Hybridization as practice: clinical engagement with performance metrics and accounting technologies in the English NHS

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Christos Begkos ◽  
Katerina Antonopoulou
Keyword(s):  
Performance Measurement ◽  
Performance Metrics ◽  
Healthcare Setting ◽  
Business Managers ◽  
Structured Interviews ◽  
Content Type ◽  
Professional Boundaries ◽  
Care Outcomes ◽  
And Performance ◽  
Clinical Engagement

PurposeThis study aims to investigate the hybridization practices that medical managers engage with to promote accounting and performance measurement in the hybrid setting of healthcare. In doing so, the authors explore how medical managers enact and become practitioners of hybridity.Design/methodology/approachThe authors adopt a practice lens to conceptualize hybridization as an emergent, situated practice and capture the micro-activities that medical managers engage with when they enact hybridity. The authors conducted semi-structured interviews with medical managers, business managers and coding professionals and collected documents at an English National Health Service (NHS) hospital over the course of five years.FindingsThe findings accentuate two emergent practices through which medical managers instill hybridity to individuals who are hesitant or resistant to hybridization. Medical managers engage in equivocalizing and de-stigmatizing practices to broaden the understandings, further diversify or reconcile the teleologies of clinicians in non-managerial roles. In doing so, the authors signal the merits of accounting in improving care outcomes and remove the stigma associated to clinical engagement with costs.Originality/valueThe study contributes to hybridization and practice theory literature via capturing how hybridity is enacted in practice in a healthcare setting. As medical managers engage with and promote accounting information and performance measurement technologies in their practice environment, they transcend professional boundaries and hybridize the professional spaces that surround them.

How organizational culture influences performance measurement systems in SMEs

2019 ◽  
Vol 69 (2) ◽  
pp. 217-235 ◽  
Author(s):  
Meriam Jardioui ◽  
Patrizia Garengo ◽  
Semma El Alami
Keyword(s):  
Organizational Culture ◽  
Performance Measurement ◽  
Performance Measurement System ◽  
Structured Interviews ◽  
Content Type ◽  
Study Approach ◽  
Huge Impact ◽  
Performance Measurement Systems ◽  
And Performance ◽  
The Impact

Purpose Literature highlights the impact of culture on managerial processes in general and the performance measurement system (PMS) in particular. However, understanding how organizational culture (OC) influences the PMS remains a challenge, especially in SMEs as in these companies the studies are very limited. The purpose of this paper is to investigate how OC influences PMSs in manufacturing SMEs. Design/methodology/approach To achieve the above purpose, a case study approach has been adopted. Four manufacturing SMEs with heterogeneous OC were investigated by means of companies’ documents reviews, participant observations and semi-structured interviews. A conceptual framework based on the competing value framework proposed by Cameron and Quinn (1999) and the PMS typology proposed by Garengo (2009) has been used to investigate the impact of OC on PMS. Findings According to the results, OC has a huge impact on PMS in manufacturing SMEs. The dimensions of “internal/external focus” influence strategy formalization, monitoring of the external environment and performance review. The “flexibility/control” dimensions influence the adoption of the balanced (or unbalanced) set of performance measures a company uses. Originality/value This paper contributes to clarifying how OC influences PMSs in manufacturing SMEs. Moreover, the study of interplay between flexibility/control dimensions and internal/external dimensions supports the identification of three theoretical propositions and four PMS types related to the four different OCs identified by Cameron and Quinn (1999).

scholarly journals What you see depends on where you look: performance measurement of Australian accounting academics

2020 ◽  
Vol 33 (6) ◽  
pp. 1193-1218 ◽  
Author(s):  
Ann Martin-Sardesai ◽  
James Guthrie ◽  
Basil P. Tucker
Keyword(s):  
Performance Measurement ◽  
Online Survey ◽  
Performance Metrics ◽  
University Management ◽  
Structured Interviews ◽  
Content Type ◽  
Study Approach ◽  
Performance Measurement Systems ◽  
University Leaders ◽  
The Impact

