scholarly journals Collective identity, institutional logic and environmental management accounting change

2016 ◽  
Vol 12 (2) ◽  
pp. 152-176 ◽  
Author(s):  
Marko Järvenpää ◽  
Aapo Länsiluoto
Keyword(s):  
Performance Measurement ◽  
Collective Identity ◽  
Environmental Performance ◽  
Environmental Accounting ◽  
Performance Measurement System ◽  
Institutional Logic ◽  
Structured Interviews ◽  
Content Type ◽  
Environmental Performance Measurement ◽  
Environmental Measures

Purpose The purpose of this paper is to examine how collective identity and institutional logic affect the design and use of an environmental performance measurement system. Design/methodology/approach The authors use a qualitative case study with abductive theorizing and empirical data obtained through semi-structured interviews, observation and document analysis. Findings The new environmental measures were reshaped by aligning them with the existing and dominant collective identity in the case organization – in other words, cost savings and profitability. Moreover, the institutional logic forced the environmental measures to remain as non-strategic and non-bonus criteria in favour of traditional financial measures. Originality/value Thornton and Ocasio’s (2008) institutional logic is applied and its potential for analyzing change in environmental accounting is shown. The paper illustrates how collective identity and institutional logic are important mechanisms reshaping environmental performance measurement design and use, when the existing collective identity is reproduced.

How organizational culture influences performance measurement systems in SMEs

2019 ◽  
Vol 69 (2) ◽  
pp. 217-235 ◽  
Author(s):  
Meriam Jardioui ◽  
Patrizia Garengo ◽  
Semma El Alami
Keyword(s):  
Organizational Culture ◽  
Performance Measurement ◽  
Performance Measurement System ◽  
Structured Interviews ◽  
Content Type ◽  
Study Approach ◽  
Huge Impact ◽  
Performance Measurement Systems ◽  
And Performance ◽  
The Impact

Purpose Literature highlights the impact of culture on managerial processes in general and the performance measurement system (PMS) in particular. However, understanding how organizational culture (OC) influences the PMS remains a challenge, especially in SMEs as in these companies the studies are very limited. The purpose of this paper is to investigate how OC influences PMSs in manufacturing SMEs. Design/methodology/approach To achieve the above purpose, a case study approach has been adopted. Four manufacturing SMEs with heterogeneous OC were investigated by means of companies’ documents reviews, participant observations and semi-structured interviews. A conceptual framework based on the competing value framework proposed by Cameron and Quinn (1999) and the PMS typology proposed by Garengo (2009) has been used to investigate the impact of OC on PMS. Findings According to the results, OC has a huge impact on PMS in manufacturing SMEs. The dimensions of “internal/external focus” influence strategy formalization, monitoring of the external environment and performance review. The “flexibility/control” dimensions influence the adoption of the balanced (or unbalanced) set of performance measures a company uses. Originality/value This paper contributes to clarifying how OC influences PMSs in manufacturing SMEs. Moreover, the study of interplay between flexibility/control dimensions and internal/external dimensions supports the identification of three theoretical propositions and four PMS types related to the four different OCs identified by Cameron and Quinn (1999).

scholarly journals Environmental performance measurement for green supply chains

2018 ◽  
Vol 48 (8) ◽  
pp. 765-793 ◽  
Author(s):  
Andrea Tuni ◽  
Athanasios Rentizelas ◽  
Alex Duffy
Keyword(s):  
Supply Chain ◽  
Performance Measurement ◽  
Supply Chains ◽  
Environmental Impacts ◽  
Environmental Performance ◽  
Quantitative Methods ◽  
Measurement Model ◽  
Environmental Aspects ◽  
Content Type ◽  
Environmental Performance Measurement

Purpose The majority of the environmental impacts in a typical supply chain can arise beyond the focal firm boundaries. However, no standardised method to quantify these impacts at the supply chain level currently exists. The purpose of this paper is to identify the quantitative methods developed to measure the environmental performance of supply chains and evaluate their key features. Design/methodology/approach A systematic literature review is conducted at the intersection of performance measurement and green supply chain management (GSCM) fields, covering 78 publications in peer-reviewed academic journals. The literature is reviewed according to several perspectives, including the environmental aspects considered, the main purpose of measurement, model types and the extent of supply chain covered by performance measurements. Findings Adopted environmental metrics show a low degree of standardisation and focus on natural resources, energy and emissions to air. The visibility and traceability of environmental aspects are still limited; the assessment of environmental impacts does not span in most cases beyond the direct business partners of the focal firms. A trade-off was observed between the range of environmental aspects and the extent of the supply chain considered with no method suitable for a holistic evaluation of the environmental supply chain performance identified. Three major streams of research developing in the field are identified, based on different scope. Originality/value This paper is the first attempt to examine in detail what tiers of the supply chain are actually involved in green performance assessment, ultimately contributing to clarify the scope of the supply chain dimension in GSCM performance measurement research. The work also recognises which methods are applicable to extended supply chains and explores how different methodologies perform in terms of supply chain extent covered.

