scholarly journals Determination of organisational essential needs as the basis for developing a Maṣlaḥah-based performance measurement

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Achmad Firdaus
Keyword(s):  
Performance Measurement ◽  
Research Design ◽  
Customer Orientation ◽  
Research Question ◽  
Cycle Performance ◽  
Customer Engagement ◽  
Learning Orientation ◽  
Process Orientation ◽  
Content Type ◽  
Internal Process

Purpose The purpose of the study is twofold: first, it is to develop each aspect of maṣlaḥah ḍarūriyah (essential needs), i.e. dīn (faith/religion), nafs (soul), ʿaql (intellect), naṣl (descendants) and mal (wealth), into various aspects of organisational essential needs; second, it is to formulate maṣlaḥah-based performance measurement. Design/methodology/approach The research is an exploratory study that uses a two-stage design: defining the research question and developing the research design. The research question is how each element of maṣlaḥah ḍarūriyah can become an element of organisational essential needs. The research design developed is to formulate maṣlaḥah-based performance measurement. Findings The study concludes that maṣlaḥah ḍarūriyah could be developed as a basis for identifying organisational essential needs. The five elements of maṣlaḥah ḍarūriyah are developed into the following organisational essential needs: worship orientation, internal process orientation, talent orientation, learning orientation, customer orientation and wealth orientation. Maṣlaḥah-based performance measurement uses five variables: strategic objective, measure, formula, target and strategic initiatives and applies the modified plan – do – check – action cycle: performance planning, performance implementation, performance evaluation and performance action. Practical implications Organisational essential needs can be developed by Islamic financial institutions (IFIs) into performance measurement. IFIs have six essential needs that can be developed into performance variables. Key performance indicators that can be developed for each need are worship orientation (social responsibility, regulatory compliance and Sharīʿah compliance); internal process orientation (innovation process, digital adaptation and employee satisfaction); talent orientation (career development, talent pool, compensation and benefits); learning orientation (training programme, training evaluation and return on training investment); customer orientation (customer engagement, customer satisfaction, customer survey and promotion programme); wealth orientation (profitability, cost-cutting, share prices, dividends, cost efficiency and financial sustainability). Originality/value This paper contributes to new knowledge. The study attempts to discuss the organisational essential needs based on the maṣlaḥah ḍarūriyah concept, while previous studies discussed organisational needs based on Maslow’s hierarchy of needs. In developing performance measurement, organisational performance is measured in a balanced manner. According to the concept of Maṣlaḥah, not only financial factors but also worship, internal processes, talents, learning and customers define organisational needs. Thus, organisational needs are considered not only in terms of material factors but also in terms of spiritual (worship) factors.

scholarly journals Auditors’ professional and organizational identities and commercialization in audit firms

2018 ◽  
Vol 31 (2) ◽  
pp. 374-399 ◽  
Author(s):  
Pernilla Broberg ◽  
Timurs Umans ◽  
Peter Skog ◽  
Emily Theodorsson
Keyword(s):  
Professional Identity ◽  
Customer Orientation ◽  
Linear Regression Analysis ◽  
Positive Association ◽  
Process Orientation ◽  
Content Type ◽  
Organizational Identities ◽  
Big 4 ◽  
Audit Firms ◽  
New Instrument

Purpose The purpose of this paper is to explain how auditors’ professional and organizational identities are associated with commercialization in audit firms. Unlike previous studies exploring the consequences of commercialization in the firms, the study directs its attention toward the potential driver of commercialization, which the authors argue to be the identities of the auditors. Design/methodology/approach The paper is based on 374 responses to a survey distributed to 3,588 members of FAR, the professional association of accountants, auditors and advisors in Sweden. The study used established measures of organizational and professional identity and introduced market, customer and firm process orientation as aspects of commercialization. The study explored the data through descriptive statistics, principle component analysis and correlation analysis and tested the hypotheses with multiple linear regression analysis. Findings The findings indicated that the organizational identity of auditors has a positive association with three aspects of commercialization: market orientation, customer orientation and firm process orientation. Contrary to the arguments based on prior literature, the study has found that the professional identity of auditors is also a positively associated with commercialization. This indicates a change of the role of professional identity vis-à-vis commercialization of audit firms. The positive association between professional identity and commercial orientation could indicate the development of “organizational professionalism.” The study also found differences between the association between professional identity and commercialization in Big 4 and non-Big 4 firms. While in Big 4 firms, professional identity is positively associated only with the firm’s process orientation, in non-Big 4 firms, professional identity has a positive association with all three aspects of commercialization. Originality/value The paper provides insight into how auditors’ identities have influenced commercialization of audit firms and into the normalizing of commercialization within auditing. The study also developed a new instrument for measuring commercialization, one based on market, customer and firm process orientation concepts. This paper suggests that this instrument is an alternative to the observation through proxies.

