Consolidated performance measurement framework for government e-procurement focusing on internal stakeholders

2016 ◽  
Vol 29 (2) ◽  
pp. 354-380 ◽  
Author(s):  
Suvil Chomchaiya ◽  
Vatcharaporn Esichaikul

Purpose – The purpose of this paper is to develop a consolidated framework for government e-procurement (e-GP) performance measurement based on the importance internal stakeholders attach to performance measures and metrics, providing in-depth understanding of their interest in e-GP performance. Design/methodology/approach – This study is divided into two main phases: internal stakeholder identification and consolidation of performance measures and metrics. The mixed-methods approach follows semi-structured expert interviews with questionnaires collected from 413 internal stakeholders. Findings – Five internal stakeholder groups were identified: management, auditors, financial officers, service users, and service support staff. Eight measures and 44 corresponding metrics were consolidated, and 21 significantly distinct performance metrics were identified from stakeholders’ perceptions. As expected, financial measures were most important to financial officers, while contract management was most important to service support staff. Practical implications – Although e-GP processes can vary by country, this study’s approach to developing an e-GP performance measurement framework is adaptable, offering beneficial guidelines for designing e-GP performance measurement systems. Originality/value – This paper goes beyond the existing literature by magnifying the internal stakeholder roles and perceptions of importance, as reflected in the consolidated e-GP performance measurement framework. The consolidation approach with theoretical references (new public management, transaction cost economics, and institutional theory) yielded comprehensive e-GP-specific performance measures and metrics, providing a rigorous approach to measuring e-GP performance.

2020 ◽  
Vol 33 (3) ◽  
pp. 588-619 ◽  
Author(s):  
Christos Begkos ◽  
Katerina Antonopoulou

PurposeIn the current digital era where online content is riddled with fabricated metrics and rankings, this research aims to investigate the underpinning mechanisms of the calculative practices which actors engage with to evaluate digital platform content in the absence of well-defined performance measures.Design/methodology/approachThe paper focuses on the online, photo-sharing platform Instagram which is devoid of common performance measures such as rankings, ratings and reviews. The authors applied netnographic methods to capture users' actions and interactions at the Greek Instagram community. The authors adopt a practice lens as informed by Schatzki's ‘site ontology’ to capture actors' calculative practices as organised by rules, teleoaffective structures and general and practical understandings.FindingsPlatform actors engage in aesthetic and palpable evaluations of other user profiles and their posted content. They employ permissible (e.g., using third-party apps) and illicit (e.g., lobbying and procuring engagement) tactics to measure and manage digital platform performance, fabricate metrics and blur others' evaluations, in pursuit of prestige and material teleologies. Their calculative practices are conditioned by an implicit social etiquette, which permeates the platform both horizontally and vertically.Originality/valueFirst, the paper captures and theorises the mechanisms which underpin actors' calculative practices for performance measurement in the absence of robust judgement devices. Second, it demonstrates how ambiguous assemblages of material and prestige teleologies, aesthetic and palpable evaluative regimes and implicit rules and practical expertise collectively invoke platform actors' calculative practices and the construction of performance measures. In doing so, it contributes to performance measurement literature via demonstrating how management accounting is implicated in the evaluation of digital platform outputs.Practical implicationsThe paper provides insight on how platform actors fabricate performance metrics, what they perceive as ‘good’ online content and what constitutes an ‘impactful’ user account or a ‘successful’ social media campaign. Such findings are valuable to management accountants, entrepreneurs and practitioners who seek to evaluate digital platform performance.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mohammed Aboramadan ◽  
Khalid Abed Dahleez ◽  
Caterina Farao ◽  
Mohammed Alshurafa

