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Open Access
Article
Publication date: 7 February 2024

James Guthrie, Francesca Manes-Rossi, Rebecca Levy Orelli and Vincenzo Sforza

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…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Originality/value

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.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 36 no. 6
Type: Research Article
ISSN: 1096-3367

Keywords

Article
Publication date: 24 April 2024

Vanessa Nappi, Thayla Tavares Sousa-Zomer, Paulo A. Cauchick-Miguel and Henrique Rozenfeld

The integration of sustainability, performance measurement and new product development (NPD) is key for aligning environmental and social objectives with business strategies…

Abstract

Purpose

The integration of sustainability, performance measurement and new product development (NPD) is key for aligning environmental and social objectives with business strategies. While previous research has initiated proposals for integrating sustainability into NPD or incorporating sustainability into corporate measurement systems, there is a notable deficiency in studies that comprehensively integrate these three perspectives. In this sense, this study proposes a performance framework (PF) to integrate sustainability performance indicators (PIs) into the measurement system considering the company’s NPD phases.

Design/methodology/approach

The PF was developed through a literature review and action research (AR). This resulting PF was positively evaluated by the practitioners in the company.

Findings

First, the review enabled the synthesis of an initial conceptual PF with 188 sustainability PIs and a five-step procedure. Then, the empirical results of the AR led to a new PF that presents the systematisation of the PIs database and a practice-based seven-stage approach.

Research limitations/implications

This action-oriented research limits the extent to which this study’s findings can be generalised. Future research should apply the PF in different research designs to produce managerially relevant knowledge.

Practical implications

This PF may provide managers with actionable knowledge that best supports the measurement system integration with sustainability PIs considering the NPD phases.

Originality/value

Integrating sustainability, performance measurement and the NPD has been recognised as critical for supporting decision-making concerning the impact of processes and products. Compared with previous frameworks, the proposed PF extends the existing literature by introducing a systematised PIs database and a novel procedure for integrating sustainability measurement throughout the NDP.

Details

International Journal of Productivity and Performance Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1741-0401

Keywords

Open Access
Article
Publication date: 18 January 2024

Paola Ferretti, Cristina Gonnella and Pierluigi Martino

Drawing insights from institutional theory, this paper aims to examine whether and to what extent banks have reconfigured their management control systems (MCSs) in response to…

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Abstract

Purpose

Drawing insights from institutional theory, this paper aims to examine whether and to what extent banks have reconfigured their management control systems (MCSs) in response to growing institutional pressures towards sustainability, understood as environmental, social and governance (ESG) issues.

Design/methodology/approach

The authors conducted an exploratory study at the three largest Italian banking groups to shed light on changes made in MCSs to account for ESG issues. The analysis is based on 12 semi-structured interviews with managers from the sustainability and controls areas, as well as from other relevant operational areas particularly concerned with the integration process of ESG issues. Additionally, secondary data sources were used. The Malmi and Brown (2008) MCS framework, consisting of a package of five types of formal and informal control mechanisms, was used to structure and analyse the empirical data.

Findings

The examined banks widely implemented numerous changes to their MCSs as a response to the heightened sustainability pressures from regulatory bodies and stakeholders. In particular, with the exception of action planning, the results show an extensive integration of ESG issues into the five control mechanisms of Malmi and Brown’s framework, namely, long-term planning, cybernetic, reward/compensation, administrative and cultural controls.

Practical implications

By identifying the approaches banks followed in reconfiguring traditional MCSs, this research sheds light on how adequate MCSs can promote banks’ “sustainable behaviours”. The results can, thus, contribute to defining best practices on how MCSs can be redesigned to support the integration of ESG issues into the banks’ way of doing business.

Originality/value

Overall, the findings support the theoretical assertion that institutional pressures influence the design of banks’ MCSs, and that both formal and informal controls are necessary to ensure a real engagement towards sustainability. More specifically, this study reveals that MCSs, by encompassing both formal and informal controls, are central to enabling banks to appropriately understand, plan and control the transition towards business models fully oriented to the integration of ESG issues. Thereby, this allows banks to effectively respond to the increased stakeholder demands around ESG concerns.

