Assessing and managing the impact of COVID-19: a study of six European cities participating in a circular economy project

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Cristiana Parisi ◽  
Justyna Bekier
Keyword(s):  
Performance Management ◽  
Case Study Research ◽  
Comparative Case Study ◽  
Research Approach ◽  
Content Type ◽  
Measurement Systems ◽  
European Project ◽  
Performance Measurement Systems ◽  
The Impact

PurposeThis paper aims to explore the role of performance measurement systems as technologies of government for the assessment and management of the effects of COVID-19 in the context of six cities involved in a large European project.Design/methodology/approachBased on the field study of a large European project, this paper relies on a comparative case study research approach (Yin, 2003). This research design allows insights into the role of central and local key performance indicators (KPIs) in managing the ongoing pandemic.FindingsThis paper explores the role of accounting in the assessment of the COVID-19 pandemic. Its findings illustrate how the “adjudicating” and “territorialising” roles (Miller and Power, 2013) of local and central accounting technologies rendered the COVID-19 pandemic calculable.Originality/valueThis paper connects central and local performance management systems in the context of the COVID-19 pandemic. It relies on a governmentality approach to discuss how different programmes and the relative KPIs were impacted by the ongoing global crisis.

scholarly journals Comprehensive performance measurement and management – innovativeness and performance through reflective practice

2017 ◽  
Vol 13 (3) ◽  
pp. 425-448 ◽  
Author(s):  
Juhani Ukko ◽  
Sanna Hildén ◽  
Minna Saunila ◽  
Kati Tikkamäki
Keyword(s):  
Performance Measurement ◽  
Reflective Practice ◽  
Performance Management ◽  
Theory And Practice ◽  
Organizational Practice ◽  
Content Type ◽  
Measurement Systems ◽  
Performance Measurement Systems ◽  
And Performance

Purpose The purpose of the study is to investigate how organizations can exploit performance management through reflective practice to foster innovativeness and performance. Design/methodology/approach A conceptual framework has been designed to link the studied concepts and to explicitly indicate current research gaps in the area. Moreover, the authors have conducted interventionist case studies to understand the interconnections between theory and practice. Findings This study showed that there are many possibilities with which to exploit performance management through reflective practice to foster innovativeness and performance. The study has three main implications. First, reflective practice can be learned and developed. Second, reflective practice is connected to innovativeness and performance. Third, performance management through performance measurement systems can assist in targeting the reflective practice. Originality/value New forms of performance measurement and management are receiving increasingly amount of attention, because the traditional forms of managing organizations do not fulfill the needs of rapidly changing environment. Prior studies maintain that a performance measurement and management supports the periodic execution of the same routines in organizations where changes are small or non-existent. In these forms, the role of reflection as an individual, collective or organizational practice is emphasized.

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.

The mediating role of fairness on the effectiveness of strategic performance measurement systems

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Kevin Baird ◽  
Sophia Xia Su ◽  
Nuraddeen Nuhu
Keyword(s):  
Performance Appraisal ◽  
Human Resource ◽  
Performance Measures ◽  
Content Type ◽  
Strategic Performance ◽  
Measurement Systems ◽  
Mediating Role ◽  
Performance Measurement Systems ◽  
Insight Into

PurposeThis study examines the mediating role of the fairness of performance appraisal on the association between the extent of use of strategic performance measurement systems (SPMSs) with SPMS effectiveness.Design/methodology/approachData were collected using an online survey distributed to 656 Australian middle and lower level managers.FindingsThe findings reveal that informational fairness mediates the association between SPMSs (link to value drivers and the use of multidimensional performance measures) with performance-related outcomes; procedural fairness mediates the association between SPMSs (link to strategy and the use of multidimensional performance measures) with staff-related outcomes and distributive fairness mediates the association between the use of SPMSs (all three types) with both performance and staff-related outcomes.Originality/valueThe study provides a unique insight into the importance of fairness (the distributive, informational and procedural fairness of the performance appraisal system) in mediating the associations between the extent of use of SPMSs and SPMS effectiveness. The findings contribute to the human resource management (HRM) “black box” literature by providing an insight into the behavioural mechanism through which a specific human resource management practice (i.e. the SPMS) influences organisational performance.

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.

