Designing dynamic performance management systems to foster SME competitiveness according to a sustainable development perspective: empirical evidences from a case-study

Author(s):  
Carmine Bianchi ◽  
Federico Cosenz ◽  
Milica Marinković
2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Rudy M. Harahap

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.


2019 ◽  
Vol 18 (4) ◽  
pp. 631-645
Author(s):  
Siobhan O’Sullivan ◽  
Michael McGann ◽  
Mark Considine

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.


2018 ◽  
Vol 9 (2) ◽  
pp. 128
Author(s):  
Richard Callahan

An understudied aspect of performance management systems is how performance management systems emerge in public agencies. This research focuses on the emergence of performance management systems, studying two cases with divergent outcomes in the State of California. The first case study is about the Performance Management Council, which included the voluntary participation of more than 20 California state agencies, departments, and divisions. The second case study is about the Department of Toxic Substances Control within the California Environmental Protection Agency. These cases, which impacted 35 million residents in a state with a $200 billion annual budget, potentially offer findings valuable to nations and to large sub-national units of government such as large states, districts, and provinces.This research offers three contributions to public sector performance management research literature. First, it addresses a gap in the understanding of how performance management systems emerge through dialogue and learning forums. Second, the research extends the study of performance management to the policy arenas of environmental protection, water resources, and other policy domains typically not researched in performance management. Third, the research connects performance management to the research on the reform of public agencies, diffusion of practices, and organizational change.


2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Manzurul Alam ◽  
Megan Paull ◽  
Anne Peachey ◽  
David Holloway ◽  
John Griffiths

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.


Author(s):  
Diogo Ginjo Jantarada ◽  
Antonio Grilo

To excel in the overall business performance, daily processes and activities connected to produce a good or service need to be outperformed. Even though there is extensive literature on performance management and performance management systems, there is still no consensus over the conceptual model of such systems, in what is designated as Operational Performance Management Systems (OPMS). This chapter proposes a new approach to conceive feasible and desirable OPMS tools to assist managers on controlling and responding to operational needs, by combining Design Thinking (DT) and Data Analytics (DA), that provide holistic and deep business knowledge, as well as a data-driven based management. The authors conduct an empirical application through a case study within the context of a European airport’s Baggage Handling System (BHS). The case study procedure follows the proposed methodology’s stages, where the authors construct the problem space with a wide array of collected data, along with the solution exploration and refinement.


2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Carmine Bianchi ◽  
Vincenzo Vignieri

PurposeThe purpose of this paper is to illustrate how for a business located in a local area that does not portray the characteristics of the “Silicon Valley” stereotype, developing a strategy that pretends to autonomously set its boundary spanning may lead to unsustainable growth.Design/methodology/approachThis work suggests Dynamic Performance Management (DPM) as a method to implement an outcome-based view of sustainable development of small- and micro-sized organizations in their own context. A case study shows how collaboration between the public and the business sector may improve local area's outcomes and develop common goods in the context.FindingsAmong the “abnormally-grown” small-and-micro businesses, this paper identifies “dwarf” and “small giant” firms as examples of context-based organizations, where an outside-in perspective may support sustainable development. To enable such firms to build up a capability to survive and grow in their contexts, local area common goods can be leveraged to pursue collaborative strategies and generate value. To this end, education may play a crucial role. Results from a fieldwork focused on the design and use of an educational package are illustrated.Practical implicationsA change in decision-makers mental models is a prerequisite to introduce the use of “lean” DPM systems as a method to implement an “outside-in” perspective to pursue sustainable development in such organizations.Originality/valueThis work has a multidisciplinary track; it uses a simulation-based methodology to understand performance dynamics, to assess policy's sustainability, and to foster a learning-oriented perspective to planning.


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