Search results

This paper delves into a pivotal juncture within the co-production literature, intersecting with the ongoing debate about performance challenges in public sector accounting scholarship. It explores how public managers conceive and measure the performance of co-produced public services.

A case study is conducted on three instances of neighbourhood watching – that is, a type of collective co-production – in a homogeneous institutional setting. The analysis and interpretation of empirical data are guided by a systematic conceptual space delineating the qualities that performance criteria can take in contexts where public services are produced.

Findings reveal that when the co-production activation is driven by both state and lay actors, public managers tend to conceptualise and measure its performance in a way that contributes to building a more structured co-productive space, where the roles to play, how to interact and what to achieve are clearly defined.

This paper breaks new ground by scrutinising the conceptualisation of performance in settings where public services involve actors beyond traditional public administrations. By exploring the diverse “shapes” and meanings that performance can take in co-production arrangements, this paper enriches discussions on how public sector accounting can inform co-production literature.

The popularity of Management Control Systems (MCS) has increased due to rising uncertainty in business operations. They help companies implement strategies, manage information and incentivize managers with common goals. Therefore, the research aims to take stock of the evolution of studies on MCS adoption, identifying trends and future avenues.

While a few systematic literature reviews have investigated the implications of MCS adoption amid specific contexts, a comprehensive bibliometric analysis of the whole research stream is lacking. Consequently, our study analyzes relevant scientific literature on the topic of MCS from 1970 to 2022, through the use of VOSviewer, R Bibliometrix and Latent Dirichlet Allocation to visualize the bibliometric results.

The study provides a comprehensive overview of key emerging topics in MCS literature and the ways in which they have developed over the decades, along with a structured research agenda built upon the literature gaps found amid current and past scientific production. It does so by analyzing scientific production from multiple bibliometric aspects and advanced text-mining techniques to extract common emerging themes from the dataset.

To the best of the authors’ knowledge, no attempt has yet been made to synthesize MCS literature through a bibliometric review. The bibliometric perspective on MCS enhances scholars' understanding of the historical path and future trends of the literature stream, while helping practitioners update existing MCS conceptualizations in light of contemporary changes.

This study presents evidence of the role of performance measurement and management (PMM) in sustainable supply chain governance. This study tests a model hypothesizing whether it is the PMM itself or the mediating effect of supply chain governance that is essential for both business and sustainability performance.

This study builds on a survey of 274 SMEs in Finland.

The findings indicate that PMM does not directly contribute to SMEs’ business or sustainability performance. Supply chain governance mediates the relationship between PMM and business performance. Business performance also enhances sustainability.

These findings can guide managers in managing company relationships with customers and suppliers. The mediating role of supply chain governance highlights the potential of PMM to enhance performance. Without supply chain governance, the PMM, while efficient in traditional business practices, may lose its effectiveness because of the pressure to advance sustainability values within firm operations.

The role of PMM in enhancing supply chain sustainability is frequently overlooked in the existing research, necessitating an empirical evaluation of PMM’s impact on supply chain sustainability. This study addresses this gap by focusing on the SME context, where the pressure to adopt sustainable practices is increasing, yet SMEs employ PMM less frequently than larger firms.

This study examines the impact of inter-organisational justice (i.e. distributive, procedural and interactional) in the buyer–supplier relationship on supply risk and, in turn, on a firm’s marketing and financial performance.

A structured survey was administered both online and in-person to Jordan-based manufacturing companies. The 137 responses received were analysed using partial least structural equation modelling.

The study found that while establishing both procedural and interactional justice in the relationship has a negative impact on supply risk, promoting distributive justice, surprisingly, has no impact. Moreover, supply risk was found to be detrimental to the firm’s marketing and financial performance.

This study considers only the direct role of inter-organisational justice in reducing supply risk. Future research could enhance our understanding of this role by exploring the underlying mechanisms and conditions that could govern it.

Managers can alleviate supply risk by ensuring procedural and interactional justice in the relationship through involving suppliers in the decision-making processes, consistently adhering to established procedures and communicating transparent and ample information.

Addressing supply risk can help in maintaining community resilience and economic stability.

The study highlights inter-organisational justice as a new approach to mitigating supply risk. Moreover, by examining how supply risk can affect a firm’s marketing performance, it also highlights a new implication of supply risk. Furthermore, by exclusively examining the impact of supply risk on a firm’s financial performance, the study provides a more nuanced interpretation of the effect of supply risk and how it can be reduced.

