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The aim of this study is to empirically explore and analyze the concrete tasks of output measurement and the inherent challenges related to these tasks in a traditional and autonomous professional public work setting – the judicial system.

The analysis of the tasks is based on a categorization of general performance measurement motives (control-motivate-learn) and main stakeholder levels (society-organization-professionals). The analysis is exploratory and conducted as an empirical content analysis on materials and reports produced in two performance improvement projects conducted in European justice organizations.

The identified main tasks in the different categories are related to managing resources, controlling performance deviations, and encouraging improvement and development of performance. Based on the results, key improvement areas connected to output measurement in professional public organizations are connected to the improvement of objectivity and fairness in budgeting and work allocation practices, improvement of output measures' versatility and informativeness to highlight motivational and learning purposes, improvement of professional self-management in setting output targets and producing outputs, as well as improvement of organizational learning from the output measurement.

The paper presents empirically founded practical examples of challenges and improvement opportunities related to the tasks of output measurement in professional public organization.

This paper fulfils an identified need to study how general performance management motives realize as concrete tasks of output measurement in justice organizations.

The quest for improved facilities management (FM) delivery is receiving immense focus through the incorporation of innovative technologies such as cyber-physical systems (CPS). The system’s high computational capabilities can aid in the abatement of some of the challenges plaguing FM functions. However, the requisite ingredients for the uptake of the system for FM have still not gained scholarly attention. Because performance measurement is a vital index in determining the outcome of FM methods, this study aims to investigate the influence of performance measurement indicators that are influential to the uptake of CPS for delivering FM functions.

A qualitative technique was adopted using the Delphi technique. The panel of experts for the study was selected through a well-defined process based on stipulated criteria. The experts gave their opinions in two rounds before consensus was attained on the identified performance measurement indicators, whereas methods of data analysis were measures of central tendency, inter-quartile deviation and Mann–Whitney U test.

Results from this study showed that 11 of the performance indicators were of very high significance in the determination of the uptake of CPS for FM functions, whereas 5 of the indicators were proven to be of high significance. Furthermore, there was no statistical difference in the opinions of the experts based on their affiliation with academic institutions and professional practice.

The findings of this study contribute practically by aiding policymakers, facility managers and relevant stakeholders with the vital knowledge of delivery mandates for efficient FM services that can spur the uptake of digital technologies such as CPS.

This study contributes to the body of knowledge as it unveils a roadmap of the expected performance output and its accompanying evaluation that would drive the adoption of a promising technology such as CPS in the delivery of FM tasks.

Although prior researchers have consistently established a significant relationship between different strategic stances and organizational performances across different research contexts, the mechanisms underlying this link remain unclear. This study attempts to fill this gap in the literature by testing the mediating effect of the use of strategic performance measurement systems (SPMS) on the relationship between strategic stances (prospector, defender, and reactor) and organizational performance in the public sector.

This research is based on data collected by surveying 224 managers at public organizations in the Turkish Republic of Northern Cyprus (TRNC) and conducts an analysis using structural equation modeling (SEM).

The study findings show that prospector strategy is positively associated with organizational performance through the use of SPMS. The reactor strategy was negatively related to organizational performance through the use of SPMS. The defender strategy shows mixed results in terms of its effect on the use of SPMS and organizational performance.

The results obtained here provide strong evidence of the vitality of the use of SPMS for efficiency and effectiveness as a mediator between prospector strategy and organizational performance. To extend this position, future researchers could incorporate other contingent variables, such as structural autonomy, or use experimental design methods during economic austerity in the aftermath of the coronavirus disease 2019 (COVID-19) global pandemic.

This study represents an attempt to address public administration literature' general calls for grounded research that spells out to practitioners how different strategic stances are likely to affect the use of SPMS to achieve organizational performance levels in the public sector. The present study extends the public administration literature by examining the unexplored linkage of the use of SPMS through which strategic stances influence organizational performance in major public sector organizations.

This paper undertakes a structured literature review to analyse the literature on performance management and measurement (PMM) in universities over the last four decades. Over that time, PMM has emerged as an influential force in universities that impacts their operations and redefines their identity.

A structured literature review approach was used to analyse a sample of articles on PMM research from a broad range of disciplines over four decades. This was undertaken to understand the impacts of PMM practices on universities, highlight changes over time and point to avenues for future research.

The analysis highlights the fact that research on PMM in universities has grown significantly over the 40 years studied. We provide an overview of published articles over four decades regarding content, themes, theories, methods and impacts. We provide an empirical basis for discussing past, present and future university PMM research. The future research avenues offer multiple provocations for scholars and policymakers, for instance, PMM implementation strategies and relationships with various government programs and external evaluation and the role of different actors, particularly academics, in shaping PMM systems.

Unlike a traditional literature review, the structured literature review method can develop insights into how the field has changed over time and highlight possible future research. The sample for this literature review differs from previous reviews in covering a broad range of disciplines, including accounting.

The purpose of this study is to investigate the impact of the enabling performance measurement systems (PMS) on non-managerial employees’ team learning behaviours (TLB) and team effectiveness (TE) when the PMS is used as an enabler.

A questionnaire survey was conducted with non-managerial employees in Japan and a total sample of 474 responses were collected. Partial least squares structural equation modelling using Smart-PLS was used for the analysis.

The results demonstrated that the design feature of global transparency in enabling PMS contributes to the enhancement of TE, with partial mediation through TLB. Furthermore, it was also evident that fostering TLB involves increasing the flexibility in PMS, specifically offering multiple options for collecting and aggregating performance information in various formats.

