scholarly journals Exploring the Mediating Role of The Balance Use of the Performance Measurement System on the Relationship Between Intellectual Capital and Firm Performance

2021 ◽  
Vol 12 (2) ◽  
pp. 145
Author(s):  
Hoang Thanh Nhon
Keyword(s):  
Firm Performance ◽  
Performance Measurement ◽  
Intellectual Capital ◽  
Performance Measurement System ◽  
Least Squares Regression ◽  
Measurement Systems ◽  
Mediating Role ◽  
Technology Sector ◽  
Information And Communication ◽  
Performance Measurement Systems

The purpose of this paper is to empirically explore how the balance use of performance measurement systems mediate the effects of intellectual capital dimensions including human, organizational and social capital on firm performance. The data were collected from a survey of 448 Vietnamese managers of Information and Communication Technology Sector and proposed hypotheses were tested by using partial least squares regression and a structural modeling technique which is appropriate for highly complex predictive models. Findings from hypotheses tests indicated that firms with higher level of intellectual capital dimensions place a premium on the balance use of performance measurement systems in a diagnostic and interactive style. Furthermore, the result also provides some evidences that Intellectual capital dimensions effect indirectly on firm performance through performance measurement systems.

Intellectual capital and performance measurement systems in Iran

2018 ◽  
Vol 19 (2) ◽  
pp. 294-320 ◽  
Author(s):  
Kaveh Asiaei ◽  
Ruzita Jusoh ◽  
Nick Bontis
Keyword(s):  
Performance Measurement ◽  
Organizational Performance ◽  
Intellectual Capital ◽  
Structural Model ◽  
Chief Financial Officers ◽  
Least Squares Regression ◽  
Content Type ◽  
Intellectual Assets ◽  
Performance Measurement Systems ◽  
And Performance

PurposeThe purpose of this paper is to empirically explore how the effect of intellectual capital (IC) on organizational performance is indirect and mediated through performance measurement (PM) systems.Design/methodology/approachData were collected from a survey of 128 chief financial officers of Iranian publicly listed companies. Hypotheses were tested using partial least squares regression, a structural modeling technique which is appropriate for highly complex predictive models.FindingsResults from the structural model indicate that, in general, companies with a higher level of IC place a premium on the balanced use of PM systems in a diagnostic and interactive style. Furthermore, the results provide some evidence that IC is indirectly associated with organizational performance through the intervening variable of the balanced use of interactive and diagnostic PM systems.Practical implicationsThis study sheds light on the issue of how senior management should use PM systems to take full advantage of intellectual assets which could lead to improved organizational performance.Originality/valueThis is the first study of its kind to synthesize a model which examines IC, PM systems, and organizational performance. Although the effect of different types of intangible assets on performance has been substantially examined in the literature, less effort has been devoted to understanding the role of PM systems in leveraging an organization’s IC.

Social Media Data Into Performance Measurement Systems

2018 ◽  
pp. 254-275
Author(s):  
Deborah Agostino ◽  
Michela Arnaboldi ◽  
Giovanni Azzone
Keyword(s):  
Social Media ◽  
Performance Measurement ◽  
Public Institutions ◽  
Public Institution ◽  
Performance Measurement System ◽  
Social Media Data ◽  
Measurement Systems ◽  
Performance Measurement Systems ◽  
Visualization Of Data ◽  
Media Data

Social media data are spreading widely across the world with a number of public institutions now active on social media. Much attention is being paid to how public institutions can exploit social media, for example, to provide better public services or engage with the general public. Little is, however, known about the potential offered by the data generated through social media, in particular, the possibility of applying social media data formally within a performance measurement system (PMS). The aim of this chapter is to explore how social media data can be integrated into a PMS for a public institution, proposing in this respect a framework of analysis. This framework places the decision-maker at the centre of the cycle and it consists of three main phases: the collection of social media data, the computation of indicators, and the visualization of data.

Measuring up: do you have a scorecard?

