An intelligent system for performance measurement selection

2002 ◽  
Vol 216 (4) ◽  
pp. 591-606 ◽  
Author(s):  
A M Ahmed ◽  
H S Abdalla
Keyword(s):  
Performance Measurement ◽  
Performance Measures ◽  
Intelligent System ◽  
Vital Role ◽  
Competitive Advantages ◽  
Measurement Selection ◽  
Computer Based ◽  
A Company

The vital role of selecting the appropriate performance measurement has received widespread attention in industry and academia. This is due to the direct impact that these measures have in gaining competitive advantages. The use of a computer-based system to ease the complexity attached to this process has received no attention in the literature. This article briefly describes an intelligent system being developed as a step forward in this direction. The paper concentrates only on discussing the different models being adopted in this system and how they are integrated. One case study is discussed to demonstrate how a company can use and benefit from the developed system in rationalizing its performance measures.

scholarly journals What matters? The role of values in transformations toward sustainability: a case study of coffee production in Burundi

2021 ◽  
Author(s):  
Milda Nordbø Rosenberg
Keyword(s):  
Vital Role ◽  
Ecological Systems ◽  
New Materialism ◽  
Discursive Practices ◽  
Coffee Production ◽  
Ethnographic Fieldwork ◽  
Dynamic Relations ◽  
Participatory Observation

AbstractThis paper examines the role of values in transformations toward sustainability. Values, generally defined as what people deem to matter, are increasingly gaining interest in and outside of academia. For example, sustainability aligns with specific values such as dignity, equality, safety, and harmony for people and nature. However, current approaches to values are mind-matter dualistic, and therefore failing to honor the inherently dynamic relations of socio-ecological systems. Drawing on new materialism, I explore values as part of the relations that make this world and propose to consider values as material-discursive practices. Ethnographic fieldwork was done in 2017 with coffee producers in Burundi who aimed to transform production by caring for the coffee and people that grow it. Based on interviews and participatory observation, I present how values were integral to transforming the relational aspects of coffee production. In this study, values of togetherness, care, dignity, and faith were dominant and were found to reconfigure the socio-ecological system of coffee production. I argue that values are inseparable from, and hence co-productive of, the material world that we experience and play a vital role in sustainability transformations.

scholarly journals The Role of Sufistic-Based Kiai Leadership in Developing the Character of Santri in the Pesantren

2021 ◽  
Vol 13 (3) ◽  
pp. 1705-1714
Author(s):  
Chusnul Muali ◽  
Moh Rofiki ◽  
Hasan Baharun ◽  
Zamroni Zamroni ◽  
Lukman Sholeh
Keyword(s):  
Essential Role ◽  
Vital Role ◽  
Qualitative Approach ◽  
Reduction Techniques ◽  
Study Results ◽  
Technological Developments ◽  
The Subject ◽  
Common Understanding

This study aims to describe Sufistic-based Kiai leadership's role in shaping Santri character at the Pesantren Nurul Jadid Paiton Probolinggo. This research is a case study qualitative approach, with Kiai as the subject. We collected data using interview, documentation, and observation techniques, then analyzed using reduction techniques, presenting data, and drawing conclusions. The results showed that the Sufistic-based Kiai's leadership had an essential role in fostering the character of the Santri. The study results indicate that the Sufistic-based Kiai leadership has a vital role in promoting the surface of the Santri. Kiai is a person who gives influence in building character with Uswah (Modelling). This study also found that the factors that influence low morale are that Santri has a common understanding of the latest technological developments. In Sufistic-based leadership, there are four things that a leader must possess: 1) The Tawasuth, 2) The nature of I'tidal, 3) The Tawazun, and 4) The Tasamuh.

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.

