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We examine the effectiveness of strategic performance measurement system (SPMS) in creating and steering a tension characterized by the two competing values of transformation and consistency.

We identify problems with a dynamic tension and propose an alternative approach to deepen understanding of tension management. The data were collected from 312 strategic business units of Japanese firms listed in the first and second sections of the Tokyo Stock Exchange.

We obtained the following results through a cluster analysis, a multiple comparison test, a multiple regression analysis containing interactions, and a post hoc analysis. First, we found that SPMS is positively associated with the creation of tension. Second, while the organizations facing tension averagely show higher performance than the others, the group shows larger variance in the performance. Third, SPMS contributes to the steering of the tension to some extent; however, the effect is not strong enough to attain the highest performance.

The findings have some implications for management accounting literature in the following ways; by providing a new perspective for deepening a consideration of the steering of the tension, emphasizing that the organizations facing tension give us an interesting research opportunity, and suggesting a need to search a composed mechanism (including SPMS) to steer the tension effectively.

We define and operationalize the tension with the competing values so that we can clearly recognize the effects of SPMS on the creation and steering of the tension.

The United Nations Convention on the Rights of Persons with Disabilities (UN CRPD) (UN, 2006) obliges its signatory states to establish inclusive school systems. Germany ratified the document in 2008. This international steering impulse triggered a real “inclusion shock” (Heinrich, 2015, p. 235) when it came into force, because hardly any other country in Europe has worse conditions for implementing the convention than Germany. The school structure with up to nine special schools was called upon to fundamentally changes or adaptations by the CRPD. Since 2008, it has been observed that the various federal states in Germany react very differently to this impulse according to their own development. From an empirical point of view, this raises the question of the concrete “steering” of these inclusion-oriented transformations. The chapter examines the question of how the actors in the school system of the federal state Schleswig-Holstein reacted to this challenge between 2008 and 2014. The focus of the research interest is above all on the collective coordination of action by state and non-state actors in the multi-level system, the intentions of regulatory impulses and the effects of steering efforts in the process of implementing the CRPD. With regard to the implementation of Art. 24 of the CRPD, the “Governance-perspective“ makes it possible to conceive state activities and hierarchical forms of coordination as an integrative component of political regulatory processes, so that the complex mechanisms of influence, the intention to change, steering decisions and steering effects can be examined from an overarching perspective.

This case study explores different perspectives on integrating the Sustainable Development Goals (SDGs) in universities to achieve university transformations. This study recognises that university actors think differently about the purpose of universities, hold diverse perspectives on the SDGs, and, thus, prefer specific types of SDG integration.

Using Q methodology, 29 participants from one university expressed their perspectives by sorting 50 statements covering different types of SDG integration. Statements were based on academic and grey literature on SDG integration in universities, and interviews with university actors from a previous study. After the sorting task, participants were interviewed to understand the reasons behind the placement of particular statements.

The study identifies three perspectives held by the study participants. Perspective 1 emphasises the value of the SDGs and supports a deep integration of the Goals in their university. Perspective 1 also advocates for incorporating the SDGs into the university’s identity. Perspective 2 sees the university’s purpose as more comprehensive than the SDGs; thus, the university should develop knowledge regardless of its relevance to the SDGs. This perspective supports a pragmatic integration of the SDGs – favouring actions that benefit the university without introducing significant changes. Finally, Perspective 3 argues that the university should approach the SDGs through social justice and empowerment lenses. This perspective also questions the suitability of the SDGs for universities, arguing that the SDGs fail to challenge current structures underpinning the unsustainability of the world.

Although previous studies have analysed diverse ways of understanding the SDGs in universities, to the best of the authors’ knowledge, this study is the first to treat the SDGs as a governance framework of 17 goals and adopt a whole-institution approach to study universities.

The purpose of this article is to present the findings of research into the impact of a new performance system for the police in The Netherlands.

For this research, the international literature about the effects and side effects of performance steering in the public sector was scanned and more than 150 local stakeholders in five Dutch police regions were interviewed in semi‐open interviews, using a checklist. The study analyzed the specific impact of the results‐based agreements in various branches.

On the whole, the police do not get isolated as a consequence of the results‐based agreements and they do not disassociate themselves from the societal networks they participated in before. The authors offer several explanations why many of the expected negative effects have not occurred.

Valuable in this article is the focus on the situational context and the implementation context for an adequate assessment of the significance of performance‐based steering of the police in practice. It gives an update of the Dutch state of affairs and recommends another starting point for police performance measurement in the near future.

This chapter considers time-differentiated airport noise surcharges that occur in addition to general noise fees at an airport. In practice, an essential problem of such surcharges may consist of setting the price for a social policy goal, such as airport noise reduction, by shifting a number of critical flights away from sensitive times-of-day in the presence of an additional, competing economic policy goal in terms of fostering the network hub function and connectivity of that airport. In such a case, additional noise surcharges aim at balancing the socioeconomic noise costs against economic prosperity, to achieve a net benefit for society by inducing a particular airline scheduling behavior, such as shifting non-hub-relevant flights only. As a result, they differ from the well-known economic concepts for the internalization of externalities. We address this problem by offering a shift from an economic welfare view to a business administration perspective with the airlines as stakeholders, in order to describe the different rationales that need to be accounted for when searching for a pricing scheme that achieves one of the distinct steering effects in terms of airline scheduling behavior. In addition, we offer a tentative, generic guideline to determine the appropriate dimension of time-differentiated noise surcharges depending on the steering effect.