Lean Six Sigma in higher education institutes: an Irish case study

2019 ◽  
Vol 10 (4) ◽  
pp. 948-974 ◽  
Author(s):  
Seamus J. O’Reilly ◽  
Joe Healy ◽  
Tom Murphy ◽  
Rónán Ó’Dubhghaill
Keyword(s):  
Higher Education ◽  
Six Sigma ◽  
Single Case ◽  
Lean Six Sigma ◽  
Research Approach ◽  
Content Type ◽  
Training Programmes ◽  
The Impact

Purpose This paper aims to contribute to a developing literature on continuous improvement (CI), enabled by Lean Six Sigma (LSS), in higher education institutions (HEIs). It reports on the key learning points arising from the initial steps taken by an Irish university on its CI journey. Design/methodology/approach A case study strategy was adopted following a participatory research approach. This approach supports reflexivity and also provides access to all relevant documentation and staff within the case university. Thematic analysis was supported by data reduction and display techniques. Findings The introduction of a LSS approach rather than a reliance on lean alone introduced a structured methodology (DMAIC) that supported simplification of a number of administrative processes. A number of specific improvements were achieved including: Cycle time and cost reduction; customer or employee satisfaction; and rework and error reduction. The findings support the importance of the Readiness Factors as identified by Antony (2014), with particular insight into the role of senior and middle management, the impact of training and deployment of expertise. Research limitations/implications This paper is based on an ongoing, longitudinal, empirical study of a single case study in Ireland. Originality/value This paper tracks the development of CI in a HEI in a longitudinal manner and adds to the emerging the literature in this area. The paper evaluates the role of management at various levels, analyses the use of LSS tools and techniques and evaluated the role of training and capacity building. Implications for Management are shared including: design and role of training programmes, role of champions at various organisational levels, including key functional areas and sustaining momentum.

Association between performance measurement systems and organisational effectiveness

2014 ◽  
Vol 34 (7) ◽  
pp. 853-875 ◽  
Author(s):  
Bedanand Upadhaya ◽  
Rahat Munir ◽  
Yvette Blount
Keyword(s):  
Performance Measurement ◽  
Performance Measures ◽  
Financial Services ◽  
Content Type ◽  
Services Sector ◽  
Measurement Systems ◽  
Organisational Effectiveness ◽  
Financial Services Sector ◽  
Performance Measurement Systems

Purpose – The purpose of this paper is to investigate the role of performance measurement systems in organisational effectiveness in the context of the financial services sector within a developing country. Design/methodology/approach – Using the mail survey method data were collected from 69 financial institutions operating in Nepal. Multivariate analysis, in particular multiple regression analysis was employed to test the hypotheses. Findings – The results suggest that non-financial measures and feedback are tightly intertwined with organisational effectiveness. While institutions are focused on using the performance measures concerning internal business process perspective, less emphasis is placed on using customer and employee-related performance measures because they are considered less significant to organisational effectiveness. The findings also reveal that strategy-related feedback is considered more critical by management, as opposed to performance and staff. The study also provides evidence that 40.58 per cent of the financial institutions in Nepal had implemented the Balanced Scorecard, which is considered to be high when compared with other developing countries. Practical implications – The findings provide managers with valuable insights pertaining to the role of non-financial performance measures and the importance of feedback in improving organisational effectiveness, which could assist them in (re) aligning their performance measurement practices. Originality/value – The findings of this study contributes to the limited management accounting literature on performance measurement and the impact on organisational effectiveness by providing evidence from the financial services sector within the context of a developing country.

Impact of consumer socialization on soft drink consumption and mediating role of consumer generational behavior

2015 ◽  
Vol 117 (3) ◽  
pp. 1205-1222 ◽  
Author(s):  
Faisal Shahzad ◽  
Jamshed Khan Khattak ◽  
Mobeen Jamshed Khattak ◽  
Fahad Shahzad
Keyword(s):  
Soft Drink ◽  
Survey Method ◽  
Research Approach ◽  
Consumer Socialization ◽  
Content Type ◽  
Consumption Behavior ◽  
Soft Drink Consumption ◽  
Mediating Role ◽  
The Impact

Purpose – The purpose of this paper is to explore how consumers’ socialization influences soft drink consumption behavior in Pakistan. Since consumer socialization has long been considered but it is important to understand whether the extent of consumer socialization in terms of soft drink consumption influences consumer behavior by taking into consideration consumer cohorts. Design/methodology/approach – The quantitative research is based on consumer survey method by using Likert scale questionnaire. Convenience sampling technique with a sample size of 637 is used. Data are analyzed by using cronbach α, ANOVA, correlation and multiple regressions. Findings – Overall, the findings maintain the impact of consumer socialization on soft drink consumption. Such influence of consumer socialization through social media, cultural groups and social groups encourages soft drink socialization behavior. Additionally there is also an evidence of mediating role of consumer generational behavior in soft drink consumption. Research limitations/implications – The results of this paper extend knowledge of how consumer socialization affects soft drink consumption behavior and provide important insights into how consumer cohorts should be targeted. The Chosen research approach is a limitation of the study. Practical implications – The results are of value to academic researchers, soft drink industry practitioners in a way that it will help them to portray marketing and advertising activities by taking into consideration consumer cohorts behavior. Social implications – This paper addresses an untapped issue on how cohorts socialization at different social setting impact on consumer soft drink consumption behavior. Originality/value – This paper fulfills a recognized need to study soft drink socialization in terms of cohort’s behavior.

