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This study aims to examine the combined effect of the interactive and diagnostic management accounting system (MAS) use and organizational culture on performance. Using the contingency perspective, this study suggests that the performance is enhanced by the interaction of organizational culture and the simultaneous use of both types of MAS.

Data were collected through a questionnaire, and responses from 147 senior managers provide support for the research model and demonstrate that each type of organizational culture requires different combinations of both types of MAS uses to enhance performance.

The results of the study indicate that although both uses of MAS are required, highest performance for flexibility value firms is achieved when high interactive and low diagnostic MAS use is employed. On the other hand, for control value firms, this study indicates that using both high diagnostic and interactive MAS creates a positive effect on performance.

As in the case of most survey empirical studies, this study is static and may not capture the changes in organizational culture over time. To prevent this bias, longitudinal follow up studies would be required. Second, the self‐report data may be affected by common method bias.

The present study indicates that managers should be aware of the dominant values of their organization cultures before deciding to use MAS in a specific way, and thus contributing to the effectiveness of organizations when both interactive and diagnostic are employed simultaneously.

The results of the present study increase extant knowledge and understanding on the knowledge of the relationships between organizational culture and the use of MAS and how they influence performance. This is important because there are few empirical studies that have examined organizational culture using the competing values framework.

Asserts and explores the claim that further headway in substantive wide‐scale learning organization development is seriously jeopardised unless individual organizations objectively measure their progress. In part 1 a new evaluative standpoint grounded in “New Science” is suggested, and foundations for two non‐traditional discriminant approaches based on this standpoint are discussed. The potential to link such assessments to business performance is evaluated. In part 2, applications of these two approaches in organizational settings are reviewed.

The performance management process is seen as a closed loop control system which deploys policy and strategy, and obtains feedback from various levels in order to manage the performance of the business. The performance measurement system is the information system which is at the heart of the performance management process and it is of critical importance to the effective and efficient functioning of the performance management system. Research identifies two critical elements with respect to the content and structure of the performance measurement system. These are: integrity and deployment. The viable systems model (VSM) provides a framework for assessing the integrity of the performance measurement system. The reference model developed for integrated performance measurement systems provides a framework against which performance measurement systems can be designed and audited.

Academic and practitioner attention to the constructs of authentic leadership and work engagement and their implications for organizations has grown dramatically over the past decade. Consideration of the implications of these constructs for high-performance human resource practices (HPHRP) is limited, however. In this monograph, we present a conceptual model that integrates authentic leadership/followership theory with theory and research on HPHRP. Then, we apply this model to systematically consider the implications of skill-enhancing, motivation-enhancing, and opportunity-enhancing HR practices in combination with authentic leadership for authentic followership, follower work engagement, and follower performance. We contend that authentic leadership, through various influences processes, promotes HPHRP, and vice versa, to help foster enhanced work engagement. By cultivating greater work engagement, individuals are motivated to bring their best, most authentic selves to the workplace and are more likely to achieve higher levels of both well-being and performance.

Purpose: The purpose of this study is to analyze the changes organizations can adopt to move beyond budgeting. We show how these changes can be understood as modes of adaptive performance management that explains the ways in which organizations move beyond budgeting to become more adaptive. The proposed modes are then used to derive propositions for future research.

Methodology/approach: We follow a conceptual approach through an analysis of the beyond budgeting principles using the management and systems literatures on radical decentralization. We theorize how organizations can enhance their adaptability to environmental uncertainty through changes to their management structure and control processes.

Findings: We show that organizations can move beyond budgeting by decentralizing within or beyond their management structure and modifying or removing their budget-based control processes. We propose that beyond budgeting can be conceptualized as four modes of adaptive performance management: better budgeting, advanced budgeting, restricted budgeting, and nonbudgeting.

Research limitations/implications: The four modes of adaptive performance management can be used in future research to consider how changes to management structures and budget-based control processes can enhance the organizational adaptability needed to manage environmental uncertainty.

Practical implications: We show that while the nonbudgeting mode may be most suited to organizations facing high levels of environmental uncertainty, organizations facing low–to-moderate levels of environmental uncertainty can achieve sufficient levels of adaptability with less extensive changes to management structure and budget-based control processes.

Originality/value: The four modes of adaptive performance management reflect different approaches for dealing with environmental uncertainty. Positioning nonbudgeting as one mode and identifying alternate modes of adaptive performance management provides a basis for comparing and understanding the changes organizations make to move beyond budgeting.

An overview despite more than thirty years of intermittent fanfares proclaiming the onset of the postindustrial society, our manufacturing industries are still the basic driving force of our economy. Their growth has been one of the dominant sources of our rising standards of living as well as of our nation's expanding influence in international affairs since the beginning of this century. Both of these achievements would be seriously undermined by a failure to maintain the competitive strength of this critical sector of our economy through continued vigorous development. Therefore, confronting the threats to these industries from abroad and establishing the means of dealing with them effectively must become a national priority.