Focuses on managing performance in public, professional organizations, specifically those using output steering. Asks whether these organizations can use output measurement effectively in spite of the tool’s shortcoming. Outlines the positive effects of output steering as well as the “perverse” effects and derives three mechanisms that usually manifest themselves when output steering is used. Also deals with an alternative to output: a focus on throughput. Output steering focuses on an organization’s products; throughput steering focuses on the process of generating these products. Asserts that effective performance management implies that a manager and a professional use both approaches and make a creative use of the tension between the two approaches. They constantly move to and fro between a product approach and a process approach.

The purpose of this paper is to develop an electronic solution to effectively lock swivelling wheel steering positions to driver‐control. Simple and affordable systems are described to assist forklift users in steering their walkie type forklifts or pallet jacks across sloping ground.

A rolling road was created as an assessment tool and trials with both the test bed and in real situations were conducted to evaluate the new systems. The small swivel detector that was created could be successfully attached to swivelling wheel swivel bearings.

The new system was successful, robust and was not affected by changeable parameters. The simple systems assisted hand truck operators in steering their forklifts across sloping ground without veering off course. The systems overcame the problems associated with forklifts that steer using two swivelling wheels and meant that less work was required from hand truck operators as their forklifts tended to travel in the desired direction

Experiments demonstrated that calibrating forklift controllers for straight‐line balance and optimizing motor‐compensation did not solve this problem. Instead, swivelling wheel angle was selected to provide feedback. At the point when veer is first detected, a forklift has already begun to alter course and the job of the correction system is to minimize this drift from the desired course.

The forklifts and pallet jacks often steer by having swivelling wheels but problems with this configuration occur when a forklift is driven along sloping ground because they can swivel in the direction of the slope. Gravity then causes the forklift or pallet jack to start an unwanted turn or “veer” and the vehicle goes in an unintended direction. This situation is exacerbated for vehicles with switch controls, as switches cannot provide fine control to trim and compensate.

Each year in the United States, over 100 employees are killed and 36,000 are seriously injured in accidents involving forklift trucks and pallet carriers. This is the second leading cause of occupational fatalities in “industrial” type workplaces. The research aims to make the use of this type of equipment safer and the systems can be attached to many standard forklifts and pallet jacks.

Simple and affordable systems are described to assist wheelchair users in steering their wheelchairs across sloping ground. The systems can be attached to many standard powered wheelchairs. Wheelchairs often steer by having two swivelling caster wheels but problems with this configuration occur when a wheelchair is driven along sloping ground because the casters can swivel in the direction of the slope. Gravity then causes the wheelchair to start an unwanted turn or ‘veer’ and the chair goes in an unintended direction. This situation is exacerbated for switch users, as switches cannot provide fine control to trim and compensate. Early experiments demonstrated that calibrating wheelchair controllers for straight‐line balance and optimising motor‐compensation did not solve this problem. Caster angle was selected to provide feedback to the wheelchair controllers. At the point when veer is first detected, a wheelchair has already begun to alter course and the job of the correction system is to minimise this drift from the desired course. A rolling road was created as an assessment tool and trials with both the test bed and in real situations were conducted to evaluate the new systems. The small swivel detector that was created could be successfully attached to caster swivel bearings. The new system was successful, robust and was not affected by changeable parameters. Although primarily intended for switch users, the methods can be applied to users with proportional controls.

This paper aims to understand the nature of citations and metrics in the larger system of knowledge production involving universities, funding agencies, publishers, and indexing and data analytic services.

First, the normative and social constructivist views of citations are reviewed to be understood as co-existing conditions. Second, metrics are examined through the processes of commensuration by tracing the meanings of metrics embedded in various kinds of documents and contexts. Third, the steering effects of citations and metrics on knowledge production are discussed. Finally, the conclusion addresses questions pertaining to the validity and legitimacy of citations as data and their implications for knowledge production and the conception of information.

The normative view of citations is understood as an ideal speech situation; the social constructivist view of citation is recognised in the system of knowledge production where citing motivations are influenced by epistemic, social and political factors. When organisational performances are prioritised and generate system imperatives, motives of competition become dominant in shaping citing behaviour, which can deviate from the norms and values in the academic lifeworld. As a result, citations and metrics become a non-linguistic steering medium rather than evidence of research quality and impact.

This paper contributes to the understanding of the nature of citations and metrics and their implications for the conception of information and knowledge production.

This paper seeks to extend understanding of how being responsible and accountable for performance impacts on control processes between organisations.

The paper analyses empirical findings gathered from officers of two local education authorities about their control relationships with schools. It provides a Habermasian theoretically informed analysis of these control relationships. Control is studied as the steering processes that occur between organisations in response to regulation from government.

The LEA officers employ the language of influence to conceal ongoing direct forms of control over schools. As the officers attempt to demonstrate their accountability to the Department of Education and Skills, they use communication and information strategically to steer schools towards their ways of thinking.

The paper focuses only on the views of LEA officers. Further research is required to ascertain the views of schools and other stakeholders in local education.

Where regulatory bodies demand performance accountability from organisations, appropriate control mechanisms are necessary to ensure that organisations work in transparent ways towards regulatory objectives.

Steering, responsibility, accountability and control are discussed in an educational context.