Integrating organisational- and individual-level performance management systems (PMSS): a case study in a large Indonesian public sector organisation

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Rudy M. Harahap
Keyword(s):  
Public Sector ◽  
Performance Management ◽  
Control Systems ◽  
Developing Country ◽  
Management Systems ◽  
Content Type ◽  
Performance Management Systems ◽  
Individual Level ◽  
Level Performance

Purpose This study aims to comprehensively examine the integration of organisational- and individual-level performance management systems (PMSs) in the context of public sector organisations (PSOs) of developing countries (DCs), by investigating the elements of PMSs in the studied organisation. Design/methodology/approach A case study in a large PSO of a developing country was conducted. The design of the study and the data analysis drew on Ferreira and Otley’s PMSs framework. Data were captured from electronic and printed document archives, online written interviews with participants and face-to-face interviews. The data then were triangulated and analysed thematically. Findings The study reveals a recursive relationship between culture and PMSs, and identifies conflicting regulatory requirements and a lack of information technology capacity led to the development of dual, loosely coupled PMSs in the studied organisation. Research limitations/implications The findings may not be generalisable beyond a large, PSO in a developing country; the study did not consider the linkages between the integration of organisational- and individual-level PMSs and other PMSs; the study looked at only two notions of culture; and the study asked participants to recall past events, so was retrospective in its design. Practical implications The findings illustrate the need for public sector managers and key policymakers to use both formal and informal control systems, together with technical and social integration mechanisms, as well as management accounting (MA) and human resources management (HRM) control approaches, when attempting to integrate organisational- and individual-level PMSs in the PSOs of DCs. Social implications Future studies may usefully investigate the integration of organisational- and individual-level PMSs in different contexts, consider culture and contextual factors when investigating the integration of organisational- and individual-level PMSs in different contexts, examine whether national culture also substantially impacts PMSs in other countries and attempt to inform the MA literature by drawing on HRM theory and research on individual-level PMSs. Such studies may help to address the gap between PMS theory and practice and better allow MA researchers to contribute to practice. Originality/value The study contributes to management control systems (MCSs) and PMSs literature by extending our understandings in the relationship between accounting and non-accounting controls, the contextual factors that affect PMSs and highlighting the importance of considering cultural context when integrating PMSs in the PSOs of DCs.

Funding sources and performance management systems: an empirical study

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Manzurul Alam ◽  
Megan Paull ◽  
Anne Peachey ◽  
David Holloway ◽  
John Griffiths
Keyword(s):  
Nonprofit Organizations ◽  
Organizational Performance ◽  
Performance Management ◽  
Single Case ◽  
Management Systems ◽  
Structured Interviews ◽  
Content Type ◽  
Performance Management Systems ◽  
Funding Sources

Purpose The purpose of this paper is to explore how performance management systems in nonprofit organizations are influenced by their funding sources. It explains how resources motivate organizations to diversify their strategies with attended performance management systems. Design/methodology/approach It adopts a qualitative case study approach involving semi-structured interviews with key informants in a nonprofit organization to understand the evolving nature of performance management systems associated with different funding sources. Findings The findings suggest that the case study organization changed its revenue base along with its performance management systems to satisfy the reporting and accountability requirements of different funding sources. Despite external funding sources detailing different restrictions and requirements, the overall performance management system was able to manage these different expectations. Research limitations/implications This study is based on a single case study, and its findings need to be interpreted with care, as there are differences between nonprofit organizations because they differ in their environments, services and funding. Originality/value This paper contributes to extant knowledge on how organizational performance management is influenced by funding sources, providing insights at the operational and governance levels.

Performance management in public universities: overcoming bureaucracy

2018 ◽  
Vol 67 (4) ◽  
pp. 736-753 ◽  
Author(s):  
Nunzio Angiola ◽  
Piervito Bianchi ◽  
Letizia Damato
Keyword(s):  
Performance Management ◽  
Public Universities ◽  
Organizational Factors ◽  
Public University ◽  
Management Systems ◽  
Management Tools ◽  
Performance Levels ◽  
Content Type ◽  
Performance Management Systems ◽  
Adoption And Implementation

Purpose Considering a micro performance perspective, the purpose of this paper is to analyze whether and to what extent the adoption of better performance management systems could improve the performance levels of a public university. Design/methodology/approach With reference to a period of four years (2011-2014), the quality of performance management systems of 29 Italian universities (response rate: 48 percent) was examined and the possible effects on performance levels of these institutions were analyzed by means of statistical methodologies (multiple regression analysis). Outcome indicators were considered. Findings The findings indicate the need to go further “measurement,” and to take care of performance “management,” especially in complex organizations as universities, where academicians identify themselves more with their professions than with the organization and where technicians and administrative employees might look at the performance-based reform with “bureaucratic eyes.” A fruitful cooperation between the professional soul and the bureaucratic one is paramount. Originality/value Studies which analyze organizational factors that could affect the adoption and implementation of performance management systems are rare, and use in prevalence qualitative methods or refer to machine bureaucracies, not many to professional ones as public universities. Moreover, the performance management literature in a public university context deepens the topic of the selection of KPIs and the focus is mainly on macro performance or on management tools for gathering and analyzing performance measures.

