The unit effect from a performance management perspective

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Heinz Ahn ◽  
Marcel Clermont ◽  
Jens Hesping

PurposeThe subjective interpretation of numerical information can induce the so-called unit effect, i.e. the scale and unit chosen to quantify such information might influence a person's judgment. Although this bias is well-known, until now, it has been difficult to obtain an overview of the respective research. There are a variety of versions of the unit effect, different terms are used for the same kind of effect and proposals for grouping such effects lack a straightforward typology.Design/methodology/approachA literature review is conducted using a systematic literature search design. We address the following questions: (1) What knowledge exists about the unit effect? (2) What is a suitable concept for structuring the findings? (3) What ideas can be deduced for future research focusing on performance management?FindingsA total of 11 versions of the unit effect and 27 moderating variables are identified and grouped into four contexts in which the effects occur. Structured according to these contexts, research ideas are depicted. They include suggestions for studies adapted to the field of performance management to scrutinize the main effects and moderators addressed in the literature to date as well as to consider additional potential moderators.Originality/valueFew publications explicitly address the unit effect from the perspective of performance management. As one of the core objectives of this business function is to enable rational decision-making based on numerical information, it can be assumed that corresponding research will be very fruitful.

2022 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ebina Justin M.A. ◽  
Manu Melwin Joy

Purpose The three objectives served by this review are to provide readers a limpid insight about the topic performance management (PM), to analyse the latest trends in PM literature and to illustrate the theoretical perspectives. It would be fascinating for the practitioners and researchers to see the latest trends in the PM system, which is not yet covered in previous reviews. The study covers the historical and theoretical perspectives of human resource management practices. We also try to unveil some of the theoretical debates and conflicts regarding the topic. Design/methodology/approach We reviewed 139 studies on PM published within the last 20 years (2000–2020). The method used here is the integrative review method. The criteria used to determine studies are articles from peer-reviewed journals regarding the PM system published between 2000 and 2020. The initial search for studies was conducted using an extensive journal database, and then an intensive reference-based search was also done. Each selected article was coded, themes were identified, and trends for every 5 years were determined. All the articles were analysed and classified based on the methodology used to identify qualitative and quantitative studies. Findings The review concludes that PM literature's emphasis shifted from traditional historical evaluations conducted once or twice a year to forward-looking, feedback-enriched PM systems. By segregating the studies into 5-year periods, we could extract five significant trends that prevailed in the PM literature from 2000 to 2020: reactions to PM system, factors that influence PM system, quality of rating sources, evaluating the PM system and types of the PM system. The review ends with a discussion of practical implications and avenues for future research. Research limitations/implications It is equally a limitation and strength of this paper that we conducted a review of 139 articles to cover the whole works in PM literature during the last 20 years. The study could not concentrate on any specific PM theme, such as exploring employee outcomes or organizational outcomes. Likewise, the studies on public sector and non-profit organizations are excluded from this review, which constitutes a significant share of PM literature. Another significant limitation is that the selected articles are classified only based on their methodology; further classification based on different themes and contexts can also be done. Originality/value The study is an original review of the PM literature to identify the latest trends in the field.


2017 ◽  
Vol 18 (3) ◽  
pp. 314-327 ◽  
Author(s):  
Doyeop Kim ◽  
Matthew Walker ◽  
Jun Heo ◽  
Gi-Yong Koo

Purpose Although high-profile sport league website sponsorships have increased in popularity over the last decade, academic research on the topic has not kept pace, resulting in little knowledge of ways to improve the effectiveness of this sponsorship type. This paper aims to discuss this issue. Design/methodology/approach The current study examined the influence of three website-related variables (i.e. website interactivity, website fit, and website credibility), while controlling for a sponsor-related variable (i.e. sponsor familiarity), on consumer attitude toward the sponsor ad and willingness to click on its banner ad. Hierarchical multiple regression analyses indicated three main effects. Practical implications are discussed with limitations and suggestions for future research. Findings This study found three important things. First, website interactivity played an important role in attitude toward the ad and willingness to click on the banner ad. Second, website fit influenced attitude toward the ad and willingness to click on the banner ad. Third, website credibility influenced attitude toward the ad. Originality/value The findings suggest that in order to maximize online sports sponsorship outcomes, companies must keep in mind that the interactivity between the web users and the site should be regarded as the most pragmatic result which could come from the online sports sponsorship territory.


2017 ◽  
Vol 9 (3) ◽  
pp. 263-285 ◽  
Author(s):  
Abdul Rahim Abu Bakar ◽  
Syed Zamberi Ahmad ◽  
Norman S. Wright ◽  
Hazbo Skoko

Purpose The purpose of this study is to assess the determining factors of entrepreneurial business startup in Saudi Arabia from an eclectic perspective. Design/methodology/approach Based on Global Entrepreneurship Monitor data of 2000 Saudi Arabian respondents, the study analyzes a multitude of individual factors which are classified into four groups: financial resources; social legitimacy; entrepreneurial personality; and entrepreneurial competencies. Gender and education are moderating variables influencing the relationship, whereas age is a control variable using binary logistic regression technique. Findings Out of ten hypotheses, only four hypotheses, namely, income, fear of failure, perception of high status and knowledge of other entrepreneurs, have a significant relationship with the possibility of a business startup. Originality/value Implications of these findings and directions for future research are discussed.


