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

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.

2019 ◽  
Vol 33 (1) ◽  
pp. 204-232 ◽  
Author(s):  
Daniela Argento ◽  
Giuseppe Grossi ◽  
Aki Jääskeläinen ◽  
Stefania Servalli ◽  
Petri Suomala

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.


2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Alberto Sardi ◽  
Enrico Sorano ◽  
Patrizia Garengo ◽  
Alberto Ferraris

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.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Aurélien Ragaigne

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.


2016 ◽  
Vol 19 (2) ◽  
pp. 156-172 ◽  
Author(s):  
Chiara Rinaldi ◽  
Alessio Cavicchi

Purpose This paper aims to understand the motivations driving cooperative behaviour between heterogeneous stakeholders in place-branding activities, focusing on contract-based and relation-based cooperation constructs. Design/methodology/approach The longitudinal case study method is used to help understanding how the investigated network has evolved over four years from an attempt to build a regional umbrella-brand to a network contract between 13 enterprises. Findings The findings suggest that the relationships of trust and shared values among stakeholders are essential to foster cooperation, but also that contract-based governance complements a relation-based governance, enhancing the performance of the alliance. Research limitations/implications The main limitation is related to the case study methodology, as results are strongly dependent on the specific characteristics of the stakeholders and the geographical area analysed. Social implications The role of stakeholders in building a place brand is increasingly important. When analysing cooperative behaviour drivers, more attention should be paid to such intangible assets as social, human, relational and organisational capital. Originality/value This longitudinal case study emphasises that for success in place-branding activities, contract-based cooperation can be particularly useful at the beginning of a network alliance, while relation-based cooperation ensures the strength and continuity of the partnership but it takes time to develop. Responsible leaders, working as relationship facilitators/enablers, are important to keep network members engaged, by creating trust and favouring mutual beneficial relationships between stakeholders.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Anna Dubois ◽  
Lars-Erik Gadde ◽  
Lars-Gunnar Mattsson

Purpose The purpose of the paper is to describe and analyse the evolution of the supplier base of a buying firm and the reasons behind these changes. Design/methodology/approach The paper is based on a case study of the changes over 52 years in a sub-set of the supplier base of a firm manufacturing fork-lifts. Findings The study shows that some relationships feature substantial longevity. However, the duration of one-third of the total relationships is shorter than five years. There was considerable variation over time in the dynamics of the supplier base in terms of entries and exits of suppliers. Owing to this variation, research findings and conclusions in short-term studies are heavily dependent on the specific conditions at the time of the study. Finally, no less than one-fourth of the terminated supplier relationships were reactivated later. Research limitations/implications The study was designed in a time when purchasing was considered entirely from the perspective of the buying firm. Further studies, therefore, must increasingly emphasise the role of suppliers and the interaction in the buyer–supplier relationships, as well as the embeddedness in networks. Originality/value The findings of the study are unique in two ways. First, they are based on systematic observations over more than 50 years. Second, the study involves the purchases of 11 components representing different technical and economic features. The (few) previous studies are based on much shorter time periods and involves fewer suppliers/components. Moreover, the findings regarding re-activation of terminated relationships represent unique contributions.


2019 ◽  
Vol 39 (4) ◽  
pp. 503-524 ◽  
Author(s):  
Ofer Zwikael ◽  
Jack R. Meredith ◽  
John Smyrk

Purpose Recent research has proposed the position of a project owner as the individual accountable for realizing target benefits. However, there is a lack of understanding in the literature of this role – in particular, the specific responsibilities of the project owner that can enhance benefits realization and operations performance. The paper aims to discuss this issue. Design/methodology/approach The paper identifies these responsibilities in practice through two studies – a qualitative study, which includes interviews with senior executives who fund projects, and an in-depth longitudinal case study, which describes a company that continuously realizes the benefits from its projects. Findings The results suggest that a project owner should have 22 key responsibilities across four project phases and that an operations manager is often the most suitable candidate to fulfill this role in operations improvement projects. When performing these project responsibilities effectively, operations managers enhance benefits realization and operations improvement. Finally, the paper proposes five hypotheses for future research. Originality/value Based on agency theory, the paper increases our knowledge of the role of the project owner in practice. This new knowledge can enhance the realization of target benefits from projects and ensure a smooth transition from the project to the operations environment.


2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
A.K. Siti-Nabiha ◽  
Teddy Jurnali

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.


2015 ◽  
Vol 19 (1) ◽  
pp. 24-32 ◽  
Author(s):  
George Huber

Purpose – The purpose of this paper is to explain how an organization’s performance measurement system can influence the appropriateness of an organization’s responses to threats. Design/methodology/approach – Inductive and deductive reasoning, drawing on major theories and on empirical findings in the management literature. Findings – An organization’s performance measurement system can influence the effectiveness of the organization’s detections of threats and the appropriateness of the organization’s responses to threats and, in these ways, contribute to the organization’s robustness and sustainability. Practical implications – Formation of an appropriate performance management system can prove critical to both detection of and responses to organizational threats. As such, an organizational performance management system can contribute to organizational robustness and sustainability. Originality/value – The idea, that an organization’s performance measurement system can influence the effectiveness of the organization’s detections of threats and the appropriateness of the organization’s responses to threats, is not articulated in the management literature. Thus, the research reported here is original and would seem to have value to the research community, the organization design community (as an organization’s control systems are an important component of its architecture), and the management community.


2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Enrico Bracci ◽  
Giorgia Gobbo ◽  
Luca Papi

PurposeThis paper investigates the role of boundary objects and boundary work in the integration of risk management (RM) and performance management (PM) systems. In particular, the paper combines theoretical insights with an empirical focus to examine how shared contexts are created through the boundary work performed by key actors across knowledge boundaries.Design/methodology/approachThe paper develops an exploratory qualitative case study from a local government context. The methodology is based on document analysis and semi-structured interviews.FindingsBoundary objects can act as knowledge integration mechanisms, allowing key actors to understand the meanings and uses of RM and PM practices. The paper shows how collaborative versus competitive boundary work exerted by key actors can explain the creation of shared contexts leading to integration between RM and PM.Originality/valueThe results contribute to the debate about the integration of RM with other managerial systems. Differently from previous research, the integration theme is addressed in the present work by looking specifically to the integration between RM and PM. In doing so, the role of both boundary objects and the boundary work performed by relevant actors to demarcate their legitimacy and autonomy over preferred practices is portrayed.


2019 ◽  
Vol 33 (1) ◽  
pp. 73-87 ◽  
Author(s):  
Ida Gremyr ◽  
Aku Valtakoski ◽  
Lars Witell

Purpose This study aims to investigate service modularization in a manufacturing firm, identifies service modularization processes and examines how these processes change the service module characteristics. Design/methodology/approach The study is based on a longitudinal case study (2008-2017) of a manufacturing firm. The development of six service modules was analyzed using data from interviews with key informants, informal meetings and internal documentation. Findings This study suggests five service modularization processes, and that service module characteristics, such as standardization and interconnectedness, change in different ways depending on the service modularization processes used. It further identifies two service modularization routes that each combine the service modularization processes in unique ways with replication as a key process to improve both standardization and customization. Practical implications This study elaborates a framework for service modularization, which can serve as a guideline for developing service modules. It also highlights the differences between product and service modularization, suggesting that the role of service module characteristics such as standardization and customization is specific for services. Originality/value This longitudinal case study (2008-2017) provides empirical evidence on service modularization and extends existing knowledge on service modularization processes and how they influence service module characteristics.


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