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21 – 30 of over 110000The purpose of this paper is to identify the fundamentals of a performance measurement system (PMS) as discussed in the literature for the past 32 years in an attempt to provide a…
Abstract
Purpose
The purpose of this paper is to identify the fundamentals of a performance measurement system (PMS) as discussed in the literature for the past 32 years in an attempt to provide a research agenda (RA) for future research.
Design/methodology/approach
The paper uses a systematic review of the business, public and non-profit sector literature in examining what constitutes the fundamentals of PMS, and how these fundamentals have influenced the use of data (especially on non-financial data), development of measuring methods, measuring attributes and measuring process.
Findings
The paper finds that there are a small number of articles providing that can be considered to have provided substantial discussion of the fundamentals of PMS. While there is no consensus on what constitute the fundamentals of PMS, using content analysis, citation analysis and on the strict criteria of necessary and/or sufficient for the existence of a PMS, this paper managed to characterize the fundamentals into six categories. This paper found that the field of PMS has not change much during the past 30 or more years, and there remains various pragmatic and research gaps that need to be addressed.
Practical implications
The results, outcomes, and analysis of this paper have both practical and academic implications. The gaps and recommendations for future research is consolidated into a RA that provides practitioners to evaluate existing PMS, avoid issues and seek ways to develop a conceptual (theoretical) PMS that is of greater practical significance.
Originality/value
The results of this study contribute toward providing an update of the current state of development and research into PMS; and managed to identify existing practical issues and research gaps of PMS, and provided a RA on which ongoing and future research efforts on this topic can be built upon.
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Loai Ali Zeenalabden Ali Alsaid
This study seeks to explore the powerful role(s) of institutionalised performance measurement systems or metrics in smart city governance in a politically and militarily sensitive…
Abstract
Purpose
This study seeks to explore the powerful role(s) of institutionalised performance measurement systems or metrics in smart city governance in a politically and militarily sensitive developing country.
Design/methodology/approach
This study extends the application and contribution of a multi-level institutional framework to previous management accounting literature on the potential relationship between performance measurement and smart city governance. The value of utilising a multi-level framework is to broaden and deepen theoretical analyses about this relationship to include the effect of political pressure from the military regime at the macro level on the institutionalisation of a performance measurement system at the micro-organisational level. Taking the New Cairo city council smart electricity networks project (Egypt) as an interpretive qualitative single-case study, data collection methods included semi-structured interviews, direct observations and documentary readings.
Findings
Performance measurement systems or metrics, especially in politically and militarily sensitive smart cities, constitutes a process of cascading (macro-micro) institutionalisation that is closely linked to sustainable developments taking place in the wider arena of urban policies. Going a step further, accounting-based performance metrics, arising from political and military pressures towards public-private collaborations, contribute to smart city management and accountability (governance). Institutionalised measurement systems or performance metrics play a powerful accounting role(s) in shaping and reshaping political decisions and military actions in the city council.
Originality/value
Theoretically, this study goes beyond the cascading institutionalisation process by arguing for the powerful role(s) of institutionalised accounting and performance measurement systems in smart city decision-making and governance. Empirically, it enriches previous literature with a case study of a developing Arab Spring country, characterised by an emerging economy, political sensitivity and military engagement, rather than developed and more stable countries that have been thoroughly investigated. It is also among the first politically engaged accounting case studies to highlight public-private collaborations as a recent reform in public sector governance and accountability.
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Sara Haji‐Kazemi and Bjørn Andersen
The purpose of this paper is to present an overview of the concept of early warning signs in projects and explain how a performance measurement system can be utilized as a source…
Abstract
Purpose
The purpose of this paper is to present an overview of the concept of early warning signs in projects and explain how a performance measurement system can be utilized as a source of data for an early warning approach signaling that a project is about to experience problems at some stage in the future.
Design/methodology/approach
Combination of action research and semi‐structured interviews and document analysis supplemented by a post‐mortem analysis after project close‐out.
Findings
Detection of early warning signals in projects can be better enabled through the application of a performance measurement system with properly defined key performance indicators. Utilization of this tool can positively affect the overall success of the project.
Research limitations/implications
The case study involved only one project from the oil and gas industry.
Practical implications
The empirical case study was developed to illustrate the usefulness of exploiting a performance measurement system in a project. A procedure was demonstrated for developing and implementing an early warning system based on performance measurement, and specific performance indicators have been described for other projects to copy.
Originality/value
This paper highlights the gap in the literature concerning the link between early warning and project management and the link between early warning and performance measurement. It offers a new idea on how performance measurement can be used as an effective early warning system and is intended to be primarily of use to project management practitioners and practically‐oriented academics who are interested in developing fresh insights into new approaches for better management of projects.
