scholarly journals Managing Multiple Logics: The Role of Performance Measurement Systems in Social Enterprises

2019 ◽  
Vol 11 (8) ◽  
pp. 2327 ◽  
Author(s):  
Janni Grouleff Nielsen ◽  
Rainer Lueg ◽  
Dennis van Liempd
Keyword(s):  
Literature Review ◽  
Performance Measurement ◽  
Systematic Literature Review ◽  
Stakeholder Involvement ◽  
Social Enterprises ◽  
Social Mission ◽  
Measurement Systems ◽  
Performance Measurement Systems ◽  
Social Logic

This systematic literature review explores the role of performance measurement systems (PMSs) in managing multiple logics in social enterprises. Social enterprises are hybrid organizations that simultaneously pursue a social mission (social logic) and financial sustainability (commercial logic). Satisfying multiple logics often leads to tensions, which are addressed and managed through PMSs. For this, we conduct a systematic literature review to derive our conclusions. PMSs in social enterprises may assume the roles of mediator, disrupter and symbolizer. The PMS works as a mediator in combination with sincere stakeholder involvement when both logics are represented in the PMS. If a PMS represents only one logic, it increases tensions and the PMS becomes a disrupter. When the PMS is used to enhance legitimacy, the PMS assumes the role of a symbolizer. In particular, we find that PMSs are most useful for monitoring performance and enhancing legitimacy. The role of PMSs in decision-making is limited due to difficulties of integrating social and commercial logics into a single PMS. Several factors—such as decision-makers’ influence—further shape the role of PMSs.

A resilience engineering perspective of safety performance measurement systems: A systematic literature review

2020 ◽  
Vol 130 ◽  
pp. 104864 ◽  
Author(s):  
Guillermina Andrea Peñaloza ◽  
Tarcisio Abreu Saurin ◽  
Carlos Torres Formoso ◽  
Ivonne Andrade Herrera
Keyword(s):  
Literature Review ◽  
Performance Measurement ◽  
Systematic Literature Review ◽  
Safety Performance ◽  
Resilience Engineering ◽  
Measurement Systems ◽  
Performance Measurement Systems

Executing strategy through comprehensive performance measurement systems

2017 ◽  
Vol 37 (4) ◽  
pp. 423-443 ◽  
Author(s):  
Pietro Micheli ◽  
Matteo Mura
Keyword(s):  
Performance Measurement ◽  
Performance Indicators ◽  
Company Performance ◽  
Content Type ◽  
Cost Leadership ◽  
Measurement Systems ◽  
Comprehensive Performance ◽  
Different Types ◽  
Performance Measurement Systems

Purpose The purpose of this paper is to investigate the mediating role of comprehensive performance measurement systems (PMS) – i.e. measurement systems that comprise financial and non-financial indicators, and which also consist of indicators related to different aspects of an organisation’s operations – in the relationship between strategy and company performance. Design/methodology/approach Survey data of top managers of large European companies were collected and analysed by means of exploratory factor analyses and hierarchical regressions in order to validate the proposed hypotheses. Findings This research shows that different strategies lead to the use of different types of performance indicators. Also, it finds that the utilisation of a comprehensive PMS enables the implementation of both differentiation and cost-leadership strategies. Specifically, a comprehensive PMS positively mediates the effect of differentiation strategy on organisational and innovative performance, and of cost-leadership strategy on organisational performance. Research limitations/implications Further research could be undertaken in other contexts and consider additional factors, such as the structure, maturity and different uses of PMS, and the cost of measuring performance. Qualitative studies could examine the role of PMS in dynamic environments, as well as the evolution of PMS during strategic transitions. Practical implications Greater consideration should be given to the utilisation of different types of performance indicators when implementing and re-formulating strategy. Originality/value This study clarifies the links between strategy and performance measurement, and it is the first to identify the mediating effect of comprehensive PMS between strategy and company performance.

scholarly journals Performance Evaluation and Measurement in Public Organizations: A Systematic Literature Review

2016 ◽  
Vol 8 (1) ◽  
pp. 106 ◽  
Author(s):  
Orlando Troisi ◽  
Carlo Torre ◽  
Gennaro Maione
Keyword(s):  
Literature Review ◽  
Systematic Literature Review ◽  
Public Organizations ◽  
Public Companies ◽  
Main Research ◽  
Evaluation Systems ◽  
Measurement Systems ◽  
Business Results ◽  
Performance Measurement Systems ◽  
Measurement And Evaluation

The turbulence of the current competitive environment emphasizes the importance of the role played by performance measurement systems in generating an improvement of business results. Starting from this consideration, the work pursues a twofold goal: firstly, it tries to verify the existence and the degree of a research interest about this topic; secondly, it seeks to identify, in measurement and evaluation systems, which factors are capable of producing an effect on performances of public organizations. In order to well respond to the research purposes, the work begins with a systematic literature review, which highlights a growing attention of scholars on all those variables considered critical in conducting and managing public organizations. The study, highlighting the existence of six variables to be advantageously taken into account in managing public organizations, especially in light of the potential influence that they seem to exert on different types of business performances, could be considered as a useful tool for both practitioners (managers of public organizations) and scholars (professors, researchers, students, etc.) aimed at helping to become aware about the advantages arising from an adequate management of performances measures. The main research limitation is the lack of an empirical analysis of public companies performance plans, which should be thoroughly examined to allow a possible further generalization of the theoretical findings achieved.