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.

Engaging customers with employees in service encounters

2020 ◽  
Vol 31 (6) ◽  
pp. 1071-1105
Author(s):  
Haw-Yi Liang ◽  
Chih-Ying Chu ◽  
Jiun-Sheng Chris Lin
Keyword(s):  
Structural Equation ◽  
Customer Orientation ◽  
Past Research ◽  
Service Industries ◽  
Customer Engagement ◽  
Equation Modeling ◽  
Service Firms ◽  
Content Type ◽  
Service Engagement ◽  
Service Interactions

PurposeKeeping both employees and customers highly engaged has become a critical issue for service firms, especially for high-contact and highly customized services. Therefore, it is essential to engage employees and customers during service interactions for better service outcomes. However, past research on employee and customer engagement has primarily focused on brands and organizations. Little research has concentrated on service interactions as the objects of engagement. To fill this research gap, this study aims to clarify and define service engagement behaviors (SEBs), identify various employee and customer SEBs and develop a model to investigate the relationships between these behaviors.Design/methodology/approachA theoretical framework was developed based on social contagion theory and service-dominant (S-D) logic to explore the effects of employee SEBs on customer SEBs through customer perceptions of relational energy and interaction cohesion. Dyadic survey data collected from 293 customer-employee pairs in various high-contact and highly customized service industries were examined through structural equation modeling.FindingsResults show that employee SEBs (service role involvement, customer orientation behavior and customer empowerment behavior) positively influence relational energy and interaction cohesion, which in turn affect customer SEBs (service exploration behavior and service coordination behavior).Originality/valueThis study represents pioneering research to conceptualize SEBs. Different from the extant literature on engagement, SEBs capture the proactive and collaborative engagement behaviors of employees and customers in service interactions. Various employee and customer SEBs were identified and an empirical model was proposed and tested to investigate the effect of employee SEBs on customer SEBs through relational energy and interaction cohesion.

Method for performance measurement of car companies from a stability-value leverage perspective

2019 ◽  
Vol 10 (1) ◽  
pp. 411-434 ◽  
Author(s):  
Wouter Beelaerts van Blokland ◽  
Sebastiaan van de Koppel ◽  
Gabriel Lodewijks ◽  
Wouter Breen
Keyword(s):  
Performance Measurement ◽  
Lean Manufacturing ◽  
Business Performance ◽  
Research Question ◽  
Company Performance ◽  
Maturity Model ◽  
Content Type ◽  
Main Research ◽  
Performance Measurement Systems ◽  
Level I