This study aims to measure the impact of sustainable production and distribution processes on the sustainability performance in the pharmaceutical sector of Bangladesh based on triple bottom line (TBL) approach.

It measures sustainable manufacturing and distribution practices with three dimensions namely: sustainable production process, sustainable supply chain management and sustainable end-life management, whereas sustainability performance is measured with three important aspects of performance measurement of TBL, namely social, environmental and financial performance. A survey questionnaire has been designed to collect data relating to sustainability practices and sustainability performance of listed pharmaceutical companies in Bangladesh. The data have been analyzed with the partial least square structural equation model (PLS-SEM) to investigate the relationship between sustainable production and distribution practices and economic, environmental and social performances.

The findings show that a sustainable production process has a positive impact on environmental and economic performance, but sustainable supply chain management has a significant impact only on economic performance. Whereas sustainable end-life management has a significant impact on both environmental and social performance but not on the financial performance of the industry. Although the current findings contradict some of the previous outcomes, the results can still be robust in the context of Bangladesh.

It is expected that the findings of the study might provide new insights into the sustainability initiatives of the manufacturing companies of Bangladesh. The study findings can help policymakers in implementing the sustainability agenda of the United Nations.

The pharmaceutical industry of Bangladesh has a significant contribution to the foreign earnings of the country. But the introduction of sustainable development goals (SDGs) criteria has forced the industry to redesign its production and operation systems. While numerous studies have investigated the individual components of the TBL in the developed country context, the dynamics of an emerging economy like Bangladesh have been overlooked. By focusing specifically on Bangladesh, a country with a promising pharmaceutical sector handling unique socioeconomic and environmental challenges, the current study fills a considerable gap in the existing sustainability literature.

This article aims to comprehensively review the measurement and management of supply chain performance (SCP) and strategic performance (SP). It strives to identify integrable features regarding frameworks, measurement approaches, practices and emerging research issues in these areas to integrate SCP and SP for measuring and managing performance. It intends to develop a dynamic-integrated-performance-system by incorporating integrable aspects of SCP and SP to link these domains for organizational performance improvement.

Using systematic-literature-review, this study analyzes 154 articles published in selected peer-reviewed international journals from 2000 to 2023 regarding SCP and SP. It assesses existing knowledge regarding research-design followed, challenging areas and imperatives in these critical business domains to investigate the prior conceptual, empirical, case study-based and literature-review-based articles.

The study identifies integrable features regarding key theoretical and measurement frameworks, critical objectives, significant measures, effective practices for measuring and managing SCP and SP and emerging research issues common to these areas. The findings help develop a dynamic-integrated-performance-system that uses the theoretical lenses of resource-based-view/dynamic-capability-theory and adopts a comprehensive framework like DBSC (system-dynamic-model with BSC perspectives). It incorporates identified integrable measures and best practices to monitor, measure, manage and improve organizational performance for sustainable competitive advantage. The article reveals that earlier studies have overlooked analyzing SCP and SP integration aspects.

From the theoretical viewpoint, the present SLR is unique in three ways: first, in investigating both the measurement and management of SCP and SP holistically; second, in identifying integrative features of these two; and third, in proposing a DIPS to link SCP and SP for performance improvement. The study reveals that existing literature has focused on measuring and managing SCP and SP in isolation without attempting a comprehensive and unified approach to integrate the respective domains. The present SLR adopts a holistic approach to link SCP and SP from SCM and strategic-management perspectives. The study proposes a dynamic-integrated-performance-system to measure, manage and improve performance in a unified method.

This study provides SC and strategy practitioners with an understanding of strategy-performance pathways for achieving strategic objectives and executing risk mitigation initiatives to counter disruptions. It enables SC managers to comprehend SC practices and SCP leading to dynamic SC capabilities development. Operationalizing the proposed DIPS will help firms link SCP and SP, align operational SC practices with strategic sustainability and circularity objectives and meet sustainable development goals while benefiting social and environmental stakeholders.

Assessing relationships and identifying a unified approach integrating SCP with SP have not been addressed earlier. This study's uniqueness is finding integrable features of SCP and SP and constructing a dynamic-integrated-performance-system to link these domains for achieving strategic competitiveness.