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Andy Neely, Mike Gregory and Ken Platts
The importance of performance measurement has long been recognizedby academics and practitioners from a variety of functional disciplines.Seeks to bring together this diverse body…
Abstract
The importance of performance measurement has long been recognized by academics and practitioners from a variety of functional disciplines. Seeks to bring together this diverse body of knowledge into a coherent whole. To ensure that the key issues are identified, focuses on the process of performance measurement system design, rather than the detail of specific measures. Following a comprehensive review of the literature, proposes a research agenda.
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Eileen M. Van Aken, Geert Letens, Garry D. Coleman, Jennifer Farris and Dirk Van Goubergen
The purpose of this paper is to describe and illustrate an application of a tool for assessing the maturity and effectiveness of enterprise performance measurement systems.
Abstract
Purpose
The purpose of this paper is to describe and illustrate an application of a tool for assessing the maturity and effectiveness of enterprise performance measurement systems.
Design/methodology/approach
Assessment elements were defined based on the literature, and the scoring approach was designed based on performance excellence frameworks such as Baldrige and EFQM. A research case application in a Belgian public sector organization is used to illustrate how the tool can be used and the types of insights generated.
Findings
The case application indicates that the tool can be used to generate useful and actionable feedback for leadership to increase the maturity of enterprise performance measurement systems. The tool can also be used to longitudinally track progress in performance measurement system effectiveness.
Research limitations/implications
The current paper represents the pilot application of the tool. Future work is needed to further test and refine the tool, refine the assessment process, and collect additional assessment data in other organizations.
Originality/value
This tool provides a more holistic yet detailed assessment of performance measurement systems. It assesses measurement system design quality, as well as implementation/use Specific feedback on process gaps can be used to detect and address problem areas, providing value for practitioners. The tool provides researchers with a standard, structured approach for collecting and codifying detailed observations and artifacts when studying measurement systems.
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The purpose of this study is to investigate the role of existing, local performance measures in the process of developing and implementing an integrated performance measurement…
Abstract
Purpose
The purpose of this study is to investigate the role of existing, local performance measures in the process of developing and implementing an integrated performance measurement system. Performance measurement has received much attention since the 1980s, based on the notion that performance measurement systems should be adapted to modern manufacturing systems. However, relatively few empirical studies have investigated implementation processes of such systems.
Design/methodology/approach
The paper describes a case study of the development of a performance measurement system in a medium‐sized company.
Findings
It was found that the process was strongly guided by the need to identify existing reports and metrics at different levels within the organization, which informed the development and implementation of the new performance measurement system. This is a more significant role than has usually been proposed in the literature – one side of the gap between existing measures and an ideal system that has first been developed following a kind of “greenfield” approach.
Research limitations/implications
Future research could use other longitudinal case studies to obtain more insights into development and implementation processes, and also focus on information systems in these processes.
Originality/value
The value of this paper lies in highlighting the interplay between organizational experiences that are embedded in informal, local performance reports and new performance measurement initiatives that are initiated from a higher management‐level.
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Daniela Argento, Giuseppe Grossi, Aki Jääskeläinen, Stefania Servalli and Petri Suomala
The purpose of this paper is to explore the role of performance measurement systems as technologies of government in the operationalisation of smart city programmes. It answers…
Abstract
Purpose
The purpose of this paper is to explore the role of performance measurement systems as technologies of government in the operationalisation of smart city programmes. It answers the research question: how do the development and use of performance measurement systems support smart cities in the achievement of their goals?
Design/methodology/approach
This paper presents a longitudinal case study that uses an interventionist approach to investigate the possibilities and limitations of the use of performance measurement systems as technologies of government in a smart city. Interpretations are theoretically informed by the Foucauldian governmentality framework (Foucault, 2009) and by public sector performance measurement literature.
Findings
The findings address the benefits and criticalities confronting a smart city that introduces new performance measurement systems as a technology of government. Such technologies become problematic tools when the city network is characterised by a fragmentation of inter-departmental processes, and when forms of resistance emerge due to a lack of process owners, horizontal accountability and cooperation among involved parties.
Research limitations/implications
This paper is based on a case study of a single smart city, and outlines the need for both comparative and multidisciplinary analyses in order to analyse the causes and effects of smart city challenges.
Originality/value
This paper offers a critical understanding of the role of accounting in the smart city. The ineffectiveness of performance measurement systems is related to the multiple roles of such technologies of government, which may lead to a temporary paralysis in the achievement of smart city goals and programmes.
