Management accounting and governance implications: The case of the University of Bologna

2021 ◽  
pp. 289-311
Author(s):  
Sabrina Gigli ◽  
Laura Mariani ◽  
Angelo Paletta
Keyword(s):  
Performance Management ◽  
Financial Reporting ◽  
Management System ◽  
Public Universities ◽  
Management Accounting ◽  
Accounting System ◽  
Performance Management System ◽  
Effective Performance ◽  
Decision Making Processes ◽  
The University

University mission is a complex topic. Mission fulfilment requires the ability to manage different objectives simultaneously. An adequate performance management system can be crucial to support this process. The recent accounting reform of the Italian public universities offers the opportunity to implement such a performance management system. The introduction of the accrual accounting approach for financial reporting - and budgeting - does, in fact, require the collection of a greater amount of data and, notably, a richer amount of information on costs. The collected data and information can then be effectively used to promote accountability and to support decision-making processes from the governance to the operational level. In this context, the question arises: What are the drivers and the barriers that can facilitate the introduction of an effective performance management system in public universities? In order to answer this question, the authors conducted a study on the case of the University of Bologna, at its first implementation of a management accounting system (called COAN project). The aim of the COAN project is to contribute to the understanding of the organizational and procedural conditions that may affect the introduction of accounting innovation in the context of public universities.

scholarly journals Perceptions of organisational readiness for the performance management system: A case study of a University of technology

2012 ◽  
Vol 8 (3) ◽  
pp. 39-47
Author(s):  
Bethuel Sibongiseni Ngcamu
Keyword(s):  
Performance Management ◽  
Management System ◽  
Quantitative Research ◽  
Business Processes ◽  
Survey Method ◽  
Performance Management System ◽  
System A ◽  
Management Interventions ◽  
University Of Technology ◽  
The University

The absence of a single performance management system (PMS) aligned to institutional strategy and business processes often results in failure to deliver anticipated benefits as it is not cascaded down to all departments, teams or individuals. This study aims to determine employees’ expectations for the proposed PMS and their perceptions of the system’s impact on effectiveness within the university concerned. This study adopted a quantitative research design and a survey method was used, whereby, a structured questionnaire was administered by the researcher to a selected population size of 150 of which 108 completed questionnaires, generating a response rate of 72%. The study reflects a disproportionately high percentage of 34% of the respondents who disagreed and 21.3% who were undecided as to whether PMS is needed at the university concerned where the majority of these respondents being academics and those with matriculation. The university concerned should develop a PMS which is aligned to the university strategic plan and to other university policies coupled with structured change management interventions focusing on academics and semi-skilled employees.

Investigating design targets for effective performance management system: an application of balance scorecard using QFD

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Alpana Agarwal
Keyword(s):  
Performance Management ◽  
Employee Engagement ◽  
Management System ◽  
Quality Function Deployment ◽  
Employee Performance ◽  
Performance Management System ◽  
Management Support ◽  
Balance Scorecard ◽  
Content Type ◽  
Effective Performance

PurposeAn effective performance management must track level of employee engagement, ensure employee feedback on all aspects and ensure that the people act on that information. Also, it must ensure accessibility of essential conditions to perform. Considering the challenges associated with existing performance management system, present study attempts to discover factual expectations from the employees. The paper also establishes required conditions for fulfilling such expectations.Design/methodology/approachPresent study attempts to discover factual expectations from the employees using the Balance Scorecard approach (BSC). Furthermore, using Quality Function Deployment (QFD), relation between employers' expectation and requirements necessary to fulfill such expectations has also been determined.FindingsThe suggested model has been developed as House Of Performance Management (HOPM) outlining potential leveraging points for enhancing the performance, based on which immediate actionable measures for effective and efficient performance management can also been advocated. The HOQ suggested in this paper can be source of reference while developing performance management system for an organization. Besides, it can help the Human Resource team to discover strategic opportunities and set targets.Originality/valueEffective goal setting, pooled with a method to track progress and identify obstacles, contribute to attainment of bottom to top line results. However, designing and implementing such performance management system has been associated with many challenges like lack of top management support, perception of the process as time-consuming, failure to communicate clear and specific goals and expectations, lack of consistency, etc. (Managing employee performance, 2019). Hence most organizations have been increasingly looking for effective ways of assessing employee performance that can promote stakeholders' satisfaction, employee engagement and continuous improvement.

scholarly journals A Study of Performance Management System as a Strategic Tool of HRM

2020 ◽  
Vol 3 (10) ◽  
pp. 155-157
Author(s):  
Ashwini Walhekar ◽  
Anita Khatke
Keyword(s):  
Performance Management ◽  
Human Resource ◽  
Management System ◽  
High Performance ◽  
Performance Management System ◽  
Traditional Role ◽  
High Performer ◽  
Effective Performance ◽  
And Performance ◽  
New System

