Comparison of performance measurement in different purchasing and supply management practices

2018 ◽  
Vol 67 (8) ◽  
pp. 1290-1309 ◽  
Author(s):  
Aki Jääskeläinen
Keyword(s):  
Performance Measurement ◽  
Case Studies ◽  
Management Practices ◽  
Functional Integration ◽  
Development Project ◽  
Supply Management ◽  
Measurement Development ◽  
Content Type ◽  
Study Approach ◽  
Service Purchasing

PurposeThe purpose of this paper is to compare the characteristics of performance measurement in cross-functional and supplier-oriented purchasing and supply management (PSM) practices. It clarifies the purposes and content of performance measurement in three PSM practices.Design/methodology/approachA multiple case study approach is utilized in this study. Each of the cases is related to a contemporary performance measurement development project during the period 2015–2016. Interviews are conducted to obtain a pre-understanding of the research questions at hand. The case studies continue as an action research including measurement development workshops.FindingsIdentification of causalities between measurement objects and the measurement value benefits are contemporary issues of performance measurement development in the PSM context. The findings indicate that the measurement of outputs and outcomes instead of inputs and measurement supporting supplier relationship management is increasingly important in the service context. Measurement purpose affects the characteristics of PSM performance measurement. This study identifies that more informal control and non-standard measures are needed in interactive PSM practices such as cross-functional integration.Research limitations/implicationsThe study provides practical examples of performance measurement in service purchasing, classifies the characteristics of performance measurement and highlights the need to extend the scope of measurement in the PSM context. The findings of the case studies reported support practitioners in developing performance measurement that satisfies contemporary managerial needs.Originality/valueEarlier studies are often not explicit with the purpose of performance measurement. This study contributes to the existing literature by linking performance measurement characteristics to the understanding of PSM practices and providing a wider overview of the varying characteristics of performance measurement supporting strategic purchasing of services.

“Measuring up”: a systematic literature review of performance measurement in Australia and New Zealand local government

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mary C. Johnsson ◽  
Matthew Pepper ◽  
Oriana Milani Price ◽  
Lauren P. Richardson
Keyword(s):  
Systematic Review ◽  
New Zealand ◽  
Local Government ◽  
Performance Measurement ◽  
Local Governments ◽  
Management Practices ◽  
New Public Management ◽  
Systematic Review Methodology ◽  
Content Type ◽  
Starting Point

Purpose Measurement practices have long been considered vital for informing the management of performance in organisations. Their application to local governments is a more recent, yet multi-decade phenomenon facilitated by New Public Management trends. This paper aims to review the landscape of publications that discuss performance measurement (PM) practices in Australian and New Zealand local government contexts and identify implications for future research. Design/methodology/approach A systematic review methodology was used to identify a shortlist of publications. Next, a rating-based researcher appraisal process was applied. Multiple iterations of search and appraisal were conducted to form the basis for inductive thematic analysis and synthesis. Findings Analysing 65 PM publications, two interrelated themes, namely, discourses of performance as efficiency, accountability or strategic growth and change were identified, which influence the adoption of local PM tools and frameworks. As demands for strategic growth and more complex service delivery increase, strategic and localised adaptation of PMs may be required to integrate learning and communicative competencies with technical and operational capabilities. Research limitations/implications The systematic review methodology has been applied to address some of the limitations of publication and reporting biases in literature. This research provides a starting point for future investigations and broadening of discourse in local government contexts. Originality/value This paper represents the first systematic review of 1995–2020 publications on performance management practices used by local governments in Australia and New Zealand.

