzed according to research questions, methodology, and theoretical framework. Contributions are classified by countries, according to progress in transition process (post-transition/transition countries) and membership in the Soviet Union (Soviet/non-Soviet countries). The review examines publications in four languages (English, French, Romanian, and Russian).

Findings

The literature review identified various stages of development of PM research and practice in the different groups of CEE countries.

In post-transition CEE countries, PM research follows the trends settled up in the developed countries (quantitative studies examining the extent of usage of different PM tools, influence of contingent factors, relationship PM-strategy, and impact on company’s performance). Also, the findings illustrate the modernization of PM practices: increasing importance of nonfinancial indicators and integrated performance management systems (PMS), although financial indicators are prevailing.

On the contrary, in transition countries PM research and practices are at an early stage, the reviewed literature highlights some specific issues related to transition context: the dynamic aspect of PM, change management, importance of informal systems, cultural aspects, and business traditions.

Research limitations

Because of the large number of CEE countries and the diversity of their national languages, many studies conducted in native languages have not been addressed in this literature review, which is essentially based on publications in English and French. Only for three CEE countries (Russia, Romania, and Moldova) publications in national language were considered.

Practical implications

This literature review may be useful for practitioners, providing insights on the extent of diffusion and usage of different PM tools and identifying difficulties and pitfalls to avoid in their implementation.

Originality/value

The chapter represents one of the first contributions to the knowledge about PM research and practice in former communist CEE countries. The adopted framework for reviewing and classifying the literature allows identifying the differences in PM research and practices between post-transition/transition and Soviet/non-Soviet countries.

Details

Performance Measurement and Management Control: Contemporary Issues
Type: Book
ISBN: 978-1-78560-915-2

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Book part
Publication date: 20 July 2017

Lars U. Johnson, Cody J. Bok, Tiffany Bisbey and L. A. Witt

Decision-making in human resources management is done at both the micro and macro level of organizations. Unfortunately, the decisions at each level are often executed…

Abstract

Decision-making in human resources management is done at both the micro and macro level of organizations. Unfortunately, the decisions at each level are often executed without consideration of the other, and current theory reflects this issue. In response to a call for integration of micro- and macro-level processes by Huselid and Becker (2011), we review the extant literature on strategic human resources and high-performance work systems to provide recommendations for both research and practice. We aimed to contribute to the literature by proposing the incorporation of the situation awareness literature into the high-performance work systems framework to encourage the alignment of human resources efforts. In addition, we provide practical recommendations for integrating situation awareness and strategic decision-making. We discuss a process for the employment of situation awareness in organizations that might not only streamline human resources management but also result in more effective decisions. Additional considerations include implications for teams, boundary conditions (e.g., individual differences), and measurement.

Details

Research in Personnel and Human Resources Management
Type: Book
ISBN: 978-1-78714-709-6

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Book part
Publication date: 8 October 2018

Karen Boll

This chapter focuses on the use of outcome-based performance management systems within public administration. It reports two qualitative case studies from respectively the…

Abstract

This chapter focuses on the use of outcome-based performance management systems within public administration. It reports two qualitative case studies from respectively the Danish Tax and Customs Administration and the Swedish Tax Agency. Both of these administrations use outcome-based performance management systems to steer subsets of their administrative work. The chapter shows that the systems respond to broader demands for accounting for outcomes, yet, the systems also operate in very different ways. The Danish case shows a quantitative system which measures on a daily basis, the Swedish case shows a qualitative system which measures on a four to five-year basis. What is striking about both cases is that they balance meeting the demands for accounting for diffuse outcomes, with developing measurements that ‘fit’ local contingent concerns. While much of the current research on performance management systems in public administration is critical and stresses the downsides of such systems, this chapter shows that these systems should not always be assumed to be connected to gaming, strategic behaviour and/or reductionism. Instead, the performance management systems can be seen as attempts to reconcile and make ends meet in ‘post-bureaucratic’ organisations that are increasingly expected to account for rather diffuse and abstract outcomes and expected at the same time to steer and prioritise daily administrative work.

Details

Bureaucracy and Society in Transition
Type: Book
ISBN: 978-1-78743-283-3

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Book part
Publication date: 8 April 2005

Petri Suomala

The essential investments in new product development (NPD) made by industrial companies entail effective management of NPD activities. In this context, performance

Abstract

The essential investments in new product development (NPD) made by industrial companies entail effective management of NPD activities. In this context, performance measurement is one of the means that can be employed in the pursuit of effectiveness.

Details

Managing Product Innovation
Type: Book
ISBN: 978-1-84950-311-2

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