Performance measurement system for a lean manufacturing setting

2019 ◽  
Vol 23 (3) ◽  
pp. 240-252 ◽  
Author(s):  
Samudi Perera ◽  
Chandana Perera
Keyword(s):  
Performance Measurement ◽  
Performance Measures ◽  
Measurement System ◽  
Lean Manufacturing ◽  
Performance Measurement System ◽  
Structured Interviews ◽  
Content Type ◽  
Lean Practices ◽  
Manufacturing Performance ◽  
Key Performance Measures

Purpose The purpose of this paper is to propose a performance measurement system for a lean manufacturing environment, which assesses the multi-dimensional performance of lean manufacturing. Design/methodology/approach Following a case study approach, structured interviews were conducted to identify the parameters to measure the performance of a lean manufacturing apparel company. A model was developed with the analytical hierarchical process to assess the performance. Findings The proposed model consists of three levels: first level (overall manufacturing performance), second level (criteria that represent the stakeholders’ view of manufacturing performance) and third level (sub-criteria for the criteria which represent the areas affected by lean manufacturing). The model connects indicators that measure manufacturing performance with the areas required improvements, according to their relative importance to stakeholders. Research limitations/implications The interviewers’ perspectives were used to determine the importance of each manufacturing area for stakeholders. Key performance measures can vary from company to company. Practical implications Managers can use this model to identify important areas for manufacturing performance and the performance improvements driven by different types of lean practices. The results revealed that identifying stakeholders’ requirements was an important aspect of evaluating manufacturing performance. Social implications The model embeds a stakeholder approach in performance measurement, thereby providing a comprehensive model to assess performance. Originality/value This study applies the stakeholder view to identify the multi-dimensional nature of performance in a lean manufacturing setting. It also defines the key performance measures using lean practices.

scholarly journals Perancangan Integrated Environmental Performance Measurement System Di Rumah Sakit

2017 ◽  
Vol 18 (1) ◽  
pp. 9
Author(s):  
Chandra Kurniawan ◽  
Ahmad Mubin ◽  
Heri Mujayin Kholik
Keyword(s):  
Performance Measurement ◽  
Environmental Performance ◽  
Negative Impact ◽  
Sewage Treatment ◽  
Liquid Waste ◽  
Pairwise Comparison ◽  
Performance Measurement System ◽  
Environmental Performance Measurement ◽  
Environmental Performance Assessment ◽  
Performance Measurement Systems

Waste has a negative impact on the environment. Hospital medical waste is a hazardous waste for the environment. Environmental performance measurement systems are used to measure the performance of hospitals in handling waste. The measurement of its environmental performance in the hospital is expected to provide improved sewage treatment systems. AHP (Analytical Hierarchy Process) and OMAX (Objactive Matrix) methods are used to design environmental performance systems at hospitals. The data needed is medical and non medical treatment. Data were collected using pairwise comparison questionnaires. The questionnaire data shows the importance of key environmental performance indicators (KEPI). Results of questionnaires processed using Expert Choice. Expert Choice's output produces weight and consistency ratio. Weighted KEPI results are processed by OMAX method. The OMAX method is used to determine the value of environmental performance. There 41 KEPI aspects of the environment. Based on the results of the environmental performance assessment, liquid waste has the highest weight of 0.229. 

Incorporating the environmental dimension into the balanced scorecard

2019 ◽  
Vol 27 (4) ◽  
pp. 652-674
Author(s):  
Salim Khalid ◽  
Claire Beattie ◽  
John Sands ◽  
Veronica Hampson
Keyword(s):  
Performance Measurement ◽  
Balanced Scorecard ◽  
Healthcare Sector ◽  
Performance Measurement System ◽  
Future Research ◽  
Structured Interviews ◽  
Content Type ◽  
The Balanced Scorecard ◽  
Starting Point ◽  
Environmental Activities

