Measuring the added value of workplace change

Facilities ◽  
2015 ◽  
Vol 33 (11/12) ◽  
pp. 773-792 ◽  
Author(s):  
Chaiwat Riratanaphong ◽  
Theo van der Voordt
Keyword(s):  
Performance Measurement ◽  
Added Value ◽  
Performance Criteria ◽  
Performance Measurement System ◽  
Organisational Performance ◽  
Workplace Change ◽  
Content Type ◽  
Measurement Systems ◽  
Performance Measurement Systems ◽  
The Impact

Purpose – The purpose of this paper is to compare performance measurement systems from the literature with current performance measurement approaches in practice to get a better understanding of the complex relationships between workplace change, added value and organisational performance. To be able to measure the added value of workplace change, a valid and reliable performance measurement system is needed to measure the impact of the work environment on organisational performance before and after the change. A second aim is to have a closer look at the appraisal of workplace change by the end users. Design/methodology/approach – A review of the literature traced various performance measurement systems with different performance areas and key performance indicators (KPIs). Three case studies were conducted, two in Thailand, and one in The Netherlands, to explore if and how these theoretical insights are applied in current practice. Due to the worldwide introduction of New Ways of Working, special attention is paid to employee satisfaction and perceived productivity support. Findings – Many performance criteria and KPIs from literature are used in practice. However, apart from the balanced scorecard, no performance measurement system from literature is literally applied. Regarding most issues, none of the organisations conducted a comparison of the impact of their real estate on organisational performance before and after the change. In one case only, both ex ante and ex post data were collected about the appraisal of change by the end users. Research limitations/implications – The number of cases is limited. Additional case studies in depth are needed to get a wider picture of practice. Besides, still much work has to be done to operationalise the performance criteria. Practical implications – The performance measurement systems that were found in theory and practice can be used as input to value adding management of facilities. Based on the findings, a step-by-step procedure is presented to facilitate the selection of prioritised KPIs. Originality/value – This research connects the concepts of performance measurement and adding value by workplace change with data from two different continents.

Supplier performance measurement system use, relationship trust, and performance improvement: a dyadic perspective

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Vieri Maestrini ◽  
Andrea Stefano Patrucco ◽  
Davide Luzzini ◽  
Federico Caniato ◽  
Paolo Maccarrone
Keyword(s):  
Performance Measurement ◽  
Performance Improvement ◽  
Measurement System ◽  
Structural Equation ◽  
Performance Measurement System ◽  
Content Type ◽  
Performance Improvements ◽  
Supplier Performance ◽  
Performance Measurement Systems ◽  
The Impact

PurposeGrounding on resource orchestration theory, this paper aims to study the relationship between the way buying companies use their supplier performance measurement systems and the performance improvements obtained from suppliers, with relationship trust identified as a mediator in the previous link.Design/methodology/approachThe authors design a conceptual model and test it through structural equation modelling on a final sample of 147 buyer-supplier responses, collected by means of a dyadic survey.FindingsResults suggest that the buyer company may achieve the most by balancing a diagnostic and interactive use of the measurement system, as they are both positively related to supplier performance improvement. Furthermore, relationship trust acts as a mediator in case of the interactive use, but not for the diagnostic. This type of use negatively affects relationship trust, due to its mechanistic use in the buyer-supplier relationship.Originality/valueThe authors’ results contribute to the current academic debate about supplier performance measurement system design and use by analyzing the impact of different supplier performance measurement system uses, and highlighting their relative impact on relationship trust and supplier performance improvement. From a methodological perspective, adopting a dyadic data collection process increases the robustness of the findings.

scholarly journals Performance measurement systems in auditing firms

2015 ◽  
Vol 5 (4) ◽  
pp. 395-423 ◽  
Author(s):  
Mohamed Hegazy ◽  
Myada Tawfik
Keyword(s):  
Performance Measurement ◽  
Performance Measures ◽  
Measurement System ◽  
Performance Measurement System ◽  
Future Research ◽  
High Quality ◽  
Content Type ◽  
Financial Measures ◽  
Measurement Systems ◽  
Performance Measurement Systems

