Institutional work and implementation of a performance measurement and management system in a developing country

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
A.K. Siti-Nabiha ◽  
Teddy Jurnali
Keyword(s):  
Local Government ◽  
Performance Measurement ◽  
Developing Country ◽  
Cultural Work ◽  
Institutional Work ◽  
Content Type ◽  
Public Managers ◽  
Norms And Values

Purpose This paper aims to investigate the actions and activities undertaken by public managers of a local government to institutionalise an externally mandated performance measurement and management (PMM) system in a developing country. Design/methodology/approach A qualitative case study of one of the best-ranked early adopters of PMM in a local government in Indonesia was undertaken, with interviews with public officers at various organisational levels, along with an extensive documentary review. An institutional work perspective was used to explain the types of work undertaken to institutionalise PMM at the organisation. Findings The PMM change was shown to be centralised and directed from the top and facilitated by other public officers. The Mayors’ instrumental and political view of PMM as a tool for efficiency and societal legitimacy enabled the adoption of PMM. The political and cultural work of the Mayor and the key officers involved constructing new rules pertaining to PMM, specifically in dealing with resource allocation and its associated sanctions and rewards, which encouraged more substantive implementation. The substantive implementation of PMM had a significant influence on the norms and values of the local government. Research limitations/implications The case organisation is the local government of a relatively medium-sized city. Therefore, it may be easier to achieve tighter control and coordination as compared to the local government of other larger cities. Originality/value The paper highlights the interrelated nature of institutional work in the creation and disruption of institutions. In addition, the three main types of institutional work, i.e. political, cultural and technical work, are not mutually exclusive. The paper also indicates the processes involved in the implementation of PMM, which unfolds from the establishment of a policy, its impact, and the role of the actors in the process.

scholarly journals Evolutionary paths of performance measurement and management system: the longitudinal case study of a leading SME

2020 ◽  
Vol 24 (4) ◽  
pp. 495-510
Author(s):  
Alberto Sardi ◽  
Enrico Sorano ◽  
Alberto Ferraris ◽  
Patrizia Garengo
Keyword(s):  
Performance Measurement ◽  
Performance Management ◽  
Management System ◽  
Management Style ◽  
Longitudinal Case Study ◽  
Management Information ◽  
Content Type ◽  
Evolutionary Paths

Purpose The literature highlights the relevance of performance measurement and management system in small and medium enterprises (SMEs) to face the current competitive environment. However, a number of studies investigate how performance measurement and management system is effective for evolving and how contingency factors could influence this change. Newer experiences are sporadic and rarely investigated by researchers and practitioners. The purpose of this study is to identify the feasible evolutionary path of performance measurement and management system in leading SMEs to respond to current business challenges. Furthermore, it aims to contribute to the understanding of the role of key contingency factors influencing this evolution. Design/methodology/approach A longitudinal case study, based on retrospective and real-time investigations, is performed to investigate the primary evolutions of the performance measurement and management system and its key determinants. Findings The findings highlight two evolution paths, increasing the maturity of performance measurement. The first path highlights a strong command and control of performance management; the second path shows a democratic and participative of performance management. Moreover, management information system, organizational culture and management style are highlighted as key contingency factors in the change of performance management. Originality/value The authors contribute to knowledge in performance measurement field, showing how the efforts for developing performance measurement and management system in a leading SME could determine two different evolutionary paths. Furthermore, the paper describes the increasing role of organizational culture, management style and management information system in performance management evolution, as well as the relevance of online chats and social media in performance management activities.

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.