Details

Meditari Accountancy Research, vol. 32 no. 7
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 10 January 2024

Khurram Shahzad, Shakeel Ahmad Khan and Abid Iqbal

For the provision of smart library services to end users, tools of the Internet of Things (IoT) play a significant role. The study aims to discover the factors influencing the…

184

Abstract

Purpose

For the provision of smart library services to end users, tools of the Internet of Things (IoT) play a significant role. The study aims to discover the factors influencing the adoption of IoT in university libraries, investigate the impact of IoT on university library services and identify challenges to adopt IoT applications in university libraries.

Design/methodology/approach

A systematic literature review was carried out to address the objectives of the study. The 40 most relevant research papers published in the world’s leading digital databases were selected to conduct the study.

Findings

The findings illustrated that rapid growth in technology, perceived benefits, the networked world and the changing landscape of librarianship positively influenced the adoption of IoT in university libraries. The study also displayed that IoT supported library professionals to initiate smart library services, assisted in service efficiency, offered context-based library services, provided tracking facilities and delivered effective management of library systems. Results also revealed that a lack of technical infrastructure, security and privacy concerns, a lack of technological skills and unavailability of policy and strategic planning caused barriers to the successful adoption of IoT applications in university libraries.

Originality/value

The study has provided theoretical implications through a valuable addition to the current literature. It has also offered managerial implications for policymakers to construct productive policies for the implementation of IoT applications in university libraries for the attainment of fruitful outcomes. Finally, the study provides a baseline for understanding the adoption of IoT in academic libraries.

Details

The Electronic Library , vol. 42 no. 2
Type: Research Article
ISSN: 0264-0473

Keywords

Article
Publication date: 9 June 2023

Anuradha Yadav, Rajesh Kumar Singh, Ruchi Mishra and Surajit Bag

With gaining popularity, online communities are increasing. It is leading to the data and information overflow. So, there are some challenges like cyber frauds, cyberbullying…

Abstract

Purpose

With gaining popularity, online communities are increasing. It is leading to the data and information overflow. So, there are some challenges like cyber frauds, cyberbullying, etc. while engaging with online communities. Not only this, anonymity of the participants, stress and racism are also big challenges in online communities' interaction. Online harassers' attack tactics have changed over time. In addition, there are challenges like quality of discussion, inequality in participation of the users, etc. may scale online communities towards incitement and activism. Therefore, this study will try to analyse these challenges for overall benefit of the society.

Design/methodology/approach

The underlying fuzzy set theory is employed to handle the fuzziness of users' perceptions since the attributes are expressed in linguistic preferences. Through exhaustive literature review, the authors have identified 15 challenges. These challenges are further categorised as cause and effect by using DEMATEL (Decision-Making Trial and Evaluation Laboratory) approach.

Findings

Lack of strategic planning and uninspired discussions between users has emerged as a major challenge in cause category. This study further demonstrates how individual challenge can be managed and developed to navigate the online communities to maintain a healthy environment in society.

Research limitations/implications

Results are based on limited dataset. Therefore, findings cannot be generalised for all online communities.

Originality/value

The research findings offer a suitable direction to policymakers to formulate and design policies, laws and regulations to increase user engagement in the online community. The study is beneficial to firms and researchers in understanding the factors influencing effective management of online communities.

Details

Benchmarking: An International Journal, vol. 31 no. 4
Type: Research Article
ISSN: 1463-5771

Keywords

Open Access
Article
Publication date: 12 April 2024

Johann Valentowitsch, Michael Kindig and Wolfgang Burr

The effects of board composition on performance have long been discussed in management research using fractionalization measures. In this study, we propose an alternative…

Abstract

Purpose

The effects of board composition on performance have long been discussed in management research using fractionalization measures. In this study, we propose an alternative measurement approach based on board polarization.

