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.

scholarly journals The use of management control and performance measurement systems in SMEs

2018 ◽  
Vol 38 (11) ◽  
pp. 2169-2191 ◽  
Author(s):  
Biljana Pešalj ◽  
Andrey Pavlov ◽  
Pietro Micheli
Keyword(s):  
Performance Measurement ◽  
Performance Management ◽  
Control Systems ◽  
Management Practices ◽  
Single Case ◽  
Management Control ◽  
Theory And Practice ◽  
Content Type ◽  
And Performance

Purpose The purpose of this paper is to respond to recent calls for understanding how multiple management control (MC) and performance measurement (PM) systems are used simultaneously for managing performance, particularly in the context of small- and medium-sized enterprises (SMEs). Design/methodology/approach Data are collected during an in-depth case study of MC and PM and management practices in a Dutch SME using multiple data sources and elicitation methods, including interviews and participant observations. Findings This study identifies managerial practices that enable the interplay of the four control systems – beliefs, boundaries, diagnostic and interactive – helping the organization manage organizational tensions in relation to short- and long-term focus, predictable goal achievement and search for new opportunities, internal and external focus, and control and creativity. Research limitations/implications This paper advances the research on integrating multiple aspects of performance management, particularly technical and social. This research is based on a single case study; future qualitative and quantitative studies could explore the interplay between the four control systems in other settings and explore the relationship between control systems and leadership style. Practical implications Managing performance requires active and continuous use of all four control systems. This is particularly salient in SMEs where less formal controls play a key role and where balance needs to be ensured despite the lack of managerial processes and capabilities. Originality/value The findings advance PM and management theory and practice in the context of SMEs.

Performance Measurement using Balance Score Card and its Applications: A Review

2015 ◽  
Vol 4 (3) ◽  
Author(s):  
Shradha Gawankar ◽  
Sachin S. Kamble ◽  
Rakesh Raut
Keyword(s):  
Performance Measurement ◽  
Organizational Performance ◽  
Performance Management ◽  
Balanced Scorecard ◽  
Strategic Change ◽  
The Balanced Scorecard ◽  
Balance Score Card ◽  
Measurement Framework ◽  
Score Card ◽  
And Performance

This paper aims to propose the idea of briefly explaining the balance scorecard by highlighting its use, application in depth. A critical enabler in achieving desired performance goals is the ability to measure performance. Despite the importance of accurately measuring organizational performance in most areas of academic research, there have been very few studies that have directly addressed the question of how overall organizational performance is or should be measured. Perhaps more importantly, none of these studies seems to have significantly influenced how overall organizational performance is actually measured in most of the empirical research that uses this construct as a dependent measure. The most popular of the performance measurement framework has been the balanced scorecard abbreviated as BSC. The BSC is widely acknowledged to have moved beyond the original ideology. It has now become a strategic change management and performance management process. The approach used in this paper is the combination of literature review on evolution of balance score card and its applications in various sectors/organizations/ areas. This paper identify that the balanced scorecard is a powerful but simple strategic tool and the simplicity of the scorecard is in its design. By encompassing four primary perspectives, the tool allows an organization to turn its attention to external concerns, such as the financial outcomes and its customers expectations, and internal areas, which include its internal processes to meet external requirements and its integration of learning and growth, to successfully meet its strategic expectations. This paper provides a comprehensive overview of the balanced scorecard combined with application and strategy, which are now in a better position to begin to recognize managements expectations and to discover new ways to build value for workplace learning and performance within organization.

Benefit Corporations Approach to Environmental, Social and Governance Disclosure: A Focus on Italy

2020 ◽  
Vol 10 (4) ◽  
Author(s):  
Mauro Sciarelli ◽  
Silvia Cosimato ◽  
Giovanni Landi
Keyword(s):  
Qualitative Method ◽  
Positive Impact ◽  
Corporate Structure ◽  
New Approach ◽  
For Profit ◽  
Benefit Corporation ◽  
Benefit Corporations ◽  
Multiple Case ◽  
Governance Disclosure

AbstractOver the last decades, Benefit Corporations arouse as a new corporate structure, alternative to traditional ones and pointing to offer a new approach to the management of business and sustainability issues. These companies' activities are statutory aimed at bridging for-profit and no-profit activities; thus, they intentionally and statutory pursue economic purposes together with social and environmental ones, to create a positive impact on economy, society and environment. Even though, Italian and other national laws set some specific disclosure duties for Benefit Corporations, especially in terms of Environmental, Social and Governance (ESG) issues, the literature still calls for further research on the topic. Therefore, this paper is aimed at contributing to bridge this gap, investigating the way Italian Benefit Corporations approach ESG disclosure. To this end, an exploratory analysis has been conducted, implementing a qualitative method, based on a multiple case study strategy. Even though the descriptive nature of the study, the achieved findings pointed out that the Benefit Corporation structure not necessarily implies a better approach to ESG.

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 Planning budgets and their impact on management function and performance measurement in banks: الموازنات التخطيطية وأثرها على وظيفة الإدارة وقياس الأداء في البنوك

2017 ◽  
Vol 1 (7) ◽  
Author(s):  
‏​‏​‏​​‏​‏​​‏​‏​‏​‏​‏​‏ Tayseer Ali Khalaf Al Momani
Keyword(s):  
Performance Measurement ◽  
Management Control ◽  
Administrative Efficiency ◽  
Strategic Plans ◽  
Management Function ◽  
And Performance ◽  
Management Functions ◽  
General Tool ◽  
Future Plans

- This research is conducted to identify the measurement of planning budgets and their impact on management function and performance measurement in banks, as well as their impact on various management functions, including long-term planning, with performance measurement. The study found that there is an effect on the use of planning budgets in Jordanian commercial banks by increasing the administrative efficiency and achieving the competitiveness of the bank. The planning budgets contribute to the interpretation of the budget of the bank. Strategic plans, optimal utilization of resources, increased profitability and long-term planning. Budgets reflected the future plans of the banks' general budgets and contributed to timely management decisions. There is also an impact on the process of performance measurement as the budget is a general tool for improving the efficiency of management. It also reflects the expectations of senior management and management control. The bank, which found a contribution in interpreting deviations, has a role in supervising the performance of employees.

"Teatro alla Scala" di Milano. Il sistema di misurazione delle performance

2012 ◽  
pp. 117-139
Author(s):  
Mariarita Pierotti
Keyword(s):  
Control System ◽  
Management Control ◽  
Performance Measurement System ◽  
Key Factors ◽  
Management Control System ◽  
Cultural Organizations ◽  
Organizational Functions ◽  
Opera Houses

The Teatro alla Scala in Milan is playing a position of primary artistic interest in the field of national and international Opera and Drama. This paper aims to analyze the control system adopted by this Institution in order to develop some remarks about the relevance of management control system in Italian cultural organizations. In the past, in these realities the incisive public presence has often hindered the development of such managerial processes. The research has been carried out through a deductive quality methodology. This means that, empirical research has been realized later than the study of the literature on the topic. The case study has been carried out by submitting an interview to the responsible of Management Control. The empirical investigation has led us to develop some observations about management control organizational functions in the Opera houses. The paper identifies the key factors influencing the role of performance measurement system.

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