Purpose – The purpose of this paper is to investigate challenges facing auditing firms in designing and measuring their performance and discusses why and how the balance scorecard (BSC) could support the auditing firms overcome such challenges. The paper contributes to the existing literature by identifying the peculiarity of the auditing firms in designing and implementing performance measurement systems including the need for sound and advanced information systems, subjectivity embedded in measuring customer satisfaction, growth and success of the firms and restrictions imposed by regulations and auditing standards for the provision of non-audit services which may increase the firms’ revenues and profits to help maintain high-quality outputs. Also, the paper provided evidence for the use of non-financial measures in service industry in particular for customers and finance. The unique dilemma in the auditing firms to provide services to satisfy customers yet maintaining distance and independence from them represent an important research question requiring investigation and study. Design/methodology/approach – A review of the literature for performance evaluation in general and in particular BSCs in service industries was made to identify challenges facing auditing firms when measuring their performance. Data were collected using case study approach; two auditing firms, one of the Big 4 and a medium size auditing firm with international affiliation operating in the Egyptian market were selected. Interviews, document analysis and participant observations were used in the analysis of each firm performance measurement system. Findings – The paper suggests that major challenges face auditing firms in measuring their performance mainly the size of the firm and its affiliation with international auditing firm, the qualification and experience of partners and audit managers needed for the design and implementation of a BSC or similar performance measures, the resources required for the introduction of such performance measure and the peculiarity of the auditor and client relationship with the need to maintain independence and confidentiality while providing high-quality services. Although both auditing firms being studied have formal performance measurement systems, they differ in their degree of comprehensiveness. In particular, the performance measurement system of the larger firm is more elaborate than that of the smaller one and both place more emphasis on qualitative measures such as learning and growth and internal business processes than financial measures. Research limitations/implications – Overall, the results have implications for understanding the performance measurement process of auditing firms in general and in particular in an emerging economy such as Egypt. The identification of the challenges facing auditing firms in measuring their performance and how the implementation of BSC can help partners and employees to overcome those challenges will add to the literature for performance evaluation in service companies. Future research should be carried to compare and assess differences between the behavioural aspects of performance measures in auditing firms and possible application of BSC in such firms and those used in services industry. Also, the practicality of implementing a BSC measures for different auditing firms should be investigated further in future research. Originality/value – The research among the first to investigate the challenges facing auditing firms in designing and operating a performance measurement system and to discuss, using case studies, how a BSC could support the auditing firms to overcome such challenges. Further, the research provides insights into performance measures in auditing firms in developing economies like Egypt which are sparse since most studies have been conducted in developed economies. Also, the paper enriches the literature of performance measurement systems in service rather than the manufacturing sector especially for medium and small size firms.

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.

The impact of supplier performance measurement systems on supplier performance

2018 ◽  
Vol 38 (11) ◽  
pp. 2040-2061 ◽  
Author(s):  
Vieri Maestrini ◽  
Davide Luzzini ◽  
Federico Caniato ◽  
Paolo Maccarrone ◽  
Stefano Ronchi
Keyword(s):  
Performance Measurement ◽  
Structural Model ◽  
Positive Impact ◽  
Joint Effect ◽  
Performance Measurement System ◽  
Content Type ◽  
Sustainability Performance ◽  
Supplier Performance ◽  
Performance Measurement Systems ◽  
The Impact