2018 ◽  
Vol 31 (6) ◽  
pp. 587-599 ◽  
Author(s):  
Robert William Smith ◽  
Elaina Orlando ◽  
Whitney Berta

Purpose The purpose of this paper is to examine how the design and implementation of learning models for performance management can foster continuous learning and quality improvement within a publicly funded, multi-site community hospital organization. Design/methodology/approach Niagara Health’s patient flow performance management system, a learning model, was studied over a 20-month period. A descriptive case study design guided the analysis of qualitative observational data and its synthesis with organizational learning theory literature. Emerging from this analysis were four propositions to inform the implementation of learning models and future research. Findings This performance management system was observed to enable: ongoing performance-related knowledge exchange by creating opportunities for routine social interaction; collective recognition and understanding of practice and performance patterns; relationship building, learning for improvement, and “higher order” learning through dialogue facilitated using humble inquiry; and, alignment of quality improvement efforts to organizational strategic objectives through a multi-level feedback/feed-forward communication structure. Research limitations/implications The single organization and descriptive study design may limit the generalizability of the findings and introduce confirmation bias. Future research should more comprehensively evaluate the impact of learning models on organizational learning processes and performance outcomes. Practical implications This study offers novel insight which may inform the design and implementation of learning models for performance management within and beyond the study site. Originality/value Few studies have examined the mechanics of performance management systems in relation to organizational learning theory and research. Broader adoption of learning models may be key to the development of continuously learning and improving health systems.


2018 ◽  
Vol 24 (3) ◽  
pp. 745-770 ◽  
Author(s):  
Ahangama Withanage Janitha Chandimali Abeygunasekera ◽  
Wasana Bandara ◽  
Moe Wynn ◽  
Ogan Yigitbasioglu

Purpose Multidisciplinary business process management (BPM) research can reap significant impact. We can particularly benefit from incorporating accounting concepts to address some of the key BPM challenges, such as value-creation and return on investment of BPM activities. However, research which addresses a relationship between BPM and accounting is scarce. The purpose of this paper is to provide a detailed synthesis of the current literature that has integrated accounting aspects with BPM. The authors profile and thematically describe existing research, and derive evidence-based directions to guide future research. Design/methodology/approach A multi-staged structured literature review approach to search for the two broad themes, accounting and BPM, supported by NVivo (to manage the papers and the coding and analysis processes) was designed and followed. Findings The paper confirms the dearth of work that ties the two disciplines, despite the synergetic multidisciplinary results that can be attained. Available literature is mostly from the management accounting perspective and relates to describing how performance management, in particular performance measurement, can be applicable to process improvement initiatives together with tools such as activity-based costing and the balanced scorecard. There is a lack of research that examines BPM in relation to any financial accounting perspectives (such as external reporting). Future research directions are proposed together with implications for practitioners with the findings of this structured literature review. Research limitations/implications The paper provides a detailed synthesis of the existing literature on the nexus between accounting and BPM. It summarizes the implications for practitioners and provides directions for future research by identifying key gaps and opportunities with a sound contextual basis for extension and new work. Originality/value Effective literature reviews create strong foundations for future research and accumulate the otherwise scattered knowledge into a single place. This is the first structured literature review that provides a detailed synthesis of the research that ties together the accounting and BPM disciplines, providing a basis for future research directions together with implications for practitioners.


Author(s):  
Benjamin Nitsche ◽  
Christian F. Durach

Purpose A conceptual framework of supply chain volatility (SCV) is developed to help researchers and practitioners converge their discussions and understandings on this vital phenomenon. Sources, dimensions and moderators of SCV are investigated and a conceptual framework is proposed. The paper aims to discuss these issues. Design/methodology/approach Data triangulation was performed through reviewing 2,789 peer-reviewed articles and conducting a group exercise with 23 practitioners. Consequently, 364 sources were identified. Through a structured synthesis process that built on the Q-methodology with multiple academics, a framework of meta-level sources, dimensions and moderators of SCV was developed. An additional on-site meeting with 17 practitioners was conducted aiming at delineating the dimensions by their effect on SCV. Findings The authors propose 20 meta-level sources that contribute to five distinct dimensions of SCV, proposing behavior of customers and decision makers as contextual moderating variables. A classification scheme consisting of three descriptive SCV-affecting characteristics is proposed to delineate the dimension’s effect on SCV: relative deviating impact, repetitiveness and influenceability. Results are summarized in 15 propositions. Research limitations/implications The paper extends knowledge on SCV and provides a coherent conceptualization of the phenomenon for future research. The proposed framework demands quantitative testing to derive more reliable conclusions. Practical implications The framework aims at reducing the gap between research and practice. It helps managers to understand researchers’ discussions and how to derive expedient implications from them. Originality/value It is the first study that systematically synthesizes widely spread literature in this field to derive a conceptual framework that seeks to explain SCV in a holistic way.