The limits of institutional work: a field study on auditors' efforts to promote sustainability assurance in a trust society

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Hanna Silvola ◽  
Eija Vinnari
Keyword(s):  
Design Methodology ◽  
Institutional Logics ◽  
Cultural Work ◽  
Documentary Evidence ◽  
Institutional Work ◽  
Content Type ◽  
Management Fashion ◽  
Corporate Social ◽  
Country Specific

PurposeThe purpose of this paper is to enrich extant understanding of the role of both agency and context in the uptake of sustainability assurance. To this end, the authors examine auditors' attempts to promote sustainability assurance and establish it as a practice requiring the professional involvement of auditors.Design/methodology/approachApplying institutional work (Lawrence and Suddaby, 2006) and institutional logics (Thornton, 2002; Thornton et al., 2012) as the method theories, the authors examine interview data and a variety of documentary evidence collected in Finland, a small society characterized by social and environmental values, beliefs in functioning institutions and public trust in companies behaving responsibly.FindingsWith this study, the authors make two main contributions to extant literature. First, the authors illustrate the limits that society-level logics related to corporate social responsibility, together with the undermining or rejected institutional work of other agents, place especially on the political and cultural work undertaken by auditors. Second, the study responds to Power's (2003) call for country-specific studies by exploring a rather unique context, Finland, where societal trust in companies is arguably stronger than in many other countries and this trust appears to affect how actors perceive the need for sustainability assurance.Originality/valueThis is one of the few accounting studies that combines institutional logics and institutional work to study the uptake of a management fashion, in this case sustainability assurance.

Resource allocation and service design in local government: a case study

2015 ◽  
Vol 28 (1) ◽  
pp. 29-41
Author(s):  
Manzurul Alam
Keyword(s):  
Resource Allocation ◽  
New Zealand ◽  
Local Government ◽  
Service Design ◽  
City Council ◽  
Reform Process ◽  
Content Type ◽  
Government Organizations

Purpose – Following the introduction of the New Zealand Local Government Amendment Acts (1996, 2002), some significant changes have taken place in resource allocation and service design of local government organizations. The purpose of this paper is to investigate the effect of local government reforms on budgetary processes and service design in a New Zealand local government entity. Design/methodology/approach – The paper adopts a qualitative case study research involving semi-structured interviews with the key informants to understand the evolving role of resource allocation the study investigates the budgetary processes in a metropolitan city council. Findings – The traditional role of budget has changed to a more active and visible instrument in explaining the effectiveness and efficiency in the use and allocation of resources. Budgets have been given a central role in the management of local government finances. The reform process in New Zealand has enabled local government organizations to organize their activities by using the concepts of public and private goods. Research limitations/implications – This is a single local government entity case study. Any generalization of the conclusions from this study should undertaken with care even though there are similarities between New Zealand and other countries even though they operate under different institutional contexts in different countries. Originality/value – This paper makes important contribution by highlighting the implications of resource allocation on service design within New Zealand local government entities.

scholarly journals The relationship regulator: a buyer-supplier collaborative performance measurement system

2018 ◽  
Vol 38 (11) ◽  
pp. 2022-2039 ◽  
Author(s):  
Vieri Maestrini ◽  
Veronica Martinez ◽  
Andy Neely ◽  
Davide Luzzini ◽  
Federico Caniato ◽  
...  
Keyword(s):  
Performance Measurement ◽  
Measurement System ◽  
Performance Measurement System ◽  
Adoption Process ◽  
Content Type ◽  
Measurement Framework ◽  
Relationship Performance ◽  
The Relationship

Purpose The purpose of this paper is to propose an innovative buyer-supplier performance measurement system (PMS) (called relationship regulator – RelReg), aimed at stimulating collaboration on mutual performance. The RelReg is described all throughout the phases of its lifecycle: first, design features and visual representation of the new measurement framework are reported; second, guidelines on how to implement, use and review the system are provided, highlighting the role of the buyer and the supplier at each step. Design/methodology/approach A theory building and testing approach is applied. The RelReg developed features primarily ground on previous scientific contributions matched with empirical evidence collected through case studies, workshops and focus groups. The resulting conceptual model is then validated through a dyadic buyer-supplier case study. Findings Two conceptual frameworks are provided: the RelReg dashboard – a multidimensional PMS; and the RelReg lifecycle – set of activities to be performed by both the buyer and the supplier all along the adoption process. Moreover, empirical insights on relevant issues to be considered when adopting the RelReg are reported. Originality/value The RelReg represents an innovative and smart tool, allowing buyer-supplier dyads to collaborate on relationship performance.