Human resource management practices at university spin-offs

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Fernando Almeida
Keyword(s):  
Resource Management ◽  
Human Resource Management ◽  
Case Studies ◽  
Human Resource ◽  
Low Income ◽  
Management Practices ◽  
Content Type ◽  
Quality Of Work ◽  
Human Resource Management Practices

Purpose The purpose of this study is to explore the human resource management practices and the associated dimensions of quality of employment in university spin-offs. Through this, it becomes possible to explore and recognize the practices and difficulties placed on the employees of university spin-offs. Design/methodology/approach The United Nations Economic Commission for Europe (UNECE) framework to assess the quality of work in the European Union is adopted. It is used a qualitative approach through the development of four case studies at university spin-offs located in Portugal. These case studies relate to four sectors of activity, such as information technology, urban mobility, health and electronics. Findings The findings reveal that most of the challenges of quality of work in a spin-off university are common to those in an SME or micro company. Among these factors, the authors highlight the lack of job security, reduced or no social protection and very low income and nonwage pecuniary benefits. Other factors specific to university spin-offs also emerge, such as the numerous opportunities for skills development and training, the potentialities to become an entrepreneur and the high number of working hours that are necessary to face the vibrant market dynamics. Originality/value The study aims to contribute, in a theoretical and empirically grounded basis, to the knowledge about the quality of employment in a spin-off university. This work becomes relevant for policymakers to understand in depth the specific challenges faced by employees of a spin-off university.

The hidden side of sub-supplier firms' sustainability – an empirical analysis

2020 ◽  
Vol 40 (12) ◽  
pp. 1771-1799
Author(s):  
Shobod Deba Nath ◽  
Gabriel Eweje ◽  
Aymen Sajjad
Keyword(s):  
Management Practices ◽  
Supply Management ◽  
Future Research ◽  
Structured Interviews ◽  
Content Type ◽  
Research Findings ◽  
Second Tier ◽  
Institutional Types ◽  
Institutional Actors ◽  
Normative Logic

PurposeThe purpose of this paper is to investigate how sub-suppliers decouple the implementation of sustainable supply management practices in supply chains, and what institutional logics permit these suppliers to do so.Design/methodology/approachFollowing a qualitative design, we conducted 23 in-depth semi-structured interviews with owners and managers of apparel sub-suppliers. To corroborate research findings, the views of owners and managers were triangulated by further interviewing 18 key representatives of wide-ranging institutional actors.FindingsThe findings suggest that owners and managers of sub-suppliers use two decoupling responses: (1) consensual strategy to compromise sustainability requirements (2) concealment strategy. In addition, this paper identifies multiple institutional types of conflicting logics: instrumental logic, legitimacy logic complexity and gaps in normative logic, which interplay amongst sub-suppliers whereby permit to decouple the implementation of supply management practices.Research limitations/implicationsWhile the current paper provides an early contribution from the perspectives of second-tier and third-tier suppliers, future research could be extended to include further upstream sub-suppliers and downstream tiers including the end consumers.Practical implicationsIt is important for brand-owning retailers and first-tier suppliers to predict sub-suppliers' decoupling behaviour and conflicts for supply management practices implementation since they may present potential vulnerability for buyers and lead suppliers.Originality/valueThis study extends the application of institutional theory and contributes to the literature on extended suppliers' supply management practices in a developing country context, which is an under-researched area.

Development of a defect monitoring system (DMOSYS) for building maintenance at polytechnic

Facilities ◽  
2018 ◽  
Vol 36 (7/8) ◽  
pp. 403-422
Author(s):  
Zul-Atfi Bin Ismail
Keyword(s):  
Decision Making ◽  
Case Studies ◽  
Conventional Method ◽  
Management Practices ◽  
Facility Management ◽  
Maintenance Management ◽  
Content Type ◽  
Building Maintenance ◽  
Application Paper ◽  
Information And Communication

