Performance Management in Dutch Central Government

2004 ◽  
Vol 70 (1) ◽  
pp. 33-50 ◽  
Author(s):  
Nico P. Mol ◽  
Johan A.M. de Kruijf
Keyword(s):  
Performance Management ◽  
Control Systems ◽  
Performance Indicators ◽  
Central Government ◽  
Management Control ◽  
Research Management ◽  
Government Organizations ◽  
Planning And Control ◽  
Familiar Expression ◽  
And Control

This article investigates how and to what extent performance indicators in Dutch central government are actually embedded in performance management. In a case study encompassing 12 government organizations, the relevance of the indicators presented is analysed in three stages: (1) with respect to the responsibilities for results intended in performance measurement, (2) with respect to responsibilities actually implied in resource allocation and (3) with respect to responsibilities ultimately to be inferred from governance – planning and control – systems applied. In our research, management control systems appear to be only partially tuned to the performance indicators specified in advance. The familiar expression ‘What you measure is what you get’ is thereby invalidated by all kinds of restrictions imposed on a manager’s actual responsibility for measurement outcomes.

Do management control systems in SMEs reflect CEO demographics?

2014 ◽  
Vol 21 (3) ◽  
pp. 470-488 ◽  
Author(s):  
Anne-Mie Reheul ◽  
Ann Jorissen
Keyword(s):  
System Design ◽  
Control Systems ◽  
Management Control ◽  
Management Control Systems ◽  
Upper Echelons ◽  
Content Type ◽  
Evaluation Systems ◽  
Upper Echelons Theory ◽  
Planning And Control ◽  
And Control

Purpose – Drawing on upper echelons theory, the purpose of this paper is to examine whether CEOs place their distinctive marks on the design of planning, control and evaluation systems (i.e. management control systems (MCS)) in small- and medium-sized enterprises (SMEs). Design/methodology/approach – The authors use survey data from 189 Belgian SMEs and perform regression analyses to investigate the relation between the CEO demographics tenure, education and experience and various aspects of MCS design, controlling for the classical contingent variables. Findings – CEO tenure and education are related to evaluation system design, but there is no link between CEO demographics and planning and control system design. The lack of managerial discretion concerning planning and control systems could be explained by their more external and observable character, giving rise to pressures to comply with institutional norms (“good practices”). The presence of discretion concerning the design of evaluation systems could be due to their internal character. Practical implications – Since evaluation systems are an important determinant of work-related attitudes and can lead to dysfunctional behavior, it is important for company owners and board members to consider the demographics of present or new CEOs, and to understand the associated inclinations reflected in evaluation systems. Originality/value – The authors apply a more comprehensive approach than (the few) existing SME studies by relating a larger number of CEO demographics to a more comprehensive set of MCS elements, controlling for a larger group of contingent variables. Moreover, the authors fill gaps in the upper echelons and MCS literature.

scholarly journals Influence of organization structure on design and implementation of effective planning and control systems

1979 ◽  
Vol 10 (1) ◽  
pp. 1-10
Author(s):  
M. D. Groch
Keyword(s):  
Organizational Structure ◽  
Control Systems ◽  
Organization Structure ◽  
Management Control ◽  
Structural Determinants ◽  
Organizational Growth ◽  
Design And Implementation ◽  
Planning And Control ◽  
Management Hierarchy ◽  
And Control

Aspects of organizational structure that influence the design and implementation of planning and control systems are discussed. The role of organization structure, planning systems and control systems in organizations is described, showing the interaction of each with the others. The spectrum of planning and control, in terms of Anthony's model, interfaces between organization structure, strategic planning, management control and operational control, as well as structural determinants of specialization, responsibility, management hierarchy, authority and financial systems are analysed, describing how each dictates in some way the nature of planning and control systems. Organizational growth and its effects on required changes to organizational structure and planning and control systems are described, and mention is made of the sterile nature of organization structure and planning and control systems and of the effects of human behaviour on organizational performance.Aspekte van organisasiestruktuur wat die ontwerp en implementering van beplanning- en beheersisteme bernvloed word bespreek. Die rol van organisasiestruktuur, beplanningsisteme en beheersisteme in organisasie en die onderlinge wisselwerking daarvan word aangetoon en die spektrum van beplanning en beheer word bespreek in terme van Anthony se model, met 'n ontleding van die koppelvlakke tussen organisasiestruktuur, strategiese beplanning, bestuursbeheer en bedryfsbeheer. Strukturele determinante van spesialisasie, verantwoordelikheid, bestuurshierargie, gesag en finansiele stelsels word ontleed en daar word beskryf hoe elk op een of ander manier die aard van beplanning- en beheersisteme voorskryf. Organisasie-groei, en die uitwerking daarvan op die nodige veranderinge in organisasiestruktuur en beplanning- en beheerstelsels word aangedui; en daar word kortliks op die steriele aard van organisasiestruktuur en beplanning- en beheerstelsels, sowel as die uitwerking van menslike gedrag op organlsasie-prestasie, gedui.