The desire for firms to gain competitive advantage and improve performance has resulted in the adoption of several practices. Green supply chain practices (GSCPs), just in time (JIT) and total quality management (TQM) are some of the practices adopted by firms to improve operational performance (OP) and business performance (BP). This study examines the direct influence of GSCPs, JIT and TQM on operational performance and BP. The study further analyzes the synergy of GSCPs, JIT and TQM on OP and BP.

This study employs the quantitative approach of research by using questionnaire to gather data from manufacturing managers and supply chain managers of 140 manufacturing firms in Ghana. The research uses partial least square structural equation modeling (PLS–SEM) to analyze the survey data.

The results of the analysis show that GSCPs, TQM and JIT positively influence both OP and BP. The findings reveal that GSCPs combine with JIT and TQM to improve OP and BP significantly. However, the synergy between green supply chain and TQM creates more value for both OP and BP than the synergy between GSCPs and JIT.

The study proposes a research model that examines both the individual and combined influence of GSCPs, TQM and JIT on both OP and BP from the developing country perspective. The study models GSCPs as an antecedent of JIT and TQM, which has not been explored.

Purpose – To critically examine various ethical decision making models and use them to arrive at five hypotheses to understand the methods used by small and medium enterprise (SME) owner-managers in Australia when faced with ethical issues or dilemmas.Design/methodology/approach – This analysis involves literature reviews of rational decision making process, alternative methods of decision making and various ethical decision making models including Rest’s four-component model to arrive at the five hypotheses.Findings – The five hypotheses contend that SME owner-managers tend to resolve ethical issues using methods similar to Rest’s four-component model. Some may utilise all four components while others may skip one or more components of the model. Others may engage in intuition and heuristic methods of decision making. Ethical decisions by SME managers may be influenced by factors such as organisational factors, moral exemplars and reflection. The final hypothesis contends that SME managers could consider using the Balanced Scorecard as an instrument to monitor and manage business ethical issues.Research limitations – The literature reviews are not exhaustive but provide sufficient information for the purposes of this chapter.Practical implications – The significance of this study is that the hypotheses can be used to conduct interviews with SME managers and findings from the interviews could be developed into a practical tool for practising managers and a standard or guidelines for managing ethical issues in an SME.Originality/value – This chapter fulfils the need to understand the ethical decision making process and methods used by practicing SME managers in Australia.

Looks at performance appraisal (PA), which has become an important tool in the overseeing of employees in contemporary society. Notes, however, that little work, has focused on its mediation or actual practice, beyond simple descriptions informing its implementation. First examines the changing nature of employee management under PA, before investigating the contemporary usage of PA regarding its emphasis on the issue of managing and controlling the “images” of performance. Illustrates this with research, gathered from a case study in the Midlands. More specifically, focuses on the requirement on individuals to present the right image/self‐presentation as a means of subordination. Highlights, with the use of a hospital case study, some of these issues in relation to the changes taking place in the public service sector, which faces fundamental transformations to its concept of service. Concludes that, whatever the original intentions of PA were, they have seriously failed, and are superseded by the management of the subjectification of performance.

The purpose of this paper is to reveal the pattern between government innovation funding and enterprise value creation. Many factors, including government innovation funding, R&D ability, corporate governance and some company characteristics significantly affected the efficiency of firm value creation.

This paper proposed a novel methodology based on clustering-rough sets to explore the characteristics of enterprise value creation behavior, and map the relationship between government innovation funding and enterprise value creation. The agglomerative hierarchical clustering (AHC) algorithm were used to classify firm performance and get two types of value creation efficiencies and to discretize condition attributes because the rough set theory cannot deal with continuous attributes. This paper utilized the rough sets method to realize data mining and get rules of government innovation funding and enterprise value creation.

R&D ability, proportion of independent directors, remuneration of directors, operating revenue, number of employees, price-earnings ratio, quick ratio, capital intensity and ROA were important to identify firm value creation efficiency when government funded the firms. Firms of high level of government innovation funding, high lagged R&D ratio, high remuneration of directors, low price-earnings ratio, low quick ratio, moderate capital intensity and high ROA were more likely to have high efficiency of value creation.

Since China implemented the innovation-driven development strategy, facilitating enterprise innovation has become an important way to achieve high-quality economic growth. With constantly increasing of Chinese government innovation funding, studying on the effect of government innovation funding on firm’s value creation is significant to improve the efficiency of government resource allocation. It is valuable to reveal the pattern between government innovation funding and enterprise value creation based on the value added theory. The rules obtained could be used to provide decision-making support to improve the efficiency of government innovation funding and prevent waste of government resources effectively.