Purpose The current maintenance management method has affected the efficiency of the building facility management at Polytechnics. Many issues such as poor service delivery, inadequate finance, poor maintenance planning and maintenance backlogs have emerged due to the usage of conventional method application (paper-based form and unsystematic database. The purpose of this paper is to review existing literature and case studies project of the technologies in maintenance management at Polytechnic, and subsequently to identify the challenge in improving the current maintenance management technologies. Design/methodology/approach The purpose of this paper is to review existing literature and case studies project of the technologies in maintenance management at Polytechnic, and subsequently to identify the challenges of information and communication technology (ICT) implementation for strategic defect diagnosis and decision-making in improving the current maintenance management technologies. Eight Polytechnics are selected on the basis of the major problems of using the conventional method in the comparison to investigate the maintenance management practices in each Polytechnic. There are around 32 Polytechnics in Malaysia and most are using conventional methods. Findings The findings reveal the need for a more sophisticated maintenance management system that provides guidelines for decision-making processes with the implementation of ICT. The interview results also reveal irregularities within the Malaysian Polytechnics’ maintenance management database. The system architecture and the information system prototype are presented to integrate the information database and maintenance management processes in improving the building diagnosis approach and decision-making process for managing building maintenance. Originality/value This new system is expected to become the successful technology in assisting the maintenance contractors, clients and developer for effective management of maintenance defects at Polytechnic.

scholarly journals Environmental management control systems for carbon emissions

2017 ◽  
Vol 1 (1) ◽  
pp. 39-50 ◽  
Author(s):  
Nadia Di Giacomo ◽  
James Guthrie ◽  
Federica Farneti
Keyword(s):  
Environmental Management ◽  
Carbon Emissions ◽  
Management Practices ◽  
Air Travel ◽  
Management Control ◽  
Policy And Practice ◽  
Content Type ◽  
Case Study Analysis ◽  
Study Approach

Purpose This paper aims to focus on a global consulting company and examine how it struggled to establish an effective environmental management control system for carbon emissions for its employees’ air travel. The organisation was motivated to reduce its carbon emissions both to comply with regulation and to enhance or maintain corporate reputation. Design/methodology/approach The paper takes a case study approach, examining internal and external documents as well as conducting interviews with senior staff. Findings The case study investigates how Beta’s management implemented a system to reduce carbon emissions. The organisation focused on air travel, but the study finds that employee travel preferences did not radically change. Rather than reduction in carbon emissions, as planned by head office, air travel carbon emissions actually increased during the period, and, as a consequence, the reported reduction targets were significantly adjusted downwards to meet the new realities. Practical/implications The study has implications for both policy and practice for organisations seeking to improve their sustainability performance. Originality/value The study responds to calls in the literature to undertake research to identify how management practices might reduce negative sustainability impacts, as there is little evidence of what management practices and accounting tools are being adopted, particularly in relation to carbon emissions from air travel. The paper adds to the creation of new accounting, giving visibility to carbon emission management through case study analysis.

scholarly journals Performance management practices in humanitarian organisations

2020 ◽  
Vol 10 (2) ◽  
pp. 125-168
Author(s):  
Hella Abidi ◽  
Sander de Leeuw ◽  
Wout Dullaert
Keyword(s):  
Supply Chain ◽  
Performance Measurement ◽  
Performance Management ◽  
Management Practices ◽  
Empirical Studies ◽  
Supply Chain Performance ◽  
Content Type ◽  
Humanitarian Supply Chains ◽  
Design And Implementation ◽  
Performance Measurement Systems

PurposeWe examine how design and implementation practices for supply chain performance management that have proven successful in commercial organisations apply to humanitarian organisations (HOs) to guide the process of designing and implementing performance management in humanitarian organisations.Design/methodology/approachWe identify from the literature ten successful practices regarding the design and implementation of supply chain performance management in commercial businesses. We apply these, using action research over a four-year period, at Médecins sans Frontières (MSF) Belgium and draw conclusions from this.FindingsWe find that tools and techniques, such as workshops and technical sheets, are essential in designing and implementing supply chain performance measurement projects at HOs. Furthermore, making a link to an IT project is crucial when implementing performance measurement systems at HOs. Overall, our case study shows that performance management practices used in business can be applied and are relevant for humanitarian supply chains.Originality/valuePrevious research has argued that there are few empirical studies in the domain of performance management at humanitarian organisations. To the best of our knowledge, this paper is the first to provide a longitudinal understanding of the design and implementation of supply chain performance measurement at HOs.

Agile performance measurement system development: an answer to the need for adaptability?