2019 ◽  
Vol 33 (1) ◽  
pp. 256-280 ◽  
Author(s):  
Giuseppe Grossi ◽  
Kirsi-Mari Kallio ◽  
Massimo Sargiacomo ◽  
Matti Skoog

Purpose The purpose of this paper is to synthesize insights from previous accounting, performance measurement (PM) and accountability research into the rapidly emerging field of knowledge-intensive public organizations (KIPOs). In so doing, it draws upon insights from previous literature and other papers included in this special issue of Accounting, Auditing and Accountability Journal. Design/methodology/approach The paper reviews academic analysis and insights provided in the academic literature on accounting, PM and accountability changes in KIPOs, such as universities and healthcare organizations, and paves the way for future research in this area. Findings The literature review shows that a growing number of studies are focusing on the hybridization of different KIPOs, not only in terms of accounting tools (e.g. performance indicators, budgeting and reporting) but also in relation to individual actors (e.g. professionals and managers) that may have divergent values and thus act according to multiple logics. It highlights many areas in which further robust academic research is needed to guide developments of hybrid organizations in policy and practice. Research limitations/implications This paper provides academics, regulators and decision makers with relevant insights into issues and aspects of accounting, PM and accountability in hybrid organizations that need further theoretical development and empirical evidence to help inform improvements in policy and practice. Originality/value The paper provides the growing number of academic researchers in this emerging area with a literature review and agenda upon which they can build their research.


2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Nickson Hebert Odongo

Purpose This paper aims to present an analysis of the perception of performance management practices and transformations by investigating what devolved governments of Kenya are doing and ought to do after which the approaches of performance and performance management are evaluated. Design/methodology/approach A descriptive assessment of five devolved governments of Kenya is carried out. This study covered 518 respondents across the above-sampled governments. Findings The outcomes demonstrated that there are guidelines established by the counties to measure the performance of workers where tested variables about setting performance standards and performance review information against their effect on performance improvement and performance measurement, respectively, are statistically significant, and therefore have a positive impact on the eventual performance of devolved governments. Practical implications The results support scholars, practitioners and social scientists in development studies for the planning and management of public organizations. The thought of factors that enhance or impede devolved government workers’ performance can be explored in future research. Originality/value The thought of performance management perception, especially in a developing country, is a theoretical milestone.


2017 ◽  
Vol 37 (9) ◽  
pp. 1207-1228 ◽  
Author(s):  
Marisa Smith ◽  
Umit Sezer Bititci

Purpose The purpose of this paper is to recognise the importance of the interplay between performance measurement, performance management, employee engagement and performance. However, the nature of this phenomenon is not well understood. Analysis of the literature reveals two dimensions of organisational control, technical and social, that are used to develop a conceptual framework for studying this phenomenon. Design/methodology/approach The authors conducted explorative action research involving pilot and control groups from two departments of a UK bank. Findings The authors show that an intervention on the social controls has led to changes in technical controls of the performance measurement system resulting in significant improvement in employee engagement and performance. Research limitations/implications The research was undertaken with two cases from a single organisation. Further fine-grained, longitudinal research is required to fully understand this phenomenon in a wider range of contexts. Practical implications The paper contributes to the theory on performance measures and gives guidance on how organisations might design their performance measurement systems to enhance employee engagement and performance. Originality/value The study makes three contributions. First, the authors introduce a new theoretical framework based the organisational control theory providing a basis for future research. Second, through nine propositions, the authors establish a causal relationship between performance measurement, performance management, employee engagement and performance. Third, the authors identify a gap in knowledge concerning the design of organisational controls in the context of the process that is being managed.


2017 ◽  
Vol 32 (1) ◽  
pp. 98-108 ◽  
Author(s):  
Fan Li ◽  
Zelong Yi

Purpose This paper aims to generate novel insights in supply chain management by reviewing studies related to counterfeiting and piracy issues with a particular emphasis on theoretical works. Design/methodology/approach A systematic literature review of more than 100 peer-reviewed academic papers is conducted. The authors first introduce the social acceptance of counterfeiting and piracy to explain the existence of these illegal products. After that, they focus on the negative effect of counterfeiting and piracy on supply chain management and society while mentioning their positive and normative effects carefully under certain circumstances. Findings People have been attempting to reveal the impacts of counterfeiting and piracy on customers, licit firms, industry sectors, governments and the society as a whole. The negative impacts of counterfeiting and piracy on legal firms and licit supply chains is examined thoroughly in the literature; however, benefits from counterfeiting and piracy are also pointed out. Additionally, researchers are interested in firms’ reactions toward this phenomenon. Based on heuristics from the above analysis, it is fruitful to conduct this research in a theme of supply chain management. Originality/value Most studies on counterfeiting and piracy are not from a supply chain management perspective and mainly focus on their effect on consumers or a single firm. To the best of the authors’ knowledge, this paper is one of few studies that incorporate the key aspects of counterfeiting and piracy into supply chain management and also highlight several important directions for future research in the sense of supply chain.


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