This paper aims to overcome the inability of both comparing loss costs and accounting for production resource losses of Overall Equipment Effectiveness (OEE)-related approaches.

The authors conducted a literature review about the studies focusing on approaches combining OEE with monetary units and/or resource issues. The authors developed an approach based on Overall Equipment Cost Loss (OECL), introducing a component for the production resource consumption of a machine. A real case study about a smart multicenter three-spindle machine is used to test the applicability of the approach.

The paper proposes Resource Overall Equipment Cost Loss (ROECL), i.e. a new KPI expressed in monetary units that represents the total cost of losses (including production resource ones) caused by inefficiencies and deviations of the machine or equipment from its optimal operating status occurring over a specific time period. ROECL enables to quantify the variation of the product cost occurring when a machine or equipment changes its health status and to determine the actual product cost for a given production order. In the analysed case study, the most critical production orders showed an actual production cost about 60% higher than the minimal cost possible under the most efficient operating conditions.

The proposed approach may support both production and cost accounting managers during the identification of areas requiring attention and representing opportunities for improvement in terms of availability, performance, quality, and resource losses.

This study aims to identify key research clusters (or sub-fields) in the field of performance measurement research, analyse its historical development and propose future research avenues.

Several bibliometric analysis methods, including co-citation analysis and text mining techniques, were used to review papers published on performance measurement research.

This study reveals eight main clusters of research in this field, ranging from theoretical-focused clusters (e.g. strategic performance measurement) to practical-focused clusters (e.g. design of performance measurement). These clusters are further categorised into four groups based on the size and degree of connectedness. Regarding the analysis of historical development, the established clusters, such as supply chain management, remain important, while newer clusters, such as hospitality and humanitarianism, have recently gained increasing interest.

This study applies citation-based clustering, a type of bibliometric literature review method that has been underused in the field of performance measurement. Moreover, the results obtained from this study are also distinct from those of previous studies, offering valuable insights especially for researchers. With a comprehensive understanding of the field, researchers can use it to understand the key literature, observe ongoing developments within their specialisation and inform their future research directions.

The purpose of this article is to theoretically outline and empirically test two contribution-based indicators: (1) the scholars' annual contribution-based measurement and (2) the annual contribution modified h-index, computing six criteria: total number of papers, computed SCImago Journal Rank values, total number of authors, total number of citations of a scholar’s work, number of years since paper publication and number of annual paper citations.

Despite widespread scholarly agreement about the relevance of research production in evaluation and recruitment processes, the proposed mechanisms for gauging publication output are still rather elementary, consequently obscuring each individual scholar’s contributions. This study utilised the Technique for Order of Preference by Similarity to Ideal Solution method, and the authors built two indicators to value author's contribution.

To test both indicators, this study focussed on the most productive scholars in communication during a specific time period (2017–2020), ranking their annual research contribution and testing it against standard productivity measures (i.e. number of papers and h-index).

This article contributes to current scientometric studies by addressing some of the limitations of aggregate-level measurements of research production, providing a much-needed understanding of scholarly productivity based on scholars' actual contribution to research.

This study discusses the sources of value co-creation and its effects on businesses using social platforms such as Facebook, Instagram, Twitter and blogs.

A total of 301 survey responses were selected. The selected respondents indicated that they lived in South Korea, had an occupation as a private business or marketer and had used a social platform one or more times a day. The hypotheses were tested using a structural equation model.

The study reveals that the source of sustainable value co-creation between social platforms and businesses positively affects the competitive advantage of maintaining businesses. This advantage reveals an integrated relationship that leads to the successful financial performance of businesses through online word of mouth and customer satisfaction. Moreover, this study finds that the relationship between variables differs by social platform types (unidirectional vs bidirectional service).

The results of this study explain the relationship between value co-production, value-in-use, SCA and long-term performance. However, this study focused on private business and marketing staff working in companies in South Korea. Accordingly, more countries in which social platforms are widely utilized should be taken into account to help generalize the empirical findings.

There is a difference in the relationship between co-creation activity and cost advantage/long-term performance in accordance with the service type of a social platform. The results indicate that a bidirectional service is a more powerful tool for cost advantage and long-term performance.

This study focuses on the role of value co-creation in social platforms to ensure companies’ sustainable competitive advantage and performance. The results of this study will help companies develop online marketing strategies using social platforms.