Readiness assessment of e-government: a developing country perspective

2015 ◽  
Vol 9 (4) ◽  
pp. 498-516 ◽  
Author(s):  
Wahed Waheduzzaman ◽  
Shah J. Miah
Keyword(s):  
Local Government ◽  
Developing Country ◽  
Government Officials ◽  
Readiness Assessment ◽  
Content Type ◽  
Social Perspectives ◽  
The Government ◽  
Elected Representatives ◽  
Practical Implications

Purpose – This study aims to describe an assessment methodology of e-Government readiness through an empirical study that investigates collaborative needs in operating effective governance at root-level public service delivery in a developing country context. Broader methodology that accommodates collective functions of the government should be used while assessing the readiness of e-Government implementation. Design/methodology/approach – The study is based on interview data collected from a total of 13 government officials, 21 elected representatives and 106 targeted citizens in the local government of Bangladesh. Findings – Through a qualitative case study, this paper empirically investigated a proposition of e-Government readiness within local government cases. The findings of the study may help rectify existing assessment methodologies in e-Government implementation. Research limitations/implications – The data analysis used a collaborative perspective subjectively rather than focusing on the objective manner to capture technological aspects. Practical implications – This finding could benefit various e-Government initiatives in developing countries, especially for addressing critical collaborative needs of e-Government implementation. Social implications – The findings of the paper represent social perspectives of new e-Government system implementation. Originality/value – The study proposed a holistic methodology of e-Government readiness assessment that can broaden existing assessment methodologies.

The role of HRM in the innovation of performance measurement and management systems: a multiple case study in SMEs

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Alberto Sardi ◽  
Enrico Sorano ◽  
Patrizia Garengo ◽  
Alberto Ferraris
Keyword(s):  
Performance Measurement ◽  
Management System ◽  
Multiple Case Study ◽  
Management Systems ◽  
Organisational Performance ◽  
Content Type ◽  
Multiple Case ◽  
The Creation

PurposeLiterature identifies the key relevance of human resource management (HRM) in the creation of an organisational performance measurement and management system, while, in practice, small and medium-sized enterprises (SMEs) continue to prioritise financial and operational aspects. This study aims to identify the main characteristics that typify an advanced performance measurement and management system in SMEs, according to the literature dedicated to performance measurement and HRM.Design/methodology/approachThrough a multiple-case study methodology, the research deeply investigates four European SMEs. Empirical data were collected through interviews, company documents and direct observations. Then, within- and cross-case analysis were implemented to analyse the data.FindingsIn designing organisational performance measurement and management systems in SMEs, HRM emerges as essential in supporting the enhancement of the maturity of performance measurement and the improvement of performance management. Through a framework based on the relevant literature, this research identifies three conceptual propositions that highlight the main characteristics that typify advanced performance measurement and management systems in SMEs.Research limitations/implicationsThe research identifies a conceptual framework suitable to investigate empirically the role of HRM in developing performance measurement and management systems at SMEs, and it lays the foundation for future broader empirical studies in this field.Originality/valueThis paper underlines HRM as an important driver in the creation of organisational performance measurement and management systems. Moreover, it suggests some key characteristics that such a system should develop to be effective in the target enterprises.

Local government and coastal damage: confusion, potential and dreams

2019 ◽  
Vol 12 (1) ◽  
pp. 1-18
Author(s):  
Andrew H. Kelly ◽  
Jasper Brown ◽  
Aaron Strickland
Keyword(s):  
Local Government ◽  
New South ◽  
Local Level ◽  
Policy Makers ◽  
Content Type ◽  
South Wales ◽  
Key Issues ◽  
Coastal Damage