By examining the effects of the four features of enabling controls on TE and TLB, this study shows which features in an enabling PMS are important in motivating non-managerial employees at the operational level. The study not only fills a gap on the impact of enabling controls on non-managerial employees that has been under-researched but also makes an academic contribution in that it has deepened our understanding of four features that have not yet been fully elucidated.

This research studies the development of the evolving dynamic system model and explores the important elements or factors and what detailed attributes are the main influences model in achieving the success of a business, industry and management. It also identifies the real and major differences between static and dynamic business management models and the detailed factors that influence them. Later, this research investigates the benefits/advantages and limitations/disadvantages of some research studies. The studies conducted in this research put more emphasis on the capabilities of system dynamics (SD) in modeling and the ability to measure, analyse and capture problems in business, industry, manufacturing etc.

The research presented in this work is a qualitative research based on a literature review. Publicly available research publications and reports have been used to create a research foundation, identify the research gaps and develop new analyses from the comparative studies. As the literature review progressed, the scope of the literature search was further narrowed down to the development of SD models. Often, references to certain selected literature have been examined to find other relevant literature. To do so, a supporting tool (that connects related articles) provided by Google Scholar, Scopus, and particular journals has been used.

The dynamic business and management model is very different from the static business model in complexity, formality, flexibility, capturing, relationships, advantages, innovation model, new goals, updated information, perspective and problem-solving abilities. The initial approach of a static system was applied in the canvas business model, but further developments can be continued with a dynamic system approach.

Based on this study, which shows that businesses are developing more towards digitalisation, wanting the ability to keep up with the era that is moving so fast and the desire to increase profits, an instrument is needed that can help describe the difficulties of the needs and developments of the future world. This instrument, or tool of SD, is also expected to assist in drawing future models and in building a business with complex variables that can be predicted from the beginning.

This study will contribute to the SD study for many business incubator research studies. Many practical in business incubator management to have a benefit how to achieve the business performance management (BPM) in SD review.

The significant differences between static and dynamics to be used for business research and strategic performance management. This comparative study analyses some SD models from many authors worldwide. Their goals behind their strategic business models and encounter for their respective progress.

The present research aims to understand the performance disclosure levels provided by Italian healthcare organisations (HCOs). The authors conducted this study to assess the transparency of HCOs' performance reporting processes by examining the amount and the type of information disclosed in Annual Performance Reports (APRs).

The present study uses a qualitative research methodology based on manual content analysis. The APRs of a sample of 171 Italian public HCOs were analysed.

Results evidence that the APRs provide a sufficient level of disclosure of performance information, putting high attention on the epidemiological conditions; however, the APRs do not present a strong information function for stakeholders' decision-making purposes. The Italian HCOs APRs are not easily understandable because the APRs are not very concise and present information mainly in discursive terms with limited graphic support.

To the best of the authors' knowledge, this is the first research investigating both the extent and type of performance information reported by Italian HCOs in the APRs, considering the particular contextual conditions caused by the most significant challenge the healthcare (HC) sector has faced in recent years: the epidemiological crisis of the coronavirus disease 2019 (COVID-19). The study also explores whether APRs are currently used by HCOs as a merely regulatory requirement or as an information tool for accountability and decision-making purposes.

This paper aims to explore the changes that an organizational performance and control system should perform to adapt to the current dynamic environment.

This paper first presents the features of a typical organizational control system. It identifies current technological developments that affect the control process and evaluates the changes that should be introduced in order for the organization to function effectively.

Although the components of organizational performance and control systems remain the same, most of them have changed their features, such as strategy should be visited more frequently, processes are digitized and therefore customers are more involved in the process, and actual performance can and should be monitored automatically.

This paper presents a comprehensive model of a control system that can be implemented by every organization, as well as points out control features that should be continuously reviewed and updated.

Intellectual capital (IC) plays a crucial role in today’s volatile business landscape, yet its measurement remains complex. To better navigate these challenges, the authors propose the Integrated Intellectual Capital Measurement (IICM) model, an innovative, robust and comprehensive framework designed to capture IC amid business uncertainty. This study focuses on IC measurement models, typically reliant on secondary data, thus distinguishing it from conventional IC studies.

The authors conducted a systematic literature review (SLR) and bibliometric analysis across Web of Science, Scopus and EBSCO Business Source Ultimate in February 2023. This yielded 2,709 IC measurement studies, from which the authors selected 27 quantitative papers published from 1985 to 2023.

The analysis revealed no single, universally accepted approach for measuring IC, with company attributes such as size, industry and location significantly influencing IC measurement methods. A key finding is human capital’s critical yet underrepresented role in firm competitiveness, which the IICM model aims to elevate.

This is the first SLR focused on IC measurement amid business uncertainty, providing insights for better management and navigating turbulence. The authors envisage future research exploring the interplay between IC components, technology, innovation and network-building strategies for business resilience. Additionally, there is a need to understand better the IC’s impact on specific industries (automotive, transportation and hospitality), Social Development Goals and digital transformation performance.

This study aims to determine whether and how objectives and key results (OKRs) can be used to solve performance measurement issues encountered by organizations.

A total of 204 staff members from 26 Thai organizations that adopted OKRs were interviewed. Five senior executives and five operational staff members with experience using OKRs were selected from each organization. Content analysis was also performed.

OKRs facilitate the acceptance of performance indicators and help solve issues of alignment between indicators and organizational strategies as well as improper target setting.

The results have limited generalizability because of the qualitative approach undertaken in the study. Further research can test whether the results hold true if OKRs are used for longer than six months.

The results of this study can be used to help managers and employees set challenging targets, utilize their competencies and find a sense of relatedness, which can lead to organizational success.

This study is one of the first to thoroughly investigate the use of OKRs by adopting the self-determination theory (SDT) as the main theoretical framework.