Purpose The purpose of this paper is to empirically investigate the impact of a mature supplier performance measurement system (SPMS) adoption all along its lifecycle phases (i.e. design, implementation, use and review) on the suppliers’ performance. Design/methodology/approach The research hypotheses have been tested on a final sample of 147 pairs of buyer-supplier responses, collected by means of a dyadic survey involving manufacturing firms and one key supplier of their choice. The research framework has been tested through a structural model using PLS regression. Findings Considering the joint effect of all the four SPMS phases on supplier performance, the findings show that the system use and review play a prominent effect: the former have a positive impact on supplier quality, delivery and sustainability performance; the latter positively affects supplier delivery, innovation and sustainability. A mature design displays a positive effect on supplier sustainability performance, while a mature implementation results to negatively affect supplier innovation performance. Finally, cost performance is not impacted by any of the four phases. Originality/value This study contributes to the open debate regarding the relationship between SPMSs and actual supplier performance improvement. In particular, the lifecycle perspective is introduced to clearly distinguish among each phase of adoption and assess their relative impact on supplier performance. Besides, the dyadic nature of the study allows to investigate different subcomponents of supplier performance jointly considering the buyer company and supplier company perspective, thus achieving a more insightful and robust information.

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 Social media and performance measurement systems: towards a new model?

2016 ◽  
Vol 65 (2) ◽  
pp. 139-161 ◽  
Author(s):  
Yulia Sidorova ◽  
Michela Arnaboldi ◽  
Jacopo Radaelli
Keyword(s):  
Social Media ◽  
Performance Measurement ◽  
Performance Indicators ◽  
Measurement Methods ◽  
Future Research ◽  
Holistic Model ◽  
Content Type ◽  
Measurement Systems ◽  
Performance Measurement Systems ◽  
The Impact

Purpose – The purpose of this paper is to analyse how social media (SM) influence performance measurement systems (PMS), examining changes in measurement methods, performance indicators and their application. Design/methodology/approach – The framework of the research was constructed to cover the technical component of PMS (measurement methods and indicators) and the use of the information obtained from SM. Empirically, the study is based on a set of case studies in eight companies. Findings – The study findings offer a theoretical and empirical framework to evaluate PMS in the era of SM. It provides a classification of SM metrics, key performance indicators correlated to their use within different departments belonging to eight companies, highlighting the benefits and threats of SM information for PMS. Research limitations/implications – The limitation of this study is the diversity of industries included into the multiple-case study. The authors choose cases with the aim of providing a broader view on the impact of SM on PMS. However, the results show the dependency of use and type of measurement on certain industries, requiring future research focused on specific sectors or PMS aspects. Practical implications – The paper provides a map of SM information measurement methods and use, which allows companies to position themselves and examine PMS evolution. Originality/value – The results of the paper propose a holistic model, employing SM as a new variable in PMS.

The contingency of performance measurement systems in Moroccan public institutions and enterprises

2019 ◽  
Vol 27 (4) ◽  
pp. 613-632
Author(s):  
Mohammed Ibrahimi ◽  
Siham Naym
Keyword(s):  
Performance Measurement ◽  
Performance Indicators ◽  
Public Institutions ◽  
Performance Measurement System ◽  
Financial Indicators ◽  
Government Control ◽  
Contextual Variables ◽  
Content Type ◽  
Measurement Systems ◽  
Performance Measurement Systems

Purpose In the framework of contingency theory, this paper aims to study the contextual variables that influence the variety of the contents of a performance measurement system, specifically the use of non-financial indicators in Moroccan public institutions and enterprises (MPIE). Design/methodology/approach Aiming to study the factors which influence the use of financial and non-financial indicators within MPIEs, the authors attempted to identify all performance indicators used by the MPIEs in the sample. They selected 23 MPIEs with an industrial and commercial character and analyzed their reports for the period from 2010 to 2015. To evaluate the variety of performance indicators within these organizations, they used the multi-dimensional definition of performance recommended by Kaplan and Norton (1998) and used linear regressions to explain their relationship with the contextual variables. Findings Three hypotheses were developed regarding these contingency factors, predicting a positive relationship between the age, the size and the competitive environment of the organization, on one hand, and the use of non-financial indicators on the other hand. Following the study of MPIEs, the authors found that these organizations normally use financial indicators. However, the use of non-financial indicators is influenced by the age of the organization alone. Originality/value The scientific contribution of this paper is twofold: first, the authors seek to fill the gap in studies of performance measurement systems for MPIEs; second, they wish to enrich the scientific literature for underdeveloped countries which suffer from lack of data. Its managerial contribution is also dual: first, the authors aim to provide managers of MPIEs with a clearer understanding of non-financial measures that fully address the different management needs of their organizations; second, they encourage the government control using non-financial aspects alongside financial aspects.