The role of brand interactivity and involvement in driving social media consumer brand engagement and brand loyalty: the mediating effect of brand trust

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Tariq Samarah ◽  
Pelin Bayram ◽  
Hasan Yousef Aljuhmani ◽  
Hamzah Elrehail
Keyword(s):  
Social Media ◽  
Brand Loyalty ◽  
Online Survey ◽  
Mediating Effect ◽  
Research Approach ◽  
Brand Trust ◽  
Content Type ◽  
Brand Engagement ◽  
The Impact

PurposeThis study explores central questions related to the connections between brand interactivity and involvement on brand-related outcomes (brand trust and loyalty) through understanding the role played by customer brand engagement (CBE) through social media platforms.Design/methodology/approachUsing an online survey, the data for this study were collected from 353 participants who follow Royal Jordanian Airlines on their Facebook page. A cross-sectional research approach was implemented using a partial least squares path modeling approach.FindingsThe study finds that perceived brand interactivity and involvement are positively associated with social media CBE. The authors also find that social media CBE is positively related to brand trust and that brand trust is positively associated with brand loyalty. Consequently, the authors observe that social media CBE is positively related to brand loyalty.Originality/valueThis study investigates the impact of perceived brand interactivity and involvement on social media CBE while accounting for the mediating role of brand trust through which social media CBE influences brand loyalty of airline brands in the Jordanian context. Finally, the findings have noteworthy theoretical and managerial implications.

Factors for performance measurement systems design in nonprofit organizations and public administration

2020 ◽  
Vol 24 (3) ◽  
pp. 377-399
Author(s):  
Louisi Francis Moura ◽  
Edson Pinheiro de Lima ◽  
Fernando Deschamps ◽  
Eileen M. Van Aken ◽  
Sergio E. Gouvea Da Costa ◽  
...  
Keyword(s):  
Performance Measurement ◽  
Nonprofit Organizations ◽  
Public Administration ◽  
Systems Design ◽  
Content Type ◽  
Measurement Systems ◽  
Performance Measurement Systems ◽  
The Impact ◽  
Design Factors ◽  
Practical Implications

Purpose The purpose of this research is to examine the factors that influence the design of performance measurement systems (PMSs) in nonprofit organizations (NPOs) and public administration and explore inter-relationships among these factors. Design/methodology/approach Findings resulted through the identification of design factors from the paper portfolio of a previous systematic literature review on this topic and the construction of a factor co-occurrence network for the identified factors.  Findings The methodology helped to determine the relationships among factors and show how these factors influence PMSs in NPOs and public administration. It also helped to demonstrate how PMSs in these organizations are different from PMSs in traditional companies because of the impact of the factors on the complexity and dynamics of NPOs and public administration. The findings and discussion contribute to the performance measurement literature on NPOs and public administration by presenting a set of design factors related to purpose, stakeholders and management. Practical implications This paper presents practical implications for managers regarding the PMS design process and shows how some design factors can be particularly related to these organizations Originality/value The design factors are particular to the organizational dynamic and should be considered by managers involved with the design (or redesign) process of performance measurement systems.

Understanding why the role of accounting is unchanged in Indonesian public hospitals

2016 ◽  
Vol 12 (2) ◽  
pp. 203-222 ◽  
Author(s):  
Heru Fahlevi
Keyword(s):  
Case Study Research ◽  
Main Tool ◽  
Public Hospitals ◽  
Research Approach ◽  
Willingness To Participate ◽  
Traditional Role ◽  
Content Type ◽  
Accounting Changes

Purpose This paper aims to understand why an expected enhanced role of accounting in Indonesian public hospitals has not occurred, although serial organizational changes and reform of hospital payment systems have taken place. Design/methodology/approach This study adopts a multiple case study research approach. It was carried out in two Indonesian public hospitals. Interviews were the main tool used for collecting data. The primary interviewees were the top managers, accountants and senior physicians in the hospitals surveyed. Findings Insights from the interviews revealed that the owners’ traditional role of funding deficits plus the conventional mindsets of managements and physicians who are only interested in health outcomes have hindered the infiltration of economic and accounting logic into the management of these two public hospitals. Consequently, the expected accounting innovations, i.e. an enhanced role of accounting in the hospitals’ daily activities did not emerge. Research limitations/implications This case study is not a longitudinal study and the interviewees, particularly senior physicians, were selected based on their availability and willingness to participate in the interviews. Thus, the findings should be treated with caution. Practical implications An enhanced role of accounting and other accounting innovations would indicate that the hospitals are responding as expected to the institutional and financial reforms. Originality/value Contingency theory and institutional theory have been used together in this study which aims to not only discuss the reasons for accounting changes occurring or not occurring, but also to understand the motivations behind the accounting changes or lack of change. Thus, a more comprehensive understanding of accounting innovations is expected.

Sign in / Sign up

Export Citation Format

Share Document