Stakeholders' involvement in sustainability planning and implementation: the case of Cyprus

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Iordanis Katemliadis ◽  
Georgios Markatos
Keyword(s):  
Literature Review ◽  
Systematic Literature Review ◽  
Design Methodology ◽  
Stakeholder Involvement ◽  
Tourism Planning ◽  
Content Type ◽  
Sustainable Tourism Development ◽  
Sustainability Planning ◽  
Active Involvement

PurposeTourism planning and development has revolved around sustainability concepts and issues, and this paper aims to provide an analysis of stakeholder involvement in sustainability planning and implementation in Cyprus.Design/methodology/approachThe article provides a comprehensive perspective on stakeholder involvement in sustainability planning and implementation based on a systematic literature review.FindingsStudy findings indicate that the active involvement of stakeholders is a prerequisite in order to address the complex issues of sustainable tourism development.Originality/valueThe authors examined the role of stakeholders at individual, local and international levels, and how they can make a difference in transitioning to a more sustainable future for tourism in Cyprus.

Governmentality and performance for the smart city

2019 ◽  
Vol 33 (1) ◽  
pp. 204-232 ◽  
Author(s):  
Daniela Argento ◽  
Giuseppe Grossi ◽  
Aki Jääskeläinen ◽  
Stefania Servalli ◽  
Petri Suomala
Keyword(s):  
Performance Measurement ◽  
Smart City ◽  
Smart Cities ◽  
Research Question ◽  
Longitudinal Case Study ◽  
Content Type ◽  
Measurement Systems ◽  
Performance Measurement Systems

Purpose The purpose of this paper is to explore the role of performance measurement systems as technologies of government in the operationalisation of smart city programmes. It answers the research question: how do the development and use of performance measurement systems support smart cities in the achievement of their goals? Design/methodology/approach This paper presents a longitudinal case study that uses an interventionist approach to investigate the possibilities and limitations of the use of performance measurement systems as technologies of government in a smart city. Interpretations are theoretically informed by the Foucauldian governmentality framework (Foucault, 2009) and by public sector performance measurement literature. Findings The findings address the benefits and criticalities confronting a smart city that introduces new performance measurement systems as a technology of government. Such technologies become problematic tools when the city network is characterised by a fragmentation of inter-departmental processes, and when forms of resistance emerge due to a lack of process owners, horizontal accountability and cooperation among involved parties. Research limitations/implications This paper is based on a case study of a single smart city, and outlines the need for both comparative and multidisciplinary analyses in order to analyse the causes and effects of smart city challenges. Originality/value This paper offers a critical understanding of the role of accounting in the smart city. The ineffectiveness of performance measurement systems is related to the multiple roles of such technologies of government, which may lead to a temporary paralysis in the achievement of smart city goals and programmes.

scholarly journals Evidence for the Feedback Role of Performance Measurement Systems

2019 ◽  
Vol 65 (9) ◽  
pp. 4385-4406
Author(s):  
Shannon W. Anderson ◽  
Amanda Kimball
Keyword(s):  
Performance Measurement ◽  
Student Learning ◽  
Experimental Studies ◽  
Management Control ◽  
Decision Makers ◽  
Decision Quality ◽  
Measurement Systems ◽  
Performance Measurement Systems ◽  
K 12

Performance measurement systems (PMSs) are used to diagnose and remediate problems, termed the “decision-facilitating” or feedback role of management control. We examine whether use of PMSs by individual decision makers is associated with better performance. Experimental studies have isolated individual-level effects of feedback on decision quality; however, it is difficult to extend these findings to natural settings. Archival and survey studies offer evidence on the association between the presence of PMSs and performance but have had limited success in measuring decision makers’ actual use of PMSs and addressing endogeneity of the decision to use PMSs. We use unobtrusively collected data on actual PMS use in 30 K–12 charter schools over three years to test whether teachers who make greater use of two PMSs are associated with greater growth in student learning. We find that teachers’ use of PMSs is associated with increased student learning, consistent with the premise that PMSs facilitate teacher interventions and improve student outcomes. The results are both statistically and materially significant, and they are better explained by PMS use than by selection effects of better teachers using PMSs. Consistent with the organization’s focus on “at-risk” students, the strongest effects of teachers’ use of one PMS are concentrated among the lowest-performing students. In sum, we find broad support for the thesis that the feedback role of PMSs is associated with meaningful performance improvement. This paper was accepted by Suraj Srinivasan, accounting.

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