Design/methodology/approach

Using an exploratory analysis and applying the polarization measure to German Deutscher Aktienindex (DAX)-, Midcap-DAX (MDAX)- and Small Cap-Index (SDAX)-listed companies, this paper applies the polarization index to examine the relationship between board diversity and performance.

Findings

The results show that the polarization concept is well suited to measure principal-agent problems between the members of the management and supervisory boards. We reveal that board polarization is negatively associated with firm performance, as measured by return on investment (ROI).

Originality/value

This exploratory study shows that the measurement of board polarization can be linked to performance differences between companies, which offers promising starting points for further research.

Details

Baltic Journal of Management, vol. 19 no. 6
Type: Research Article
ISSN: 1746-5265

Keywords

Article
Publication date: 27 November 2023

Sharad Sharma, Rajesh Kumar Singh, Ruchi Mishra and Nachiappan (Nachi) Subramanian

This study aims to address three research questions pertaining to climate neutrality within the supply chain of metal and mining industry: (1) How can an organization implement…

Abstract

Purpose

This study aims to address three research questions pertaining to climate neutrality within the supply chain of metal and mining industry: (1) How can an organization implement practices related to climate neutrality in the supply chain? (2) How do members of the supply chain adopt different measures and essential processes to assist an organization in responding to climate change-related concerns? (3) How can the SAP-LAP framework assist in analyzing and proposing solutions to attain climate neutrality?

Design/methodology/approach

To address the proposed research questions concerning climate neutrality, this study employs a case study approach utilizing the SAP-LAP (situation, actor, process–learning, action, performance) framework. Within the SAP-LAP framework, adopting a natural resource-based perspective, the study thoroughly examines the intricacies and interactions among existing situations, pertinent actors and processes that impact climate initiatives within a metal and mining company.

Findings

The study's findings suggest that organizations can achieve the objective of climate neutrality by prioritizing resources and capabilities that lead to reduced GHG emissions, lower energy consumption and optimal resource utilization. The study further proposes key elements that significantly influence the pursuit of climate neutrality within enterprises.

Research limitations/implications

This study is one of the earliest contributions to the development of a holistic understanding of climate neutrality in the supply chain of the metal and mining industry.

Practical implications

The study will assist practitioners and policymakers in comprehending the present circumstances, actors and processes involved in enterprises' supply networks in order to attain climate neutrality in supply chains, as well as in taking the right steps to enhance performance.

Originality/value

This study presents a climate neutrality model and provides valuable insights into emission management, contributing to the achievement of the climate neutrality objective.

Details

The International Journal of Logistics Management, vol. 35 no. 3
Type: Research Article
ISSN: 0957-4093

Keywords

Article
Publication date: 2 May 2024

Obafemi Olekanma, Christian Harrison, Adebukola E. Oyewunmi and Oluwatomi Adedeji

This empirical study aims to explore how actors in specific human resource practices (HRPs) such as line managers (LMs) impact employee productivity measures in the context of…

Abstract

Purpose

This empirical study aims to explore how actors in specific human resource practices (HRPs) such as line managers (LMs) impact employee productivity measures in the context of financial institutions (FI) banks.

Design/methodology/approach

This cross-country study adopted a qualitative methodology. It employed semi-structured interviews to collect data from purposefully selected 12 business facing directors (BFDs) working in the top 10 banks in Nigeria and the UK. The data collected were analysed with the help of the trans-positional cognition approach (TPCA) phenomenological method.

Findings

The findings of a TPCA analytical process imply that in the UK and Nigeria’s FIs, the BFDs line managers’ human resources practices (LMHRPs) resulted in a highly regulated workplace, knowledge gap, service operations challenges and subjective quantitatively driven key performance indicators, considered service productivity paradoxical elements. Although the practices in the UK and Nigerian FIs had similar labels, their aggregates were underpinned by different contextual issues.