Purpose Today, most of the car manufacturers world-wide have embraced the principles of lean manufacturing on strategic and operational level. On strategic level car companies like Toyota (Womack et al., 1990) shifted 63 per cent of the value of the car towards the first, second and third tier suppliers for the co-production and co-development of cars as an effect of lean implementation. However, lean implementation was also followed by for instance Ford and GM in the USA, the latter company faced a sudden disruption in 2009 due to the break-out of the financial crisis in 2008, while Ford survived. Could this be foreseen? The exclusive use of (classic) financial performance indicators may give a false image of a company’s current and future performance. There is a need for a model to identify “the stars and the laggards’ regarding car companies by taking into account non-financial and intangible dimensions as advocated by Neely et al. (2003) regarding the third generation of business performance measurement systems. The purpose of this paper is therefor to propose a method to measure and benchmark car company performance which includes the non-financial R&D dimension as well as supply chain, value creating and employee dimensions. These dimensions are present in the value leverage model (van Blokland et al., 2012a, 2012b) which can serve as a basis for this method. The aim is to contribute to the third generation business performance measurement systems by further development of the value leverage model towards a maturity model for benchmarking car company performance. The proposed method can provide a big picture and give insight regarding company performance and direction of the performance. Design/methodology/approach Value leverage can be measured by a correlation analysis regarding three dimensions, namely, supply chain, R&D and value creation, all relative to the employee or capita which results in the average value leverage (AVL) factor. This AVL factor can be used to compose a combined relative and absolute ranking. The score regarding the AVL results in a relative ranking expressing the level of stability regarding the car companies value chain and system. For the absolute ranking the car companies receive per variable parameter a score according to their absolute performance relative to the other car companies. The relative and absolute ranking are presented on the vertical and horizontal axes forming a matrix. The matrix is the basis for the stability-value leverage maturity model for measuring and benchmarking company performance. With the proposed method, the following main research question can be answered: “How can company performance be measured and benchmarked from a stability-value leverage perspective?”. Findings With the proposed method, stability-value leverage performance can be measured. The relative ranking on the vertical axis and the absolute ranking form together a matrix which is presented by a scatterplot. A matrix with four maturity levels emerged from the analysis by introducing the average score of all the car companies together in the data set crossing the matrix vertical and horizontal. The four levels are as follows: Level I, low stability – low value leverage; Level II, low stability – high value leverage; Level III, high stability – low value leverage; and Level IV, high stability – high value leverage. Stability-value leverage performance of car companies can be measured over time which makes it possible to observe to which direction the car company migrates for instance from Level I to Level III, before and after the financial crises in 2008. The car companies BMW, Daimler, Audi, Ford and Honda are the best performing companies in stability-value leverage over the period 2000-2014, as they are situated at Level IV. With the findings, the main research question can be answered. The value leverage indicators can be used for measuring and benchmarking company performance regarding four maturity levels of stability and value leverage. The direction of performance can be observed as well. Research/limitations/implications This research is limited to the car industry. Further research is devised to test the indicators for instance on the truck manufacturing industry. Further research towards new variables is part of the ongoing research. Practical/implications With the value leverage maturity model, it is possible to inform stakeholders about stability, value leverage and value creation capability of car companies. Weak performing companies can be identified in an early stage with this method to anticipate for instance on possible discontinuation of a car company effecting in merger an acquisition processes. Social/implications With the method stakeholders such as employees, users of cars and investors can be informed about how and why car companies perform in an unstable or stable manner. Originality/value This research towards ranking and classification of car companies aligns with theories regarding lean manufacturing and maturity models, as these models are used to compare companies on their level of perfection or excellence.

The Protégé mentoring mindset: a framework for consideration

2014 ◽  
Vol 3 (3) ◽  
pp. 255-276 ◽  
Author(s):  
Linda J. Searby
Keyword(s):  
Goal Orientation ◽  
School Principals ◽  
Research Question ◽  
Phenomenological Approach ◽  
Learning Orientation ◽  
Central Research ◽  
Content Type ◽  
The Usa ◽  
The One ◽  
Definition Of

Purpose – The purpose of this paper is to define and describe the mentoring mindset in a protégé. The central research question was: What constitutes a mentoring mindset in a protégé who is poised to receive maximum benefits from a mentoring relationship, as described by the mentor? Design/methodology/approach – A phenomenological approach was used to conduct this study. Interviews were conducted with veteran school principals who were trained mentors, assigned and paired with newly appointed principals for a year of mentoring. The identification of the phenomenon of the mentoring mindset of the protégé was derived from the mentors’ perspectives of their protégés’ behaviors, dispositions, attitudes, and competencies, as they were conveyed in the research interviews. Findings – A definition of the protégé's mentoring mindset was created after analysis of the interview data, and indicators of the presence and absence of the mindset were formulated into a Protégé Mentoring Mindset Framework that provides information on protégé competencies. The protégé with a mentoring mindset takes initiative, possesses a learning orientation, has a goal orientation, is relational and reflective. Conversely, the protégé who does not have a mentoring mindset lacks initiative, lacks a learning orientation, a goal orientation, and is not relational or reflective. Research limitations/implications – One limitation of the study is that it only gathered the perceptions of the mentor, but the protégé is the one being described. This, however, is consistent with other studies of protégé competencies. The study was conducted with a specific population (school principals) in a southern state of the USA. Hence, it cannot be assumed to be generalizable to other populations or fields of study. Replication of this research in other settings is suggested, so that the Framework can be further affirmed, disconfirmed, or augmented. Implications of this research could be that the Mentoring Mindset Framework can be used for considering the varied competencies of the protégé, and can be used in both mentor and protégé training. Originality/value – To this researcher's knowledge, there has not been a Protégé Mentoring Mindset Framework of competencies created in mentoring research.