2019 ◽  
Vol 15 (2) ◽  
pp. 231-256 ◽  
Author(s):  
Kati Tuulikki Stormi ◽  
Teemu Laine ◽  
Tuomas Korhonen
Keyword(s):  
Performance Measurement ◽  
Measurement System ◽  
Management Accounting ◽  
System Development ◽  
Development Project ◽  
Performance Measurement System ◽  
Agile Development ◽  
New Approach ◽  
Content Type ◽  
Agile Methodologies

Purpose The purpose of this study is to reflect upon the feasibility of agile methodologies, Scrum in particular, to supplement the procedural design and implementation of performance measurement systems (PMS). Design/methodology/approach The study is an interventionist case study that applied agile methodologies in the PMS development. Researchers actively participated in the PMS development, e.g. researchers designed some of the performance measurement prototypes in order to facilitate the agile development. Findings The study outlines an agile approach suitable for PMS development. The paper answers the topical needs for adaptability and agility in management accounting, by applying agile methodologies into PMS development. PMS development does not take place only as a project or process that systematically progresses from the measure selection to measure implementation. Instead, as the requirements for the PMS change during the development project, management may reject some measures and new measures emerge as the understanding about changing situations increase. Agile methodologies are a methodological way to respond to the inevitable change and to enhance management accounting adaptability. Research limitations/implications This study contributes to the PMS literature by proposing that agile development methodologies can advance organizational features that increase management accounting adaptability. As a result, the study proposes a new approach for PMS development to supplement existing ones. Agile methodologies are especially suitable for extending the PMS in new, yet relatively immature areas of performance measurement. The new approach applies Scrum principles in PMS development. By drawing from the theories of performance measurement (system) development and enabling PMS, the paper furthers academic understanding about agile development of accounting information systems. Practical implications Companies can use the proposed approach in PMS development, particularly after the initial system implementation in redesigning the system. The approach may increase the PMS impact in organizations and prevent PMS implementation failures. Originality/value The paper identifies the potential of using agile methodologies to enhance PMS adaptability and provides preliminary evidence of the potential of such approach in supplementing processual PMS development frameworks.

scholarly journals Case study research: opening up research opportunities

2019 ◽  
Vol 55 (1) ◽  
pp. 100-111 ◽  
Author(s):  
Adriana Roseli Wünsch Takahashi ◽  
Luis Araujo
Keyword(s):  
Case Studies ◽  
Case Study Research ◽  
Research Approach ◽  
Case Study Approach ◽  
Content Type ◽  
Study Approach ◽  
The Social ◽  
Internal Coherence ◽  
Opening Up

Purpose The case study approach has been widely used in management studies and the social sciences more generally. However, there are still doubts about when and how case studies should be used. This paper aims to discuss this approach, its various uses and applications, in light of epistemological principles, as well as the criteria for rigor and validity. Design/methodology/approach This paper discusses the various concepts of case and case studies in the methods literature and addresses the different uses of cases in relation to epistemological principles and criteria for rigor and validity. Findings The use of this research approach can be based on several epistemologies, provided the researcher attends to the internal coherence between method and epistemology, or what the authors call “alignment.” Originality/value This study offers a number of implications for the practice of management research, as it shows how the case study approach does not commit the researcher to particular data collection or interpretation methods. Furthermore, the use of cases can be justified according to multiple epistemological orientations.

scholarly journals Organisational ineffectiveness: environmental shifts and the transition to crisis

2014 ◽  
Vol 1 (4) ◽  
pp. 423-446 ◽  
Author(s):  
Denis Fischbacher-Smith
Keyword(s):  
Crisis Management ◽  
Management Practices ◽  
Theoretical Framework ◽  
Task Demands ◽  
Content Type ◽  
Study Approach ◽  
Organisational Effectiveness ◽  
Human Element ◽  
Crisis Events ◽  
Ordered State