Practical implications

To support LMs in better understanding and managing FIs BFDs productivity measures and outcomes, we propose the Managerial Employee Productivity Operational Definition framework as part of their toolkit. This study will be helpful for banking sectors, their regulators, policymakers, other FIs’ industry stakeholders and future researchers in the field.

Originality/value

Within the context of the UK and Nigeria’s FIs, this study is the first attempt to understand how LMHRPs impact BFDs productivity in this manner. It confirms that LMHRPs result in service productivity paradoxical elements with perceived or lost productivity implications.

Details

International Journal of Productivity and Performance Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1741-0401

Keywords

Open Access
Article
Publication date: 23 February 2024

Elin K. Funck, Kirsi-Mari Kallio and Tomi J. Kallio

This paper aims to investigate the process by which performative technologies (PTs), in this case accreditation work in a business school, take form and how humans engage in…

Abstract

Purpose

This paper aims to investigate the process by which performative technologies (PTs), in this case accreditation work in a business school, take form and how humans engage in making up such practices. It studies how academics come to accept and even identify with the quantitative representations of themselves in a translation process.

Design/methodology/approach

The research involved a longitudinal, self-ethnographic case study that followed the accreditation process of one Nordic business school from 2015 to 2021.

Findings

The findings show how the PT pushed for different engagements in various phases of the translation process. Early in the translation process, the PT promoted engagement because of self-realization and the ability for academics to proactively influence the prospective competitive milieu. However, as academic qualities became fabricated into numbers, the PT was able to request compliance, but also to induce self-reflection and self-discipline by forcing academics to compare themselves to set qualities and measures.

Originality/value

The paper advances the field by linking five phases of the translation process, problematization, fabrication, materialization, commensuration and stabilization, to a discussion of why academics come to accept and identify with the quantitative representations of themselves. The results highlight that the materialization phase appears to be the critical point at which calculative practices become persuasive and start influencing academics’ thoughts and actions.

Details

Journal of Accounting & Organizational Change, vol. 20 no. 6
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 22 December 2023

Luay Jum'a and Malak Bushnaq

The study aims to examine the impact of three types of supply chain integration (SCI) on supply chain flexibility (SCF), investigate the impact of SCF on supply chain performance…

Abstract

Purpose

The study aims to examine the impact of three types of supply chain integration (SCI) on supply chain flexibility (SCF), investigate the impact of SCF on supply chain performance (SCP) and analyse the indirect impact of SCI on SCP by considering the mediating role of SCF within the manufacturing sector of Jordan.

Design/methodology/approach

This study used a quantitative approach to validate the study model. An online self-completed questionnaire was used to gather data from 219 participants from managers in various Jordanian manufacturing firms. SmartPLS software was used to perform structural equation modelling to test the formulated hypotheses.

Findings

Based on the findings of the study, firms in Jordan's manufacturing sector would benefit from developing an integrative and flexible supply chain to boost SCP in the present volatile, uncertain, complex and speculative market. In addition, SCP was significantly influenced by investments in supply chain management practices related to SCI and SCF. Moreover, SCF significantly moderated the relationship between SCI and SCP. Thus, SCI and SCF assisted firms in reaching their highest potential performance through increased productivity, decreased expenses and increased satisfaction of their customers.

Research limitations/implications

The study employed a cross-sectional design using SCF as a single construct. Future research should look into the specific type of SCFs that have an immense effect on SCP and how these types are affected by the three types of SCI. Furthermore, future research ought to employ probability sampling techniques to improve the generalizability of results or using a longitudinal data-collection design. Finally, additional research should be conducted to validate the findings of this study by replicating it in other specific industries or countries.

Originality/value

The study fills an identified gap based on previous studies by exploring the linkages between SCI, SCF and SCP in the context of manufacturing sector. Moreover, based on the relational view theory, the study proposed an assessment mechanism for SCP for firms based on the link between three types of SCI and SCF.

Details

Journal of Advances in Management Research, vol. 21 no. 2
Type: Research Article
ISSN: 0972-7981

Keywords

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