scholarly journals Improving maintenance cost allocation process and performance measurement in the petroleum industry using activity based cost management approach "a field case study "

2008 ◽  
Vol 28 (1) ◽  
pp. 1-35
Author(s):  
علی جابر
Keyword(s):  
Performance Measurement ◽  
Cost Allocation ◽  
Cost Management ◽  
Petroleum Industry ◽  
Maintenance Cost ◽  
Management Approach ◽  
Field Case ◽  
Allocation Process ◽  
And Performance

scholarly journals How Do Political Features Influence the Co-Production of Government Projects? A Case Study of a Medium-Sized Chinese City

2021 ◽  
Vol 13 (14) ◽  
pp. 7600
Author(s):  
Wenting Ma ◽  
Rui Mu ◽  
Martin de Jong
Keyword(s):  
Performance Measurement ◽  
Critical Role ◽  
Chinese City ◽  
Production Stages ◽  
Political Background ◽  
The Government ◽  
And Performance ◽  
Western Experience ◽  
The Impact

Co-production is a solution by which the government provides public services. Co-production theory is built upon Western experience and currently focuses on the types of co-production in different policy stages, the barriers and governance strategies for co-production. However, little attention is paid to how political background will influence the co-production process. To fill the gap, we analyzed a case of co-production that occurred in China, and we characterized the political background as consisting of three main political features: political mobility, central–local relations, and performance measurement. Based on an in-depth case study of a government project in a medium-sized Chinese city, the impact and the changes of political features affecting governmental projects in different co-production stages are analyzed and assessed. We find that political features play a critical role in the co-production of China’s large government projects and may separately and jointly affect co-production. Government performance measurement affects the co-design and co-implementation of projects. Political mobility and changes in local government and performance measurement also affect the co-implementation continuity of the project. Political focus affects the co-design of projects. Central-local relations influence the support from higher government and the actual practices of lower government in the co-implementation stage.

scholarly journals How performance measurement influences stakeholders in not-for-profit organizations

2017 ◽  
Vol 37 (9) ◽  
pp. 1164-1184 ◽  
Author(s):  
Haley Allison Beer ◽  
Pietro Micheli
Keyword(s):  
Performance Measurement ◽  
Single Case ◽  
Institutional Logics ◽  
Performance Goals ◽  
Content Type ◽  
For Profit ◽  
Not For Profit ◽  
And Performance ◽  
The Uk

Purpose The purpose of this paper is to examine the influences of performance measurement (PM) on not-for-profit (NFP) organizations’ stakeholders by studying how PM practices interact with understandings of legitimate performance goals. This study invokes institutional logics theory to explain interactions between PM and stakeholders. Design/methodology/approach An in-depth case study is conducted in a large NFP organization in the UK. Managers, employees, and external partners are interviewed and observed, and performance-related documents analyzed. Findings Both stakeholders and PM practices are found to have dominant institutional logics that portray certain goals as legitimate. PM practices can reinforce, reconcile, or inhibit stakeholders’ understandings and propensity to act toward goals, depending on the extent to which practices share the dominant logic of the stakeholders they interact with. Research limitations/implications A theoretical framework is proposed for how PM practices first interact with stakeholders at a cognitive level and second influence action. This research is based on a single case study, which limits generalizability of findings; however, results may be transferable to other environments where PM is aimed at balancing competing stakeholder objectives and organizational priorities. Practical implications PM affects the experience of stakeholders by interacting with their understanding of legitimate performance goals. PM systems should be designed and implemented on the basis of both their formal ability to represent organizational aims and objectives, and their influence on stakeholders. Originality/value Findings advance PM theory by offering an explanation for how PM influences attention and actions at an individual micro level.

scholarly journals Application and Performance Measurement of Total Productive Maintenance: Case study of a Food Industries Company in Egypt

2018 ◽  
Vol 160 (0) ◽  
pp. 1-25
Author(s):  
Ragab Eid. Ragab ◽  
Sabreen A. Abdelwahab ◽  
Gamal H.Shehata ◽  
Naglaa Abd El Samed ◽  
Saleh Kaytbay ◽  
...  
Keyword(s):  
Performance Measurement ◽  
Total Productive Maintenance ◽  
Food Industries ◽  
And Performance

scholarly journals Performance Management in Anti-Corruption Authorities Indonesian and Swedish Cases

INTEGRITAS ◽  
2018 ◽  
Vol 4 (2) ◽  
pp. 29
Author(s):  
Oryza Sativa ◽  
Christos Daskalakis
Keyword(s):  
Performance Measurement ◽  
Performance Management ◽  
Comparative Research ◽  
Qualitative Method ◽  
Management Control ◽  
Management Control System ◽  
Target Setting ◽  
Multiple Case ◽  
And Performance

This paper investigates how Anti-Corruption Authorities (ACA) make use of performance measurement in order to improve performance management. The research framework has been developed from Ferreira and Otley (2009). The authors used a qualitative method with multiple case study in order to perform comparative research. Indonesia’s Komisi Pemberantasan Korupsi and Swedish National Anti-Corruption Unit were chosen as the sample of the study. The research found that both of the authorities has a greatly different performance management system and performance measurement. It can be seen from the use of key performance indicators and its role in the management control system, as well as the target setting, performance evaluation, and rewards.

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