PurposeThis study proposes a model of the effect of financial and non-financial performance measures on nonprofit organizations’ (NPOs’) effectiveness where internal stakeholders' trust play an intervening role in the aforementioned relationships.Design/methodology/approachData were collected from 218 employees working at the largest Palestinian NPOs. The perceptions of these employees were used to measure the variables, and structural equation modeling was used to examine the hypotheses.FindingsResults suggest that the use of financial and non-financial performance measures was positively related to NPOs' effectiveness. Internal stakeholders' trust showed a significant mediating effect between the use of performance measures and NPOs' effectiveness.Practical implicationsThis study may be of value for NPOs' managers due to the positive effects performance measurement (PM) can have on NPO effectiveness. Managers and boards should seek to enhance their internal stakeholders' trust to achieve higher levels of effectiveness.Originality/valueThis study has three main contributions. First, it is one of the very few papers which empirically examines the links between PM and NPOs' effectiveness, rather than providing conceptual lens. Second, the paper investigates the role of stakeholders' trust as a mediating mechanism in the proposed model, a topic that has been neglected by NPOs governance researchers. Finally, the study uses data from the Palestinian context, contributing to the PM literature by providing evidence on the relationship between performance measures and NPOs' effectiveness from a non-Western context.


2019 ◽  
Vol 27 (2) ◽  
pp. 634-665 ◽  
Author(s):  
Rakesh Kumar Malviya ◽  
Ravi Kant

Purpose The purpose of this paper is to explore green supply chain management (GSCM) performance measures and to develop a framework for evaluating the impact of GSCM implementation on organizational performance. Design/methodology/approach This research develops a performance measurement framework by integrating GSCM enabler with GSCM performance measures criteria. These criteria are selected from literature review and expert opinion. This study proposes a fuzzy balanced scorecard – fuzzy technique for order preference by similarity to ideal solution-based methodology to evaluate the overall organizational performance. The empirical case study of an Indian automobile organization is conducted. Further, the proposed framework is tested with three Indian Automobile organizations and their results are compared with the case organization. Findings The integrated methodology offers an effective way to measure and benchmark the impact of the proposed GSCM performance measurement framework. The empirical results show that the output of the proposed model is consistent. Thus, the study contributes to the advancement of knowledge toward GSCM and its management for sustainability. Research limitations/implications This study is limited to the automotive sector; hence the outcomes may not be comprehensively applicable across different sectors. The results cannot be applied to other sectors with other product and process specificities. Practical implications It helps the practitioners to measure and improve the effectiveness of GSCM implementation. Originality/value This study is the generalized performance measurement framework and can be used to measure the performance for any type of organizations to benchmark one organization with the other or the group of organizations.


Author(s):  
Asher Ramish ◽  
Haris Aslam

Purpose – The purpose of this paper is to propose performance measures for supply chain knowledge management (SCKM) performance. Design/methodology/approach – This is a conceptual study. State of performance measurement has been analyzed on the basis of a comprehensive review of literature in field of SCKM. Based on principles of double and triple loop learning, performance measures have been identified for measuring the success of KM practices in SCs. Findings – Principles of double and triple loop learning have been utilized to suggest KPI’s for SCKM performance, i.e. supply chain identity and knowledge supply chain stratum. The relevance and justification of these KPI’s is also discussed. Research limitations/implications – This study is limited to conceptualized measures for SCKM only. Further research is required to test the benefits of these performance measures based on industry applications. Practical implications – These proposed KPI’s will facilitate the development of the new processes through re-engineering, i.e. problem identification and then rectification. Further, these KPI’s will provide some essential insights as to how supply chains can develop their performance evaluation systems to become more effective and learning oriented. Originality/value – This study aims to not only identify the gaps present in the SCKM performance measurement literature but also aims to fill the knowledge gap by suggesting suitable performance metrics.