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 The Role of Biogas for Economic Sustainability in Nepal: User’s Perspective

2017 ◽  
Vol 1 (2) ◽  
pp. 36-46
Author(s):  
Maheshwar Prasad Yadav
Keyword(s):  
Sustainable Development ◽  
Renewable Energy ◽  
Secondary Data ◽  
Vital Role ◽  
Economic Sustainability ◽  
Economic Activities ◽  
Energy Technologies ◽  
Analytical Research

 Background: Economic sustainability is an important ingredient of sustainable development. Sustainable development is the positive changes in a pattern of resources use in such a way that present needs can be met without destroying the ability for the future generations to meet their needs. Furthermore, renewable energy as an essential ingredient of environment comes from resources which are continually replenished. Renewable energy technologies such as biogas, solar and micro-hydro are widely promoted in Nepal and biogas only considered for this study.Objective: To examine role of biogas for economic sustainability in Nepal based on a case study of Niglihawa VDC of Kapilvastu district.Methodology: This study consists of descriptive cum analytical research design and based on both primary and secondary data. The users’ perspectives of sixteen out of twenty two biogas users have been collected by using structured questionnaire. Moreover, the simple statistical techniques of analysis such as table, percentage, and graphs have been employed in this study.Results: Biogas is an important factor in relation to enterprises and employment through saving time and creating agro-based micro enterprises. Biogas also contributes for economic activities through utilizing bio-slurry as feed and fertilizer.Conclusion: Biogas plays the vital role for the economic sustainability through creating enterprises and employment as well as utilizing bio-slurry as fish meal and fertilizer in the context of Nepal in one way or another. The results may be varied in other area and/or sector of Nepal and beyond.

S Group’s vision for strategic transformation: “Your Own Store”

2015 ◽  
Vol 43 (4) ◽  
pp. 47-53 ◽  
Author(s):  
Kari Neilimo ◽  
Hannu Kuusela ◽  
Elina Närvänen ◽  
Hannu Saarijärvi
Keyword(s):  
Strategic Change ◽  
Transformation Process ◽  
Content Type ◽  
The Face ◽  
Practical Guidelines ◽  
Strategic Transformation ◽  
A Company ◽  
Case Organization

Purpose – The vision should ignite and facilitate strategic change as well as help a company to transform and reinvent itself in the face of competition. Too often executives use vision as a mere slogan without real relevance. The purpose of this study is to show how the vision guides strategic change. Design/methodology/approach – A case study from a successful multi-format, multi-industry service business is used to illustrate the role of vision in strategic change management. Findings – The article illustrates how the vision was used in practice in guiding the strategic transformation process of the case organization. The study presents four focal tasks of the vision and concludes with five practical guidelines for executives. Originality/value – The article highlights the role of vision as an important tool for managing strategic change.

Association between performance measurement systems and organisational effectiveness

2014 ◽  
Vol 34 (7) ◽  
pp. 853-875 ◽  
Author(s):  
Bedanand Upadhaya ◽  
Rahat Munir ◽  
Yvette Blount
Keyword(s):  
Performance Measurement ◽  
Performance Measures ◽  
Financial Services ◽  
Content Type ◽  
Services Sector ◽  
Measurement Systems ◽  
Organisational Effectiveness ◽  
Financial Services Sector ◽  
Performance Measurement Systems

Purpose – The purpose of this paper is to investigate the role of performance measurement systems in organisational effectiveness in the context of the financial services sector within a developing country. Design/methodology/approach – Using the mail survey method data were collected from 69 financial institutions operating in Nepal. Multivariate analysis, in particular multiple regression analysis was employed to test the hypotheses. Findings – The results suggest that non-financial measures and feedback are tightly intertwined with organisational effectiveness. While institutions are focused on using the performance measures concerning internal business process perspective, less emphasis is placed on using customer and employee-related performance measures because they are considered less significant to organisational effectiveness. The findings also reveal that strategy-related feedback is considered more critical by management, as opposed to performance and staff. The study also provides evidence that 40.58 per cent of the financial institutions in Nepal had implemented the Balanced Scorecard, which is considered to be high when compared with other developing countries. Practical implications – The findings provide managers with valuable insights pertaining to the role of non-financial performance measures and the importance of feedback in improving organisational effectiveness, which could assist them in (re) aligning their performance measurement practices. Originality/value – The findings of this study contributes to the limited management accounting literature on performance measurement and the impact on organisational effectiveness by providing evidence from the financial services sector within the context of a developing country.

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