Firm- and Individual-Level Determinants of Balanced Scorecard Usage/DÉTERMINANTS DE L'USAGE DU TABLEAU DE BORD ÉQUILIBRÉ AU DOUBLE ÉCHELON ORGANISATIONNEL ET INDIVIDUEL

2006 ◽  
Vol 5 (2) ◽  
pp. 181-207 ◽  
Author(s):  
MAJIDUL ISLAM ◽  
FRANZ W. KELLERMANNS
2015 ◽  
Vol 48 (2) ◽  
pp. 109-120 ◽  
Author(s):  
S. Brezuleanu ◽  
Carmen Olguţa Brezuleanu ◽  
I. Brad ◽  
T. Iancu ◽  
A. Ciani

AbstractThe performance management is a strategic and integrated approach for long-time success of the activity of agricultural companies, by improving the performance of the organization, teams and individuals. In search of success, the performance management uses a variety of models, techniques and methods, some taken from other systems and improved and others of its own, focusing on strategy and differentiating features that provide a strong competitive advantage. The Balanced Scorecard (BSC) model identifies several dimensions of the organization, representing areas where organizations need to achieve results at department, team or individual level. According to the type of the agricultural company, there can be esential financial aspect, customers, internal processes, knowledge and learning, service quality, market share etc. The company under study, S.C. Agrocomplex Lunca Paşcani S.A., is representative in terms of ownership, farm and profile of the agricultural production in Moldavia region. According to the methodology developed, starting from the strategy of S.C. Agrocomplex Lunca Paşcani S.A. we identified the strategic objectives for each situation and the level of reaching the objectives using several indicators. In the second stage of the BSC analysis, the indicators are defined according to the management priorities of S.C. Agrocomplex Lunca Paşcani S.A. in four categories, corresponding to the four dimensions of the classical model: customer perspective, perspective of processes within the company, employee perspective and financial perspective


Author(s):  
Nataliia Pohuda

The article is devoted to the research and comparison of modern methods of personnel evaluation at the enterprises of tourism and hotel sphere. The role of personnel as a key resource, the effectiveness of which depends on the effectiveness of entrepreneurial activity is defined. The study provides a comparative assessment of the main innovative methods of personnel evaluation, which are actively implemented in practice among both foreign and domestic enterprises in the service sector. Strengths, weaknesses, expediency and frequency of introduction of such methods as Grading, Balanced scorecard, Assessment Centre, Management by Objectives, «360°» and Key Performance Indicators were compared and assessed. An example of the use of KPI was provided as the most progressive method of assessment, which aims at enhancing personal motivation of each employee and achieving the goals of the enterprise. This method is based, as a rule, on a three-level assessment of the enterprise and consists of general indicators of the enterprise (corporate level), indicators of the department (team level) and individual level. Moreover, KPI is aimed at achieving results, costs and efficiency, which should be optimally distributed in the ratio of 10, 80 and 10%, respectively. The KPI method has two significant shortcomings that can be offset in the process of building an evaluation system. First, the KPI is more focused on achieving specific indicators, i.e. the performance of a larger range of responsibilities by the initiative employee is not expected. Second, an individual KPI that exceeds the baseline and will be at maximum contributes to efficiency gains. However, if the employee already exceeds the maximum level by 5 or 50%, it will no longer be reflected in the financial reward. That is, the individual KPI must change dynamically in accordance with the efficiency of staff. The key indicators, which form the basis for building an effective system of personnel evaluation at the hotel and restaurant business, are considered. It is determined that selection of indicators for evaluation by the KPI method is depends on the specific character of the business, the size and the goals of the enterprise.