PurposeThis paper explores the impact of contemporary calculative practices, termed “accountingisation”, on Australian accounting academics' values. Also, it seeks to understand the rationale underlying the development of various university performance measurement systems (PMSs), and their implementation and evaluation.Design/methodology/approachA case study approach uses accounting academics' responses to an online survey and also semi-structured interviews with senior research-related leaders in a group of Australian universities. This is supplemented by document analysis. A narrative story-telling approach explores and presents the combined data observations, over the period 2010–2018, of two characters: a “typical” accounting academic and a “typical” vice-chancellor.FindingsThe study contributes to the literature on PMSs in understanding “accountingisation”, the rationale behind the development, implementation and evaluation of performance metrics by senior management and its impact on accounting academics. It juxtaposes and unpacks the complexities and nuances of PMSs and provides empirical evidence by highlighting the perceptions of both the Australian accounting academics and senior university management. The findings demonstrate a level of discontent among accounting academics in reconciling the expectations of increased “accountingisation” within university PMSs. These are juxtaposed against the views of senior university leaders who are influential in determining PMSs.Originality/valueThis paper is novel in considering the implications of “accountingisation” in a contemporary setting, focusing on accounting academics, values and individual PMSs within business schools.

Receiving a national quality award three times

2015 ◽  
Vol 27 (1) ◽  
pp. 63-78 ◽  
Author(s):  
Paulo A. Cauchick Miguel
Keyword(s):  
Driving Force ◽  
Financial Analysis ◽  
Management Practice ◽  
Performance Excellence ◽  
Structured Interviews ◽  
Content Type ◽  
National Quality ◽  
Quality Award ◽  
And Performance ◽  
National Quality Award

Purpose – In recent decades, a framework for management performance has proven to be an important management practice for achieving organisational performance excellence. In this sense, the purpose of this paper is to analyse how a specific company manages to achieve performance excellence through the attainment of the Brazilian National Quality Award. Design/methodology/approach – The study adopts a case-based approach using a single unit of analysis that might be considered a revealing case. The company studied is one of the largest companies in the information and financial analysis sector in Latin America and is part of a major worldwide corporation. Semi-structured interviews with senior managers and document analysis were used for data collection, with content and inductive analysis performed a posteriori. Findings – The main results outline the approach adopted by the company for each performance excellence award criterion and highlight some of the relevant organisational practices, especially those related to the nature of the company’s businesses. The findings show that the top management has been an essential driving force in transforming the managers at all levels into agents of improvement at the studied company. Additional key points are the deployment of the company’s “shared values” throughout the company and the implementation of a medium- and long-term comprehensive strategic plan focused on the award criteria. The company’s strategic system has been a driving force of its success. Research limitations/implications – For a more extensive empirical validation, further replications using other samples are needed to ensure the external validity of these findings. Originality/value – This paper is one of the few published studies discussing business excellence in emerging economies, which is not observed very often in developing markets. In addition, the paper focuses on promoting a culture of quality, a less common phenomenon in the economies of developing countries than in those of developed nations. Finally, this paper may be useful for practitioners and academics interested in the subject of quality and performance excellence.

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 Diffusion of innovation among Malaysian manufacturing SMEs

2018 ◽  
Vol 21 (1) ◽  
pp. 113-141 ◽  
Author(s):  
Abdullah Al Mamun
Keyword(s):  
Diffusion Of Innovation ◽  
Cost Benefit ◽  
Innovation Adoption ◽  
Strategic Orientation ◽  
Structured Interviews ◽  
Innovation Ecosystem ◽  
Consumer Market ◽  
Content Type ◽  
Service Adoption ◽  
And Performance