A conceptual framework for integrated performance management systems

2019 ◽  
Vol 31 (3) ◽  
pp. 309-324 ◽  
Author(s):  
Ulf Johanson ◽  
Roland Almqvist ◽  
Matti Skoog
Keyword(s):  
Conceptual Framework ◽  
Performance Management ◽  
Design Methodology ◽  
Present Form ◽  
Management Systems ◽  
Content Type ◽  
Performance Management Systems ◽  
Integrated Performance ◽  
Further Development ◽  
Practical Implications

Purpose The purpose of this paper is to further develop a conceptual framework for analysing performance management systems (PMS). The framework aims to be useful for a rich understanding of a specific organisation’s PMS. At the same time, it should preferable be simple so that it could be used even in practice. The framework adds to earlier work by Malmi and Brown (2008), Ferreira and Otley (2009), Broadbent and Laughlin (2009), Bedford and Malmi (2015) and Johanson et al. (2001). Design/methodology/approach The paper is theoretical but has also been applied to a Swedish municipality. The purpose of the latter was to understand if the framework is feasible so far. Findings The authors hold that the framework in its present form is useful to use as an analytical tool even if it needs to be subjected to further development. Research limitations/implications The paper addresses an issue that is continuously changing. This means that the suggested framework may suffer from theoretical weaknesses in some respects. To balance between a theoretically deep and exhaustive framework and a framework that is simple enough to use is a tricky question that needs further investigation. Practical implications The ambition with the framework is that it shall be useful even in practice. Originality/value The need for further research in the PMS area has been emphasised by the above researcher but also by, e.g., Van Helden and Reichard (2016). They hold that the authors need rich European cases to improve the understanding of how PMS works. The authors hold that the present framework has the potential to meet the demands from Van Helden and Reichard.

Will what is measured be used? An analysis of performance management systems in Pakistani state organizations

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Abiha Zahra ◽  
Geert Bouckaert
Keyword(s):  
Performance Measurement ◽  
Performance Management ◽  
Management Systems ◽  
Performance Information ◽  
Institutional Perspective ◽  
Content Type ◽  
Management Framework ◽  
Performance Management Systems ◽  
State Organizations ◽  
And Control

PurposeWith performance as a core theme of public sector reforms, this article explores performance management systems in inter-organizational settings while testing the effect of performance measurement on its use for accountability and control. Using economic neo-institutional perspective in a hierarchical context with turbulent political history, the article investigates the variations in the use of performance information in inter-institutional settings across different legal categories of state organizations.Design/methodology/approachThe performance management framework of Van Dooren et al. (2010) is employed as the basis for this research that explains the link between performance measurement and use. To explore the management of performance in Pakistan, the survey data was collected in 2018; after two democratic governments completed their tenures.FindingsThe research indicated a lower extent of performance measurement and use by the parent ministries in the democratic regimes. This finding adds to the implications of economic institutional theory in a politically turbulent context, where political actors place less emphasis on performance and more emphasis on procedures. It was confirmed that the ministries use the measured performance information for accountability and control on the results, but the moderating role of legal categories in the performance framework did not get confirmation.Originality/valueThe article empirically tests the performance management framework from a Western context in a developing country that has not been discussed frequently in the performance management systems literature.

scholarly journals The Category Game and its Impact on Street-Level Bureaucrats and Jobseekers: An Australian Case Study

2019 ◽  
Vol 18 (4) ◽  
pp. 631-645
Author(s):  
Siobhan O’Sullivan ◽  
Michael McGann ◽  
Mark Considine
Keyword(s):  
Performance Management ◽  
Case Studies ◽  
Major Elements ◽  
Management Systems ◽  
Frontline Staff ◽  
Employment Services ◽  
Performance Management Systems ◽  
Internal Sorting ◽  
Australian Case

A key question concerning the marketisation of employment services is the interaction between performance management systems and frontline client-selection practices. While the internal sorting of clients for employability by agencies has received much attention, less is known about how performance management shapes official categorisation practices at the point of programme referral. Drawing on case studies of four Australian agencies, this study examines the ways in which frontline staff contest how jobseekers are officially classified by the benefit administration agency. With this assessment pivotal in determining payment levels and activity requirements, we find that reassessing jobseekers so they are moved to a more disadvantaged category, suspended, or removed from the system entirely have become major elements of casework. These category manoeuvres help to protect providers from adverse performance rankings. Yet, an additional consequence is that jobseekers are rendered fully or partially inactive, within the context of a system designed to activate.

Remastering contemporary enterprise performance management systems

2017 ◽  
Vol 21 (3) ◽  
pp. 250-260 ◽  
Author(s):  
Michaela Blahova ◽  
Premysl Palka ◽  
Parissa Haghirian
Keyword(s):  
Performance Management ◽  
Management Practices ◽  
Management Systems ◽  
Enterprise Performance ◽  
Business World ◽  
Content Type ◽  
Performance Management Systems ◽  
Academic Texts ◽  
Current Trends ◽  
Synergy Effects

Purpose This paper aims to investigate current trends in selected management systems and analyses their mutual synergy effects to remaster contemporary enterprise performance management systems in the business sphere. Design/methodology/approach This research involves assembling key academic texts and other literature on the subject of changes in management systems worldwide and their influence on remastering contemporary enterprise performance management systems. The literature is reviewed using a systematic approach. More than 3,000 papers and studies are identified and content analysed. Findings The main trends and emerging themes of management practices in the current business world and their synergy effects are identified, reviewed and classified. Originality/value The field of performance management systems and their remastering based on individual corporate needs is an emergent area of study. This paper is relevant to academics, as well as the corporate world, because it introduces summarized results from an extensive number of published studies on the topic of trends in current management systems, their mutual synergy effects and their influence on performance management systems.

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