Purpose – The purpose of this paper is to explore the notion of effectiveness in the context of organisational crisis. It considers the “darker” side of organisational effectiveness by exploring the processes by which effectiveness can be eroded as an organisation moves from an ordered state, through a complex one, and into a state of chaos, or crisis. It brings together complementary literatures on risk, crisis management, and complexity, and uses those lenses to frame some of the key processes that allow organisations to transition to a state that shapes their inabilities to remain effective. Design/methodology/approach – The paper sets out a theoretical framework for the analysis of a crisis event and does so in a way that emphasises the role of the human element in the various stages of a crisis: the incubation phase, the operational crisis, and the post-event legitimation phase. The paper uses the emerging crisis around the disappearance of Malaysia Airlines flight MH370 to illustrate some of the task demands associated with a crisis and the manner in which crisis events challenge the efficiencies and capabilities of organisations to deal with complex, multi-layered issues in which uncertainty is high. Given the emergent nature of that particular crisis, the use of the case is purely illustrative rather than analytically grounded in a normal case study approach. Findings – The paper highlights a number of underlying elements that contribute to the generation of crises and offers recommendations for managers on how to deal with those demands. The paper shows how an organisation can move from an ordered state into a complex or chaotic one and highlights some of the problems that arise when an organisation does not have the capabilities to respond to the task demands generated by such a shift in the environment. Practical implications – The paper challenges some of the normal practices of management in a “steady state” environment and highlights the need to consider the organisational capabilities that are necessary to deal with the transition from a stable to an unstable system state and ensure organisational effectiveness in the process. A core message within the paper is that the “normal” processes of management can contribute to the generation of crises as organisations prioritise short-term efficiencies over the strategies for longer-term effectiveness. The implications for crisis management practices are discussed. Social implications – The paper considers an issue that has wider applicability within society namely the relationships between organisational effectiveness and risk. The issues raised in the paper have applicability in a range of other societal settings. Originality/value – The key output from the paper is the development of a theoretical framework that allows for an analysis of the relationships between crises and organisational effectiveness. The paper argues that effectiveness and crisis management are intrinsically linked and that crises occur when organisational effectiveness is impaired. The paper highlights the role that template-based approaches to dealing with complex problems can have in terms of the generation of crisis events.

Characteristics of cross-functional integration processes

2016 ◽  
Vol 27 (2) ◽  
pp. 570-594 ◽  
Author(s):  
Marcio Lopes Pimenta ◽  
Andrea Lago da Silva ◽  
Wendy L Tate
Keyword(s):  
Case Studies ◽  
Business Performance ◽  
Functional Integration ◽  
Extensive Literature ◽  
Content Type ◽  
Multinational Organizations ◽  
The Cross ◽  
Process Perspective ◽  
Definition Of ◽  
High Level

Purpose – The purpose of this paper is to characterize the cross-functional integration processes between marketing and logistics, while considering five basic elements: boundary spanning activities, integration factors, level of integration, formality/informality and impacts of integration. Design/methodology/approach – After an extensive literature review, five case studies were performed and in-depth interviews conducted. Both within-case and cross-case analysis was performed to better understand the cross-functional integration processes between marketing and logistics. Findings – A characterization of cross-functional integration in the form of a managerial framework was proposed. This framework presents the elements in a process view, instead of disconnected parts of the integration processes. The framework and process perspective helps to explain the integration process, the roles and impacts of integration within organizations, while considering cultural formality and informality. Research limitations/implications – Qualitative data collection and analysis methods cannot achieve amplitude with respect to sampling nor generalize results. In spite of this, the implications revealed by the propositions may be applied not only to Brazilian companies, but organizations in other countries as well, due to the high level of heterogeneity of the sample, and the fact that they represent multinational organizations. Therefore, further research using broad-based survey data could test the correlations between the elements of cross-functional integration processes. Practical implications – The identification of the cross-functional integration processes within organizations can help managers to facilitate the efforts of integration between marketing and logistics, reducing conflicts and improving business performance. Originality/value – Case studies focussing specifically on five Brazilian organizations help provide evidence for an initial definition of cross-functional integration processes by analyzing five key elements according to their characteristics and respective roles. This research provides a strong foundation for future broad-based survey research.

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