Market challenges, learning and customer orientation, and innovativeness in IJVs

2017 ◽  
Vol 34 (6) ◽  
pp. 945-967 ◽  
Author(s):  
Chansoo Park ◽  
Chang Hoon Oh ◽  
Azilah Kasim
Keyword(s):  
Structural Equation ◽  
Joint Venture ◽  
Customer Orientation ◽  
Positive Influence ◽  
Equation Model ◽  
Learning Orientation ◽  
Content Type ◽  
The Republic ◽  
The Impact

Purpose The purpose of this paper is to advance a theoretical framework that incorporates the relationship between market challenge and learning and customer orientations, and the influence of these orientations on innovativeness in an international joint venture (IJV) context. Design/methodology/approach The authors estimate a structural equation model utilizing survey data collected from 199 IJVs in the Republic of Korea. Findings The authors found that while market challenge does not influence learning orientation in IJVs, it does have a significant positive influence on customer orientation. Further, the authors’ findings support that both learning orientation and customer orientation have positive impacts on IJV innovativeness. Another interesting finding shows that the impact of learning orientation on IJV innovativeness is significant only when IJVs have high levels of interaction with parent firms. The study also reveals that having a strong learning orientation amplifies the impact of customer orientation on innovativeness in IJVs. Originality/value Despite increased interest in IJVs, there has been relatively little work linking IJV innovativeness with learning and customer orientations. The study contributes to recent streams of research that seek to understand the role of these orientations in IJV innovativeness.

The world’s toughest mountain race

2016 ◽  
Vol 7 (2) ◽  
pp. 117-136
Author(s):  
Balvinder Kaur Kler
Keyword(s):  
Oral History ◽  
Research Design ◽  
Success Factors ◽  
Research Question ◽  
Small Scale ◽  
Content Type ◽  
Key Success Factors ◽  
Mount Kinabalu ◽  
Sports Tourism

Purpose The Climbathon is an annual mountain running championship that takes place in Kinabalu Park, Sabah, Malaysian Borneo. Participants race to the peak (4,095.2 metres) and back, a distance of 21 kilometres of rainforest and mountain terrain, with a steep vertical gain of 2,300 metres. The purpose of this paper is to evaluate the first 25 years of the Climbathon and to identify the key success factors behind the staging of this small-scale international sports event in Southeast Asia. Design/methodology/approach The research design for this study is interpretive, utilises a qualitative case study approach incorporating analysis of documents, oral history interviews, and personal observations gained through attendance and volunteering at the event which produced six insights, suggested as key success factors for the Climbathon. This study was guided by one key research question, to understand what has ensured the continuity of this small-scale international sports event known as the Climbathon. Findings Findings suggest the Climbathon has endured the test of time due to an innovative use of the summit trail, adherence to international sporting regulations, a pro sports tourism public policy led by the tourism ministry, membership to international sports organisations, corporate sponsorship, and a special sense of place towards Mount Kinabalu and the Climbathon for the event organisers, volunteers and officials. Research limitations/implications This case study presents knowledge about the Climbathon but findings are not generalisable. Any application of the success factors would have to be as guidelines adapted for a specific sport event. The use of oral history as part of a case study is subjective and open to interpretation. Future work could incorporate interviews with participants, spectators, volunteers and the local sub-committees to gain alternative perspectives. Originality/value This study makes an original contribution to the events and tourism field by presenting a case study on the success factors of the Mount Kinabalu International Climbathon. The study suggests a three pillar model of “Place-Plan-People” which may be used as a guiding philosophy for event development and delivery of small-scale international sports tourism events in Asia and elsewhere. The inclusion of oral history as part of a case study research design is novel and useful when knowledge is not available in any published form.

Development of a conceptual life cycle performance measurement system for build–operate–transfer (BOT) projects

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ozan Okudan ◽  
Cenk Budayan ◽  
Irem Dikmen
Keyword(s):  
Life Cycle ◽  
Focus Group ◽  
Performance Measurement ◽  
Descriptive Analysis ◽  
Group Discussion ◽  
Cycle Performance ◽  
Performance Measurement System ◽  
Continuous Performance ◽  
Friedman Test ◽  
Content Type