Purpose The purpose of this paper is to examine the attributes of innovation adoption and its effects on the performance of Malaysian manufacturing SMEs. Design/methodology/approach Quantitative data were collected from 360 randomly selected manufacturing SMEs through structured interviews. Findings The findings of the study confirmed that, in Malaysian manufacturing SMEs, the degree of persuasion (i.e. relative advantages, compatibility, complexity, trialability and observability), strategic orientation (i.e. consumer, market and entrepreneurship) and firm antecedents (i.e. prior condition, knowledge and risk orientation) have significant effects on the innovation (i.e. product, process and service) adoption and performance of SMEs. Practical implications For policymakers, this study emphasizes the areas to focus on the development of an effective innovation ecosystem for an innovation-led economy. Because SMEs operate with limited resources and capacity, the programs and policies for innovation support systems must focus on providing new innovation information, cost-benefit analyses for new innovation adoption, innovation adoption processes and how new innovations affect performance. Originality/value The paper examines an important, but under-researched issue – designed and tested a model under the premises of the DOI and organizational diffusion of innovation theories which improve the knowledge and understanding about the innovation adoption by manufacturing SMEs.

Intellectual capital and performance measurement systems in Iran

2018 ◽  
Vol 19 (2) ◽  
pp. 294-320 ◽  
Author(s):  
Kaveh Asiaei ◽  
Ruzita Jusoh ◽  
Nick Bontis
Keyword(s):  
Performance Measurement ◽  
Organizational Performance ◽  
Intellectual Capital ◽  
Structural Model ◽  
Chief Financial Officers ◽  
Least Squares Regression ◽  
Content Type ◽  
Intellectual Assets ◽  
Performance Measurement Systems ◽  
And Performance

PurposeThe purpose of this paper is to empirically explore how the effect of intellectual capital (IC) on organizational performance is indirect and mediated through performance measurement (PM) systems.Design/methodology/approachData were collected from a survey of 128 chief financial officers of Iranian publicly listed companies. Hypotheses were tested using partial least squares regression, a structural modeling technique which is appropriate for highly complex predictive models.FindingsResults from the structural model indicate that, in general, companies with a higher level of IC place a premium on the balanced use of PM systems in a diagnostic and interactive style. Furthermore, the results provide some evidence that IC is indirectly associated with organizational performance through the intervening variable of the balanced use of interactive and diagnostic PM systems.Practical implicationsThis study sheds light on the issue of how senior management should use PM systems to take full advantage of intellectual assets which could lead to improved organizational performance.Originality/valueThis is the first study of its kind to synthesize a model which examines IC, PM systems, and organizational performance. Although the effect of different types of intangible assets on performance has been substantially examined in the literature, less effort has been devoted to understanding the role of PM systems in leveraging an organization’s IC.

Performance measurement in smart city governance: a case study of an Egyptian city council

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Loai Ali Zeenalabden Ali Alsaid
Keyword(s):  
Performance Measurement ◽  
Smart City ◽  
Performance Metrics ◽  
City Council ◽  
Content Type ◽  
Measurement Systems ◽  
Multi Level ◽  
City Governance ◽  
Performance Measurement Systems

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.

ICT Based Performance Measurement and Benchmarking Methodology

2020 ◽  
pp. 188-196
Author(s):  
Nadja Yang Meng ◽  
Karthikeyan K
Keyword(s):  
Best Practices ◽  
Performance Measurement ◽  
Performance Metrics ◽  
Performance Enhancement ◽  
Performance Measurements ◽  
Know How ◽  
Performance Benchmarking ◽  
Measurement Framework ◽  
And Performance ◽  
Made In

Performance benchmarking and performance measurement are the fundamental principles of performance enhancement in the business sector. For businesses to enhance their performance in the modern competitive world, it is fundamental to know how to measure the performance level in business that also incorporates telling how they will performance after a change has been made. In case a business improvement has been made, the performance processes have to be evaluated. Performance measurements are also fundamental in the process of doing comparisons of performance levels between corporations. The best practices within the industry are evaluated by the businesses with desirable levels of the kind of performance measures being conducted. In that regard, it is fundamental if similar businesses applied the same collection of performance metrics. In this paper, the NETIAS performance measurement framework will be applied to accomplish the mission of evaluating performances in business by producing generic collection of performance metrics, which businesses can utilize to compare and measure their organizational activities.