2019 ◽  
Vol 27 (7) ◽  
pp. 2130-2147 ◽  
Author(s):  
Marcio C. Machado ◽  
Renato Telles ◽  
Paulo Sampaio ◽  
Maciel M. Queiroz ◽  
Ana Cristina Fernandes

Purpose The purpose of this paper is to present a conceptual framework for performance measurement (PM) for the integration of supply chain management (SCM) and quality management (QM). Design/methodology/approach A systematic literature review on SCM and QM was conducted to develop key performance measures related to six areas of integration between QM and SCM: leadership; continuous improvement and innovation; sustainability performance; stakeholders; information system; and management and strategic planning. Findings Supported by the literature concerning to supply chain quality management (SCQM) integration, a set of nine propositions about performance measures, that contribute to the integration of SCQM, were developed. Originality/value This study contributes to QM practices within a supply chain environment from an integrated perspective. Additionally, the propositions have significant implications from both managerial and theoretical perspectives. This study also extends the concept of supply chain quality integration by focusing on key aspects of PM that may help to improve the overall performance of the supply chain.


2018 ◽  
Vol 29 (1) ◽  
pp. 41-84 ◽  
Author(s):  
Narpat Ram Sangwa ◽  
Kuldip Singh Sangwan

Purpose The purpose of this paper is to propose an integrated performance measurement framework to measure the effect of lean implementation throughout all functions of an organization. Design/methodology/approach The paper identifies the seven categories representing all organizational functions. These categories have been divided into 26 performance dimensions and key performance indicators (KPIs) for each performance dimension have been identified to measure lean performance. The interrelationship of each category with lean principles and/or lean wastes has been identified. KPIs are developed on the basis of identified criteria, frequency analysis of existing literature, and discussion with industry professionals. Finally, an integrated performance measurement framework is proposed. Findings The proposed framework evaluates the organization under seven categories – manufacturing process, new product development (NPD), human resource management, finance, administration, customer management, and supplier management. In total, 26 dimensions and 119 key performance indicators have been identified under the seven categories. Research limitations/implications The proposed framework is a conceptual framework and it is to be tested by empirical and cross-sectional studies. Originality/value The main novelty of the research is that the leanness of the organization has been measured throughout the supply chain of the organization in an integrated way. The various areas of measurement are manufacturing process, NPD, finance, administration, customer management, and supplier management. Further, the proposed KPIs are also categorized as qualitative or quantitative, strategic or operational, social or technical, financial or non-financial, leading or lagging, static or dynamic. This paper contributes to the body of knowledge in performance measurement.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Christos Begkos ◽  
Katerina Antonopoulou

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


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mary C. Johnsson ◽  
Matthew Pepper ◽  
Oriana Milani Price ◽  
Lauren P. Richardson

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.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Loai Ali Zeenalabden Ali Alsaid

PurposeThis study seeks to explore the powerful role(s) of institutionalised performance measurement systems or metrics in smart city governance in a politically and militarily sensitive developing country.Design/methodology/approachThis study extends the application and contribution of a multi-level institutional framework to previous management accounting literature on the potential relationship between performance measurement and smart city governance. The value of utilising a multi-level framework is to broaden and deepen theoretical analyses about this relationship to include the effect of political pressure from the military regime at the macro level on the institutionalisation of a performance measurement system at the micro-organisational level. Taking the New Cairo city council smart electricity networks project (Egypt) as an interpretive qualitative single-case study, data collection methods included semi-structured interviews, direct observations and documentary readings.FindingsPerformance measurement systems or metrics, especially in politically and militarily sensitive smart cities, constitutes a process of cascading (macro-micro) institutionalisation that is closely linked to sustainable developments taking place in the wider arena of urban policies. Going a step further, accounting-based performance metrics, arising from political and military pressures towards public-private collaborations, contribute to smart city management and accountability (governance). Institutionalised measurement systems or performance metrics play a powerful accounting role(s) in shaping and reshaping political decisions and military actions in the city council.Originality/valueTheoretically, this study goes beyond the cascading institutionalisation process by arguing for the powerful role(s) of institutionalised accounting and performance measurement systems in smart city decision-making and governance. Empirically, it enriches previous literature with a case study of a developing Arab Spring country, characterised by an emerging economy, political sensitivity and military engagement, rather than developed and more stable countries that have been thoroughly investigated. It is also among the first politically engaged accounting case studies to highlight public-private collaborations as a recent reform in public sector governance and accountability.


Author(s):  
Nadja Yang Meng ◽  
Karthikeyan K

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


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