PurposeThe purpose of this paper is to develop a new conceptual life cycle performance measurement system (PMS) based on stage level key performance indicators (KPIs) to measure the performance of build–operate–transfer (BOT) projects.Design/methodology/approachThis study uses a literature review to reveal the deficiencies of existing PMSs for public–private partnership (PPP) projects. Based on these deficiencies, four recommendations were proposed for developing a PMS. The validation of these recommendations was performed via focus group discussion sessions conducted with 12 experts. Then, a conceptual framework was developed based on the validated recommendations and the additional recommendations emerged during focus group discussions. Finally, the recommendations proposed by the focus group were tested by a questionnaire survey, the findings of the Friedman test and descriptive analysis validated these recommendations.FindingsFindings of the focus group discussion, Friedman test and descriptive analysis indicated that the PMS should have four crucial features to develop an efficient, effective and comprehensible PMS for the BOT project. Firstly, non-financial and financial KPIs should be integrated. Secondly, the PMS should be developed as a process-based system with stage level KPIs. The performance of the BOT projects should be monitored and reviewed continuously, however the most important KPIs should be used for continuous performance measurement to increase the applicability of the system and allocate the resources more efficiently.Research limitations/implicationsThis survey was conducted on experts who have experience with BOT projects located in Turkey, therefore, judgments of experts might be affected by external factors specific to Turkey such as geopolitical situations, investment environment. However, due to the nature of BOT projects, the experience of experts can also be utilized at the international level.Originality/valueThis is the first time a PMS has been developed to measure the performance of a BOT project. In addition, this system has unique features when compared with the PMS proposed in the literature. Especially, the stage level KPIs and continuous performance measurement with the most important KPIs throughout each stage has never been used. This research provides both public sector and private entities with an insight into effectively measure, control and manage their BOT infrastructure projects' performances throughout their life cycles.

Performance measurement and benchmarking as “reflexive institutions” for local governments

2018 ◽  
Vol 31 (4) ◽  
pp. 543-562 ◽  
Author(s):  
Sabine Kuhlmann ◽  
Joerg Bogumil
Keyword(s):  
Performance Measurement ◽  
Local Governments ◽  
Research Question ◽  
Potential Contribution ◽  
Policy Makers ◽  
Content Type ◽  
Public Sector Innovation ◽  
Institutional Learning ◽  
Local Actors ◽  
The Impact

Purpose The purpose of this paper is to discuss different approaches of performance measurement and benchmarking as “reflexive institutions” for local governments in England, Germany and Sweden from a comparative perspective. Design/methodology/approach These three countries have been selected because they represent typical (most different) cases of European local government systems and reforms. The existing theories on “institutional reflexivity” point to the potential contribution of benchmarking to public sector innovation and organizational learning. Based on survey findings, in-depth case studies, interviews and document analyses in these three countries, the paper addresses the major research question as to what extent and why benchmarking regimes vary across countries. It derives hypotheses about the impacts of benchmarking on institutional learning and innovation. Findings The outcomes suggest that the combination of three key features of benchmarking, namely – “obligation”, “sanctions” and “benchmarking authority” – in conjunction with country-specific administrative context conditions and local actor constellations – influences the impact of benchmarking as a reflexive institution. Originality/value It is shown in the paper that compulsory benchmarking on its own does not lead to reflexivity and learning, but that there is a need for autonomy and leeway for local actors to cope with benchmarking results. These findings are relevant because policy makers must decide upon the specific “governance mix” of benchmarking exercises taking their national and local contexts into account if they want them to promote institutional learning and innovation.

The growing complexity of customer engagement: a systematic review

2020 ◽  
Vol 15 (2) ◽  
pp. 167-203 ◽  
Author(s):  
Filipa Rosado-Pinto ◽  
Sandra Maria Correia Loureiro
Keyword(s):  
Systematic Review ◽  
Research Question ◽  
Empirical Studies ◽  
Marketing Research ◽  
Final Analysis ◽  
Past Research ◽  
Customer Engagement ◽  
Future Research ◽  
Content Type ◽  
Multidimensional Concept

PurposeThe topic of customer engagement has been growing in relevance and complexity in the last decade. Therefore, the purpose of this paper is to systematically review and critically analyse the research about customer engagement and address the research question: “What marketing research has been conducted on customer engagement until now and what could be future avenues for research?”Design/methodology/approachA systematic review of the existing literature is performed based on the Web of Science and Scopus electronic databases. A total of 144 articles are included in the final analysis.FindingsCustomer engagement is perceived as a multidimensional concept with different definitions and sub-forms associated. There is an increasing number of authors studying the concept in different industries and geographies, with empirical studies being widely used. The concept emerges from specific theoretical pillars. Different constructs are associated with customer engagement, being studied as antecedents and/or outcomes. This study presents 8 major paths for future research.Research limitations/implicationsThis type of approach has a certain level of subjectivity, associated to the methodological process for choosing the articles to be included in the final analysis and the applied filters.Originality/valueThrough this study, readers become aware of the state of the art on customer engagement and associated constructs, the gaps found in past research, the research contexts and also have a glimpse about what can be the future of this field of research, as well as research questions to be addressed.

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