An empirical study of key elements of total quality-based performance measurement systems: A case study approach in the service industry sector

2001 ◽  
Vol 12 (4) ◽  
pp. 535-550 ◽  
Author(s):  
David Sinclair ◽  
Mohamed Zairi
2017 ◽  
Vol 12 (1) ◽  
pp. 7-19
Author(s):  
Anup Chowdhury ◽  
Nikhil Chandra Shil

This research explored in depth the evolution of performance measurement systems in the context of new public management initiatives in Australian public sector. A governmental department in the Australian Capital Territory was selected for the purpose of the exploration. The qualitative research approach was adopted and data was collected following case study tradition. The main data sources were archival official documents and interviews. In addition, the researchers used direct observation to supplement and corroborate the archival documents and interview data. The empirical evidence presented in this research supports the fact that the selected Australian government department has implemented performance measurement systems in the line of new public management to illustrate the department’s commitment to efficiency and accountability. The research undertaken was in-depth, using a case study and though generalization is not possible from this single case study, the findings may be expected to add knowledge to existing literature and provide some important lessons for other public sector entities of the developing countries who are interested in adopting performance measurement systems as their control devices. Keywords: public sector, performance measurement systems, new public management, developing countries, Australia.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Loai Ali Zeenalabden Ali Alsaid

PurposeThis study seeks to explore the powerful role(s) of institutionalised performance measurement systems or metrics in smart city governance in a politically and militarily sensitive developing country.Design/methodology/approachThis study extends the application and contribution of a multi-level institutional framework to previous management accounting literature on the potential relationship between performance measurement and smart city governance. The value of utilising a multi-level framework is to broaden and deepen theoretical analyses about this relationship to include the effect of political pressure from the military regime at the macro level on the institutionalisation of a performance measurement system at the micro-organisational level. Taking the New Cairo city council smart electricity networks project (Egypt) as an interpretive qualitative single-case study, data collection methods included semi-structured interviews, direct observations and documentary readings.FindingsPerformance measurement systems or metrics, especially in politically and militarily sensitive smart cities, constitutes a process of cascading (macro-micro) institutionalisation that is closely linked to sustainable developments taking place in the wider arena of urban policies. Going a step further, accounting-based performance metrics, arising from political and military pressures towards public-private collaborations, contribute to smart city management and accountability (governance). Institutionalised measurement systems or performance metrics play a powerful accounting role(s) in shaping and reshaping political decisions and military actions in the city council.Originality/valueTheoretically, this study goes beyond the cascading institutionalisation process by arguing for the powerful role(s) of institutionalised accounting and performance measurement systems in smart city decision-making and governance. Empirically, it enriches previous literature with a case study of a developing Arab Spring country, characterised by an emerging economy, political sensitivity and military engagement, rather than developed and more stable countries that have been thoroughly investigated. It is also among the first politically engaged accounting case studies to highlight public-private collaborations as a recent reform in public sector governance and accountability.


2019 ◽  
Vol 33 (1) ◽  
pp. 204-232 ◽  
Author(s):  
Daniela Argento ◽  
Giuseppe Grossi ◽  
Aki Jääskeläinen ◽  
Stefania Servalli ◽  
Petri Suomala

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.


Author(s):  
Rooswandi Salem ◽  
Andi Tenri Sompa ◽  
Samahuddin Muharram

Over time, performance measurement in government agencies has changed orientation, namely performance measurement, which is input-oriented (more specifically budget), shifting to performance measurement result-oriented. This study aims to evaluate the problems and factors that are involved. Affect the effectiveness of the implementation of the Accountability System Performance of Government Institutions (SAKIP) in the Tanah Bumbu Regency government. This study also explores the classification level of implementation and the leading performance indicators in SAKIP in the SKPD Tanah Bumbu Regency to determine the obstacles in implementing SAKIP. This research is a qualitative-quantitative study (mix method) using a case study approach. The approach used is a case study approach that focuses intensively on a particular object that studies it as a case. Meanwhile, the Likert scale's quantitative approach describes the urgency in the form of tables and percentages. The data strengthened by a qualitative narrative that adapts to identifying weaknesses based on quantitative analysis. The weaknesses found in this study cover all aspects, starting from understanding and elaborating the vision and mission and strategic plans of Tanah Bumbu Regency. Mapping of performance targets, a stipulation of performance planning documents, implementation of policies, programs and activities; performance evaluation, performance control, and improved performance.


2020 ◽  
Vol 3 (3) ◽  
pp. 42-58
Author(s):  
Etika Novitasari ◽  
Satia Nur Maharani ◽  
Cipto Wardoyo

The purpose of this study is to build a performance measurement model which appropriate with the characteristics of the RSJ. This research uses a qualitative case study approach. The results showed that the RSJ used the BSC performance measurement, while the BSC was limited to four perspectives. So that there is an important aspect that has not been included in the BSC, namely the aspect of care. Nurse care for patients, organizational care for employees and patients as well as additional spiritual healing to accelerate patient recovery. The performance measurement model proposed by the researcher is directly based on the organizational goals of RSJ, it is expected that the performance measurement model that is directly executed from the goal will directly impact the achievement of targets without neglecting the values that have been adopted by RSJ.


Politik ◽  
2014 ◽  
Vol 17 (3) ◽  
Author(s):  
Britt Søvsø Mikkelsen ◽  
Jeppe Agger Nielsen

The idea of measuring results and e ects has gained prevalence in an increasing number of policy areas. e specialised youth area represents one of the „soft“ service areas in which Danish municipalities increas- ingly have introduced performance measurement systems. However, research regarding the bene ts of these systems is scarce. is article therefore examines the challenges of measuring e ects of municipal initiatives in the specialised youth area based on a case study of Aarhus Municipality’s use of result documentation. We demonstrate how result documentation is subject to considerable uncertainty. Accurate measurements are complicated by the character of the area and by the fact that the municipality’s initiatives take place in a context where many simultaneous changes occur. 


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