PurposeThis study aims to explore the ways that the balanced scorecard (BSC) can be adapted to incorporate environmental performance in a health care context.Design/methodology/approachThis research adopts a qualitative approach that uses an in-depth case study including semi-structured interviews and document review. Interviews are conducted with individuals working within a regional public hospital and health service organisation in Australia. The research is informed by stakeholder theory.FindingsThe participants identified a number of approaches to incorporating environmental dimensions within the BSC: fully integrated, partially integrated, a separate additional perspective and differentiation based on the origin of the environmental activities and events. These findings confirm the contingent nature of the selected model and reinforce the importance of organisational vision and environmental strategy as formative factors.Research limitations/implicationsThis research provides a starting point for future research to refine the proposed models and evaluate their viability and relevance in other contexts.Practical implicationsThis study provides motivations for managers to engage with the BSC as an effective performance measurement system, which can be developed and adapted to incorporate important environmental elements of organisational performance.Social implicationsThis study reveals the importance of difference between endogenous and exogenous environmental activities. As concerns around the environmental consequences of organisational activities continue to grow, opportunities for institutions to reassure stakeholders of their sustainable practices are increasingly critical.Originality/valueThis study presents preliminary evidence on the suitability of various models for integrating environmental dimensions within the BSC. The findings provide a valuable contribution to literature on performance measurement systems in the healthcare sector.

Supplier performance measurement system use, relationship trust, and performance improvement: a dyadic perspective

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Vieri Maestrini ◽  
Andrea Stefano Patrucco ◽  
Davide Luzzini ◽  
Federico Caniato ◽  
Paolo Maccarrone
Keyword(s):  
Performance Measurement ◽  
Performance Improvement ◽  
Measurement System ◽  
Structural Equation ◽  
Performance Measurement System ◽  
Content Type ◽  
Performance Improvements ◽  
Supplier Performance ◽  
Performance Measurement Systems ◽  
The Impact

PurposeGrounding on resource orchestration theory, this paper aims to study the relationship between the way buying companies use their supplier performance measurement systems and the performance improvements obtained from suppliers, with relationship trust identified as a mediator in the previous link.Design/methodology/approachThe authors design a conceptual model and test it through structural equation modelling on a final sample of 147 buyer-supplier responses, collected by means of a dyadic survey.FindingsResults suggest that the buyer company may achieve the most by balancing a diagnostic and interactive use of the measurement system, as they are both positively related to supplier performance improvement. Furthermore, relationship trust acts as a mediator in case of the interactive use, but not for the diagnostic. This type of use negatively affects relationship trust, due to its mechanistic use in the buyer-supplier relationship.Originality/valueThe authors’ results contribute to the current academic debate about supplier performance measurement system design and use by analyzing the impact of different supplier performance measurement system uses, and highlighting their relative impact on relationship trust and supplier performance improvement. From a methodological perspective, adopting a dyadic data collection process increases the robustness of the findings.

Hybridization as practice: clinical engagement with performance metrics and accounting technologies in the English NHS

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Christos Begkos ◽  
Katerina Antonopoulou
Keyword(s):  
Performance Measurement ◽  
Performance Metrics ◽  
Healthcare Setting ◽  
Business Managers ◽  
Structured Interviews ◽  
Content Type ◽  
Professional Boundaries ◽  
Care Outcomes ◽  
And Performance ◽  
Clinical Engagement

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.

The use of environmental performance indicators in “the greenest city in Europe”

2019 ◽  
Vol 14 (1) ◽  
pp. 122-140 ◽  
Author(s):  
Jan Alpenberg ◽  
Tomasz Wnuk-Pel ◽  
Philip Adamsson ◽  
Johannes Petersson
Keyword(s):  
Performance Indicators ◽  
Environmental Performance ◽  
Environmental Indicators ◽  
Structured Interviews ◽  
Content Type ◽  
Study Approach ◽  
External Stakeholders ◽  
Municipal Managers ◽  
Environmental Performance Indicators

Purpose The purpose of this paper is to examine why and how municipal managers and CEOs for municipally owned companies use the environmental performance indicators. Design/methodology/approach A case study approach as a research design was used. In total, 18 semi-structured interviews were conducted among managers for administrative departments and municipal company CEOs. Findings This study found that the environmental performance indicators are used by department managers mainly for resource allocation, control and for teaching the employees. The CEOs of the municipal companies use the environmental indicators for communicating with external stakeholders and see the indicators primarily as marketing tools. The main reason why the environmental performance indicators are used in the municipality can be the strong demand from the local politicians to push the “green agenda,” and therefore the managers have to comply. Research limitations/implications As in any case study, generalizations from the research should be made with care, but since this is only one municipality, further research is needed to find additional evidence. Practical implications The findings of this study have a number of implications for future practice, and it is worth mentioning that clear guidelines for how the information could be made more useful for managers at the managerial level in Växjö municipality (VM) are requested for both the municipal managers and the CEOs. Social implications Overall, this study strengthens the idea that environmental performance indicators could be used to a larger extent for communicating with external stakeholders both for municipal departments and companies. Originality/value The research adds to the literature by examining different patterns of using environmental performance indicators in a unique setting – in VM, which is called “the greenest city in Europe” and is one of the “pioneers” in environmental work and extensively uses performance indicators.

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