2017 ◽  
Vol 8 (2) ◽  
pp. 142-164
Author(s):  
Svitlana Firsova

This study examines institutional definitions and meanings Ukrainian managers attach to one of the most popular management concepts – the Balanced Scorecard. Socially constructed discourses, that is, beliefs, understandings, expectations, interpretations, collective cognitions and meanings beyond initial technical purposes of the BSC are treated as an institutional content that infuses and distorts technical aspects of the practice. Results confirm that technical foundations of this practice have been infused with institutionally constructed meanings and understandings generated from the local dominant institutional order, constructing the meaning of the BSC as a coercive, command-and control management system. Gathering information from local sources of information and strengthening them with collective understandings, the BSC has been infused with new meanings and beliefs, dramatically changing the original technical core of the concept. The study shows how the meaning of the management concept changed in the new institutional context under the dominance of the local logic. Specifically, the study contributes to the individual-level research on the impact of institutional logics on actors’ actions by showing the process of individuals’ responses to two macro-level meaning systems materialized in the BSC – prototypical and home institutional logics.  


Crisis ◽  
2020 ◽  
pp. 1-5
Author(s):  
Shannon Lange ◽  
Courtney Bagge ◽  
Charlotte Probst ◽  
Jürgen Rehm

Abstract. Background: In recent years, the rate of death by suicide has been increasing disproportionately among females and young adults in the United States. Presumably this trend has been mirrored by the proportion of individuals with suicidal ideation who attempted suicide. Aim: We aimed to investigate whether the proportion of individuals in the United States with suicidal ideation who attempted suicide differed by age and/or sex, and whether this proportion has increased over time. Method: Individual-level data from the National Survey on Drug Use and Health (NSDUH), 2008–2017, were used to estimate the year-, age category-, and sex-specific proportion of individuals with past-year suicidal ideation who attempted suicide. We then determined whether this proportion differed by age category, sex, and across years using random-effects meta-regression. Overall, age category- and sex-specific proportions across survey years were estimated using random-effects meta-analyses. Results: Although the proportion was found to be significantly higher among females and those aged 18–25 years, it had not significantly increased over the past 10 years. Limitations: Data were self-reported and restricted to past-year suicidal ideation and suicide attempts. Conclusion: The increase in the death by suicide rate in the United States over the past 10 years was not mirrored by the proportion of individuals with past-year suicidal ideation who attempted suicide during this period.


2020 ◽  
Vol 36 (5) ◽  
pp. 852-863 ◽  
Author(s):  
George Gunnesch-Luca ◽  
Klaus Moser

Abstract. The current paper presents the development and validation of a unit-level Organizational Citizenship Behavior (OCB) scale based on the Referent-Shift Consensus Model (RSCM). In Study 1, with 124 individuals measured twice, both an Exploratory Factor Analysis (EFA) and a Confirmatory Factor Analysis (CFA) established and confirmed a five-factor solution (helping behavior, sportsmanship, loyalty, civic virtue, and conscientiousness). Test–retest reliabilities at a 2-month interval were high (between .59 and .79 for the subscales, .83 for the total scale). In Study 2, unit-level OCB was analyzed in a sample of 129 work teams. Both Interrater Reliability (IRR) measures and Interrater Agreement (IRA) values provided support for RSCM requirements. Finally, unit-level OCB was associated with group task interdependence and was more predictable (by job satisfaction and integrity of the supervisor) than individual-level OCB in previous research.


2020 ◽  
Vol 51 (3) ◽  
pp. 183-198
Author(s):  
Wiktor Soral ◽  
Mirosław Kofta

Abstract. The importance of various trait dimensions explaining positive global self-esteem has been the subject of numerous studies. While some have provided support for the importance of agency, others have highlighted the importance of communion. This discrepancy can be explained, if one takes into account that people define and value their self both in individual and in collective terms. Two studies ( N = 367 and N = 263) examined the extent to which competence (an aspect of agency), morality, and sociability (the aspects of communion) promote high self-esteem at the individual and the collective level. In both studies, competence was the strongest predictor of self-esteem at the individual level, whereas morality was the strongest predictor of self-esteem at the collective level.


2018 ◽  
Author(s):  
Brian Taehyuk Keum ◽  
Clara E. Hill ◽  
Dennis M. Kivlighan ◽  
Yun Lu

2007 ◽  
Author(s):  
Meredith L. Cracraft ◽  
Gonzalo Ferro ◽  
David W. Dorsey ◽  
Johnathan Nelson

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