A problem-solving routine for improving hospital operations

2015 ◽  
Vol 29 (2) ◽  
pp. 252-270 ◽  
Author(s):  
Manimay Ghosh ◽  
Durward K Sobek II
Keyword(s):  
Problem Solving ◽  
Process Improvement ◽  
Hospital Setting ◽  
Improve Patient Care ◽  
Healthcare Setting ◽  
Theory Approach ◽  
Structured Interviews ◽  
Short Term ◽  
Content Type ◽  
Hospital Operations

Purpose – The purpose of this paper is to examine empirically why a systematic problem-solving routine can play an important role in the process improvement efforts of hospitals. Design/methodology/approach – Data on 18 process improvement cases were collected through semi-structured interviews, reports and other documents, and artifacts associated with the cases. The data were analyzed using a grounded theory approach. Findings – Adherence to all the steps of the problem-solving routine correlated to greater degrees of improvement across the sample. Analysis resulted in two models. The first partially explains why hospital workers tended to enact short-term solutions when faced with process-related problems; and tended not seek longer-term solutions that prevent problems from recurring. The second model highlights a set of self-reinforcing behaviors that are more likely to address problem recurrence and result in sustained process improvement. Research limitations/implications – The study was conducted in one hospital setting. Practical implications – Hospital managers can improve patient care and increase operational efficiency by adopting and diffusing problem-solving routines that embody three key characteristics. Originality/value – This paper offers new insights on why caregivers adopt short-term approaches to problem solving. Three characteristics of an effective problem-solving routine in a healthcare setting are proposed.

scholarly journals Strategizing in English hospitals: accounting, practical coping and strategic intent

2019 ◽  
Vol 32 (5) ◽  
pp. 1270-1296
Author(s):  
Christos Begkos ◽  
Sue Llewellyn ◽  
Kieran Walshe
Keyword(s):  
Coping Mechanism ◽  
Business Managers ◽  
Structured Interviews ◽  
Financial Reports ◽  
Content Type ◽  
Strategic Intent ◽  
Emergent Strategy ◽  
Business Cases ◽  
Organisational Strategy ◽  
Clinical Directors

Purpose The purpose of this paper is to investigate the intricate ways in which accounting is implicated in the unfolding of strategizing in a pluralistic setting. The authors treat strategizing as a practical coping mechanism which begins in response to a problem and unfolds over time into an episode. This approach enables the authors to explore strategizing pathways and the ways they can mobilise accounting to advance from practical coping to explicit strategic intent. Design/methodology/approach The authors conducted semi-structured interviews with Clinical Directors, Business Managers and Finance personnel at three NHS hospitals. Documents were also collected, such as business cases and financial reports. The authors employed theories on strategizing agency, episodes and practical coping to select examples of strategizing and indicate how strategizing is constructed and performed. The authors present the results of this qualitative analysis in three strategizing narratives. Findings The analysis highlights how Clinical Directors’ strategizing with accounting, in response to their financial problems, can take on contesting, conforming and circumventing modes. As the strategizing pathway unfolds, accounting acts as an obligatory passage point through which Clinical Directors pursue their strategic intent. Along each pathway the authors identify, first, where practical coping takes on a clear strategic intent and, second, whether this emergent strategy proves efficacious. Originality/value The authors contribute to the nascent body of accounting and strategizing studies through seeing strategizing with accounting, not as the formulation of explicit organisational strategy as “done” in board rooms and strategy meetings, but as an impromptu response to a critical financial problem within a localised organisational setting. In response to a problem, actors may realise their immanent strategizing through their engagement with accounting practices.

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