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Marvin Soderberg, Suresh Kalagnanam, Norman T. Sheehan and Ganesh Vaidyanathan
The Balanced Scorecard (BSC) is widely applied as a performance measurement and strategy implementation tool by organizations. Research has revealed that the term “balanced…
Abstract
Purpose
The Balanced Scorecard (BSC) is widely applied as a performance measurement and strategy implementation tool by organizations. Research has revealed that the term “balanced scorecard” may be understood differently by managers both within as well as across organizations implying that the performance measurement systems implemented in organizations may not be similar to the construct envisioned by Kaplan and Norton. Using Kaplan and Norton's Balanced Scorecard construct as a basis, the paper aims to develop and test a five‐level taxonomy to classify firms' performance measurement systems.
Design/methodology/approach
A Balanced Scorecard taxonomy is validated using a large sample of professional accountants working in Canadian organizations.
Findings
The five‐level taxonomy is used to categorize the performance measurement systems of 149 organizations. It is found that 111 organizations' (74.5 percent) performance measurement systems met the criteria to be classified as a Basic Level 1 BSC, while 61 (40.9 percent) organizations have structurally complete Level 3 BSCs, and 36 (24.2 percent) organizations have fully developed Level 5 BSCs. The paper also discusses differences between Level 1 and Level 5 BSC organizations.
Research limitations/implications
While many researchers assume that organizations' performance measurement systems are similar in implementation level and use, the paper demonstrates that organizations are at different levels of BSC implementation and use, a factor that should be taken into consideration when designing empirical studies to test the efficacy of Kaplan and Norton's BSC.
Practical implications
The five‐level BSC taxonomy scheme provides managers working with Kaplan and Norton's BSC with a tool to plan their implementation steps and then benchmark their progress towards implementing a fully developed Level 5 BSC.
Originality/value
In developing and empirically validating a BSC taxonomy, the paper builds on and extends previous research on BSC implementation and its potential implications.
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Aref A. Hervani, Marilyn M. Helms and Joseph Sarkis
To introduce and provide an overview of the various issues related to environmental (green) supply chain management performance measurement.
Abstract
Purpose
To introduce and provide an overview of the various issues related to environmental (green) supply chain management performance measurement.
Design/methodology/approach
The work relies on experiences, case studies and other literature related to performance measurement in environmental supply chains. It seeks to integrate works in supply chain management, environmental management, and performance management into one framework. A systems framework forms the discussion outline with a focus on controls/pressures, inputs, tools, and outputs as major categories for evaluation and review.
Findings
Provides an integrative framework for study, design and evaluation of green supply chain management performance tools. The findings also identify a number of issues that need to still be addressed.
Research limitations/implications
We have only one design of the issues in which numerous categorizations could be provided. There is limited research in this area and new and current models/developments can provide additional insight. Implications of the work is that these gaps exist and that significantly more work needs to be completed in this field.
Practical implications
A very useful source of information for practitioners that seek to implement these systems within and between organizations. Also, the paper provides numerous areas which researchers could complete additional research and develop research agendas.
Originality/value
This paper provides some of the very first insights into development of a green supply chain management performance measurement system. Typically performance measurement systems are internally and business focused, we expand on these issues by considering inter‐organizational and environmental issues within a business context.
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Pall Rikhardsson, Stefan Wendt, Auður Arna Arnardóttir and Throstur Olaf Sigurjónsson
This paper asks the question of whether more environmental uncertainty affects the design of performance measurement systems in terms of a greater variety of performance measures…
Abstract
Purpose
This paper asks the question of whether more environmental uncertainty affects the design of performance measurement systems in terms of a greater variety of performance measures and whether this leads to more management satisfaction with the performance measurement system and improved firm performance.
Design/methodology/approach
Information processing theory is used to frame the hypotheses and findings. A questionnaire was sent to the 300 largest companies in Iceland, where environmental uncertainty has been prevalent.
Findings
The results indicate that increased uncertainty leads to a larger variety of non-financial performance measures, such as customer measures. A positive relationship is found between management satisfaction with the performance measurement system and firm performance. However, the variety of performance measures was not linked to management satisfaction or firm performance.
Research limitations/implications
The results suggest that managers increase the variety of performance measures when uncertainty increases. However, it is not the variety itself that increases management satisfaction or improves firm performance.
Practical implications
Performance measurement design is affected by environmental uncertainty. Managers focus on important stakeholder groups such as customers under such conditions and can consult research and practice for the purpose of customer relationship management and customer profitability measurement to improve measurement selection.
Originality/value
This work focusses on performance measurement system design, examining the use of more than 50 different performance measures, and differentiates between small and medium-sized firms and between service and non-service firms.
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