Assessing maturity and effectiveness of enterprise performance measurement systems

2005 ◽  
Vol 54 (5/6) ◽  
pp. 400-418 ◽  
Author(s):  
Eileen M. Van Aken ◽  
Geert Letens ◽  
Garry D. Coleman ◽  
Jennifer Farris ◽  
Dirk Van Goubergen
Keyword(s):  
Performance Measurement ◽  
Measurement System ◽  
Assessment Process ◽  
Performance Measurement System ◽  
Enterprise Performance ◽  
Design Quality ◽  
Content Type ◽  
Measurement Systems ◽  
Case Application ◽  
Performance Measurement Systems

PurposeThe purpose of this paper is to describe and illustrate an application of a tool for assessing the maturity and effectiveness of enterprise performance measurement systems.Design/methodology/approachAssessment elements were defined based on the literature, and the scoring approach was designed based on performance excellence frameworks such as Baldrige and EFQM. A research case application in a Belgian public sector organization is used to illustrate how the tool can be used and the types of insights generated.FindingsThe case application indicates that the tool can be used to generate useful and actionable feedback for leadership to increase the maturity of enterprise performance measurement systems. The tool can also be used to longitudinally track progress in performance measurement system effectiveness.Research limitations/implicationsThe current paper represents the pilot application of the tool. Future work is needed to further test and refine the tool, refine the assessment process, and collect additional assessment data in other organizations.Originality/valueThis tool provides a more holistic yet detailed assessment of performance measurement systems. It assesses measurement system design quality, as well as implementation/use Specific feedback on process gaps can be used to detect and address problem areas, providing value for practitioners. The tool provides researchers with a standard, structured approach for collecting and codifying detailed observations and artifacts when studying 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.

Knowledge assets, capabilities and performance measurement systems: a resource orchestration theory approach

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Kaveh Asiaei ◽  
Zabihollah Rezaee ◽  
Nick Bontis ◽  
Omid Barani ◽  
Noor Sharoja Sapiei
Keyword(s):  
Performance Measurement ◽  
Corporate Performance ◽  
Equation Modeling ◽  
Knowledge Assets ◽  
Content Type ◽  
Knowledge Resources ◽  
Measurement Systems ◽  
Resource Orchestration ◽  
Performance Measurement Systems ◽  
The Relationship

Purpose The pivotal role of knowledge management (KM) and its extensive implications have been debated in the academic literature with insufficient focus on its link to particular organizational control mechanisms such as performance measurement systems (PMS). To bridge this gap and building on resource orchestration theory, this paper aims to investigate the relationships between KM factors, PMS and corporate performance. Design/methodology/approach Based on a survey data set of 92 listed companies in Iran, the framework and hypotheses were tested using structural equation modeling (SEM) based on partial least squares (PLS). Findings The SEM-PLS results indicate that knowledge assets are significantly associated with both PMS and corporate performance while knowledge process capabilities (KPC) are not significantly associated with PMS and corporate performance. This study also shows that PMS mediates the relationship between knowledge assets and corporate performance. Practical implications The results suggest that the use of appropriate management control systems plays an effective role in synchronizing, aligning and orchestrating a company’s various knowledge resources, which, in turn, can lead to superior overall performance. Originality/value Building on a unique synthesis of resource orchestration theory and the knowledge-based view of the firm, the results of this study provide the first empirical evidence on how PMS intervenes in the relationship between knowledge resources (knowledge assets and KPC) and corporate performance.

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