Purpose This paper aims to not only disentangle the recently altered law and policy on coastal management in New South Wales (NSW), Australia, but also raise opportunities for fresh ideas to develop when dealing with both existing and future coastal damage. The focus is on the role of local government which is not only closer to concerned citizens but also faces costal damage on its own doorstep. Design/methodology/approach The paper explores the topic from the beginnings of relevant statutory law to the current situation, supported by a case study. It is transdisciplinary in nature, encompassing land use and coastal legislation. Findings The narrative encourages further attention to the key issues at the local level. This is underpinned by the need for planners to move beyond zoning and other restrictive mechanisms to more strategic approaches. All levels of government must recognise that regulatory planning on its own is insufficient. This leads to the need for champions to consider opportunities beyond the ordinary. Originality/value While this paper will add to a growing literature on coastal damage and action at the local level, its emphasis on the benefits and limitations of the changing statutory system will assist not only policy makers but professional officers at the local forefront.

scholarly journals Actors’ reflexivity and engagement in the formation of new accounting tools during university hybridization

2020 ◽  
Vol 17 (1) ◽  
pp. 51-81 ◽  
Author(s):  
Evgenii Aleksandrov
Keyword(s):  
Design Methodology ◽  
Longitudinal Case Study ◽  
Institutional Work ◽  
Content Type ◽  
Documentary Analysis ◽  
Research Questions ◽  
The University ◽  
Academic Demands

Purpose This paper aims to investigate the unfolding dynamics and evolving processes relating to the formation of accounting tools by university actors. It answers the research questions: How do individual actors engage in the formation of new accounting tools during university hybridisation? Specifically, what forms of reflexivity do these actors display in various phases of university hybridisation? Design/methodology/approach This is a longitudinal case study of the development of new accounting tools in one Russian technical university from 2010 to 2016. It is based on an institutional work perspective, involving 29 interviews, documentary analysis, and observations of internal meetings relating to new accounting tools’ formation. Findings The findings show that academics themselves were gradually engaged in the marginalisation of academic demands in university governance in favour of managerialism via accounting. Nevertheless, the role of accounting morphed over time from a dysfunctional and negative carrier of managerial ideology and its domination, to what could arguably be considered a mediation device between academic and managerial demands. These dynamic processes and the role of accounting within them are explained by the constant challenge stemming from the involvement of several groups of actors in institutional work, which is often unpredictable and fluid due to the intricate play of plural reflexivities and actors’ identities during university hybridisation. Originality/value This paper advances the field by showing that the engagement and reflexivity of academics in the formation of accounting tools is not a “panacea” to deal with hybridisation within universities. The results highlight several obstacles, including variation in the reflexive capacities of actors within the university, leading to a reflexivity lag and reflexivity trap.

Managing both the empowering and constraining effects of performance measurement: a levers of control perspective

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Aurélien Ragaigne
Keyword(s):  
Performance Measurement ◽  
User Satisfaction ◽  
Longitudinal Case Study ◽  
Case Study Method ◽  
Content Type ◽  
Measurement Systems ◽  
Performance Measurement Systems ◽  
Levers Of Control

PurposeThis study aims to investigate the empowering and constraining effects of performance measurement. The levers of control perspective emphasises the fact that interactive processes play an important role in balancing these effects. This paper proposes to extend the analysis of effects in this literature, by looking at them in conjunction with the role of dialogue.Design/methodology/approachThis paper analyses a longitudinal case study of the use of user satisfaction indicators in the reception of a French local authority. The data were collected using a three-year longitudinal case study method from semi-directive interviews and participations at meetings.FindingsThe case study shows that performance measurement was introduced to encourage reception employees to make changes to the experience of service users. Employees were involved in the design phase of the survey and in the development of proposals. The dialogue approach represented a way of encouraging employees to agree to accept changes. However, this dialogue offered greater empowerment of employees by the managers.Research limitations/implicationsFurther work would be needed to enrich the characteristics of the dialogue and its effects on other performance measurement systems.Practical implicationsThe dialogue between employees and managers was designed to be interactive and created a situation with both empowering and constraining effects. The method of organisation, involving regular meetings with formal tasks to be accomplished at each meeting, appears significant for the evolution of the effects.Originality/valueWe extend the levers of control perspective to demonstrate the importance of the dialogue in balancing the effects. The case study makes it easier to understand how the empowering effects are related to the objective of constraint in the dialogue approach, and how these effects evolve.

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