In present hard-hitting competition, one of the strategies to be a successful organization is to get right candidates for every available position in the organization and retain the good employees to have better and highly motivated workforce. So what actually needed for an organization and managers is to attract, retain and motivate a talented workforce? It is proven fact that all high performance organizations whether public or private are and must be focus on developing and adopting effective performance measurement and performance management system; because it is only with the help of these systems organization can remain high performer. Now-a-days, in any industry whether small or big, human resource management not just plays traditional role but they are using various strategical tools of HRM to evaluate its employees’ performance and manage it accurately with a new system in the field of HRM known as Performance Management System (PMS). PMS helps the organization in aligning individual’s goal and objectives with organizational objectives. This paper deals with how PMS can be utilized for taking various strategic HR decisions and the effectiveness of PMS. The result of the study shows that a performance management system acts as a strategic tool and a powerful foundation for the employees to achieve their ambitions and organizations to achieve their key financial goals.

Balanced Scorecard Development as a Performance Management System in Saudi Public Universities: A Case Study Approach

2021 ◽  
pp. 2319510X2110485
Author(s):  
Hussein H. Sharaf-Addin ◽  
Hesham Fazel
Keyword(s):  
Performance Management ◽  
Balanced Scorecard ◽  
Management System ◽  
Strategic Plan ◽  
Research Approach ◽  
Performance Management System ◽  
Depth Analysis ◽  
Strategy Map ◽  
The University ◽  
A Performance

This study’s main objective is developing a balanced scorecard (BSC) model as a performance management system for the University of Bisha, Kingdom of Saudi Arabia. The study aims to describe how the University can move from mission to vision using goals and objectives articulated in its strategic plan 2017–2022. The study uses a qualitative research approach. It comprises an extensive review of relevant literature, an in-depth analysis of documentation of the University’s strategic plan 2017–2022, and a comprehensive discussion and face-to-face interview with relevant executives. A BSC framework was developed as a complementary process for the University’s strategic plan 2017–2022. In addition, a strategy map was designed based on the BSC model. The BSC framework and strategy map can be used to assess and monitor the University’s performance towards achieving ‘Educational and Research Excellence’ status by translating its strategic objectives into action plans.

scholarly journals Impact of Talent Management on Organizational Performance: The Moderating Role of an Effective Performance Management System

2020 ◽  
Vol 15 (4) ◽  
pp. 11
Author(s):  
Ahmad Ali Almohtaseb ◽  
Hisham A Kareem Shaheen ◽  
Khalid Mohummed Alomari ◽  
Mohmmad Adnan Yousef Almahameed
Keyword(s):  
Public Health ◽  
Organizational Performance ◽  
Performance Management ◽  
Management System ◽  
Health Workers ◽  
Health Sector ◽  
Talent Management ◽  
Performance Management System ◽  
Effective Performance ◽  
Public Health Workers

Despite the theoretical and empirical evidence that talent management improves organizational performance it is still one of the main challenges facing organizations worldwide and specifically in the health sector. This study examines the moderating effect of an effective performance management system on the relationship between talent management and organizational performance. This study was carried out on the public health sector and was specifically focused on public health workers in Jordan. The study focused on 30 public hospitals in Jordan. A survey of 430 respondents that were made up of public health workers was used for the analysis. SEM in AMOS statistical analysis package was used is this study. The findings showed that a performance management system moderates the relationship between talent management and organizational performance. This suggests that performance management system can be used as a strategy to identify talented employees; integrate, re-strategize and strengthen management-employee relationship to improve their organizational performance.

scholarly journals The Empirical Analysis of Performance Management System : A Case Study of a University in South Africa

2013 ◽  
Vol 5 (5) ◽  
pp. 316-324
Author(s):  
Bethuel Sibongiseni Ngcamu
Keyword(s):  
Performance Management ◽  
Management System ◽  
Survey Method ◽  
Successful Implementation ◽  
Performance Management System ◽  
Performance Management Systems ◽  
System A ◽  
Strategic Plans ◽  
University Leaders ◽  
The University

The absence of a single performance management system (PMS) aligned to institutional strategic plan often results in failure to deliver anticipated outcomes. This study aims to investigate the employees’ readiness on the forthcoming implementation of the PMS at the university concerned and diagnose impediments, thus providing pertinent recommendations on the bottlenecks identified.It is a great concern that universities fail to develop customised performance management systems which are aligned to university strategic plans that can be cascaded to faculties and departments.This study adopted a quantitative survey method, whereby a structured questionnaire was administered by the researcher to a selected population size of 150 of which 108 completed questionnaires generating a response rate of 72%. A reasonably high percentage (34.3%) of the respondents disagreed with the need for PMS in this university and a disproportionately high percentage of 49.1% of the respondents agreed that there is a dire need for such as the system will manipulate and enforce a particular agenda in its absence.The article presents an overview of factors that have a potential to hamper the successful implementation of the PMS in universities. The findings arrived in this study can inform and assist university leaders to consider all contributory factors on the ineffectivess of the PMS in universities during their planning phases.

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