The use of interactive and diagnostic control systems in the management of an undergraduate course

2017 ◽  
Vol 33 (57) ◽  
Author(s):  
Cristian Dal Magro Dal Magro ◽  
Jaime Dagostim Picolo ◽  
Carlos Eduardo Facin Lavarda
Keyword(s):  
Information Systems ◽  
Performance Management ◽  
Control Systems ◽  
Education Institution ◽  
Management Control ◽  
Research Management ◽  
Diagnostic Systems ◽  
Support Organizations ◽  
Academic System ◽  
Managerial Knowledge

Due to the complexity in defining the use of information systems in an interactive and/or diagnostic manner, this study aims at verifying which management control systems may be used in an interactive and diagnostic form in an administration course of a higher education institution located in Santa Catarina, Brazil. As for the research method, it was carried out over three stages: individual in-depth interviewing, documentary research and the applying of a questionnaire to the advisory board of the course: Structuring Faculty Core - SFC. The results indicate that the systems “generation of ideas” and “project management” should be implemented at least as a diagnostic systems. For the systems “faculty performance management”, “scientific research management” and “academics’ performance in disciplines”, interactive implementation is recommended. The systems of “budgeting” and “academic system” do not generate significant rejection if not present and they do not add value if present. Finally, the systems “academics’ performance in the Integrated Mock Test on Managerial Knowledge” and “course extension performance” add value if put in practice; however, if implementing them is not possible, it does not generate significant rejection. The contributions of this study concern defining a methodology to support organizations in defining the configuration of information systems, whether interactive or diagnostic, aimed at optimizing the costs of implementing information systems, but also at verifying the opinion of a group of people who participate in the administration of the institution and contribute to the legitimacy of decisions.

Engineering Planning and Management Control in High-Rise Building Construction

2012 ◽  
Vol 193-194 ◽  
pp. 1257-1260
Author(s):  
Min Zhang
Keyword(s):  
Management Control ◽  
Building Construction ◽  
Construction Process ◽  
High Rise ◽  
High Rise Building ◽  
Planning And Control ◽  
Flexible Modeling ◽  
Planning And Management ◽  
And Control ◽  
Different Levels

Various challenges should be considered in the development of an effective model for the planning and control of high-rise building construction. These challenges have been identified as results of the construction process. This paper discusses the engineering planning and management control in high-rise building construction. The methodology should also be able to address the concerns and considerations regularly faced in the industry and thus providing flexible modeling, which can be used by different levels of management

scholarly journals Integrated Inventory Management Control Framework

2020 ◽  
pp. 147-157 ◽  
Author(s):  
H.R. Ganesh ◽  
P. S. Aithal ◽  
P. Kirubadevi
Keyword(s):  
Decision Making ◽  
Inventory Management ◽  
Performance Indicators ◽  
Management System ◽  
Management Control ◽  
Inventory Management System ◽  
Control Framework ◽  
Brick And Mortar ◽  
And Control ◽  
New Framework

The concept of minimum display quantity (MDQ) is unavoidable in brick-and-mortar retailing format owing to which, retailers need to ensure a minimum level of inventory displayed at each store irrespective of the revenue or inventory turns generated by a particular store. It is observed that majority of bricks-and-mortar retailers in India assume;(a) existing inventory management system is ideal to their store, (b) software solutions record accurate inventory movement, (c) involving store management team in inventory related decision making is risky/biased and most importantly (d) loss of sale due to stockouts is inevitable. Such assumptions and widely followed practice have created a predisposition and mindset in store managers and they believe that their store delivers revenue and profit to the best of its potential with the inventory which is made available to them through existing inventory management system and we cannot avoid a number of instances consumers are unsatisfied due to stockout situations. In this research, we have analysed the existing decision-making process and control systems related to inventory management of a select retailer, attempted to design a new framework and applied the same through an experiment to evaluate the change in (a) overall store profitability and (b) inventory related key performance indicators.

scholarly journals People in suits: a case study of empowerment and control in a non-profit UK organisation

2020 ◽  
Vol 32 (3) ◽  
pp. 511-528
Author(s):  
Roxana Corduneanu ◽  
Laura Lebec
Keyword(s):  
Control Systems ◽  
Management Control ◽  
Interactive Systems ◽  
Employee Perceptions ◽  
Structured Interviews ◽  
Content Type ◽  
Non Profit ◽  
And Control

PurposeDrawing on Simons's levers of control (LoC) framework, the primary aim of this study is to advance an understanding of the balance between empowerment and constraint in a non-profit UK organisation. In particular, this study examines the antecedents and manifestations of LoC (im)balance, in relation to employees' level of engagement with the control systems in place.Design/methodology/approachFor this study, 27 semi-structured interviews were conducted with different organisational members, from directors to non-managerial staff, to gain an in-depth appreciation of the main differences between managerial intentions in the design of management control systems (MCS) and employee perceptions regarding the role of such systems.FindingsThis research reveals that suppression of interactive systems and internal inconsistencies between different types of controls hinder the balance between empowerment and constraint. This imbalance is then found to have important consequences for employee buy-in, in some cases, defeating the purposes of control.Research limitations/implicationsThis study enhances our understanding of the gap between the design of control systems and the employee perceptions of it in an unusual organisational setting (non-profit and bringing together clinical and non-clinical staff and operations).Originality/valueThe study of MCS and its role in organisations has long been the focus of both academic and practitioner research. Yet, while extant literature focused on management's perspective on MCS, few studies have explored employees' attitudes and behaviours that accompany the implementation of control. What is more, little is known about the specific uses and behavioural outcomes of MCS in the context of non-profit organisations. Drawing on Simons's LoC framework, this paper addresses these gaps in the literature and investigates the balance between control and empowerment of employees in a UK non-profit organisation with significant clinical remit.

Sign in / Sign up

Export Citation Format

Share Document