2002 ◽  
Vol 2 (4) ◽  
pp. 181-187
Author(s):  
K. Johnson
Keyword(s):  
Best Practices ◽  
Performance Measurement ◽  
Measurement System ◽  
Balanced Scorecard ◽  
Performance Measurement System ◽  
Business Practices ◽  
Actual Performance ◽  
Measurement Systems ◽  
Performance Measurement Systems ◽  
A Performance

Performance measurement can be an effective tool in driving organization improvement to enable your utility to become more competitive, or improve customer satisfaction. WERF Project #99-WWF-7, Developing and Implementing a Performance Measurement System, is developing performance measurement systems by investigating a number of “best practices” in other industries and implementing selected practices at various water/wastewater utilities nationwide to determine how these practices can be adapted and applied. This joint WERF/AWWARF research project has been underway since mid-1999 to provide methods and tools that enable the utility to develop and implement a performance measurement system based on a demonstrated, proven approach. The Volume I Report summarizes the secondary research and project approach. Well designed, properly implemented performance measurement systems can enable utilities to achieve new levels of performance in terms of efficiency, quality, and effectiveness. Interest in performance measurement is increasing in all competitive businesses and industries today, and has been advanced through concepts such as the Balanced Scorecard. Utilities can employ these same concepts and learn “best practices” from other industries' experiences. While a performance measurement system alone does not improve performance or make a utility competitive, when combined with an appropriate business strategy and performance improvement initiatives, it can drive a cycle of change. A successful performance measurement system combines a holistic approach around improved business practices and effective human/organizational strategies in addition to actual performance information for operational decision-making.

Development of a Prototype Performance Measurement System for Strike Warfare Training Assessment

1988 ◽  
Vol 32 (18) ◽  
pp. 1222-1226
Author(s):  
J. I. Martin ◽  
S. T. Breidenbach ◽  
A. P. Ciavarelli
Keyword(s):  
Performance Measurement ◽  
Measurement System ◽  
Performance Measurement System ◽  
Automated Measurement ◽  
Student Progress ◽  
Training Assessment ◽  
Measurement Systems ◽  
Performance Measurement Systems ◽  
Automated Measurement System

This paper describes methods for developing automated performance measurement systems used with training ranges and simulators. A prototype automated measurement system designed to assess aircrew performance during strike warfare training is presented as an application of this methodology. Methods are also presented for displaying information which is useful in assessing student progress and for diagnosing training results.

Marketing performance measurement systems and firm performance

2020 ◽  
Vol 54 (4) ◽  
pp. 885-907 ◽  
Author(s):  
Xiaoning Liang ◽  
Yuhui Gao
Keyword(s):  
Firm Performance ◽  
Performance Measurement ◽  
Mediating Effect ◽  
Equation Modeling ◽  
Marketing Capabilities ◽  
Subjective Data ◽  
Content Type ◽  
Measurement Systems ◽  
Marketing Performance ◽  
Performance Measurement Systems

Purpose Driven by the growing pressure to justify the contributions of marketing activities, marketers have shown considerable interest in improving their marketing performance measurement systems (MPMSs). The purpose of this study is to examine the neglected mediating effect of marketing capabilities on the MPMS–firm performance relationship and to focus on specific aspects of MPMSs that have been largely omitted in the prior research, namely, the comprehensiveness and uses of MPMSs. Design/methodology/approach A survey was conducted with marketing and senior managers from 210 Irish-based companies. The proposed research model was tested by using the SPSS Process macro and structural equation modeling in AMOS 24. Findings The three characteristics of MPMSs influence firm performance in different manners: while the diagnostic use of MPMSs hinders the development of market-linking capability and thus negatively influences firm performance; the comprehensiveness of MPMSs positively influences firm performance through its impact on architectural marketing capability; and the interactive use of MPMSs via externally focused learning and market-linking capabilities. Research limitations/implications Although this study used objective firm performance data to validate subjective data, the use of single-informant and self-reported measures may still be a concern, as the strong relationships between variables may be because of single-informant bias. Practical implications This study provides insights into how companies can use a comprehensive MPMS to cultivate specific crucial marketing capabilities and thereby enhance firm performance. Originality/value This study contributes to the marketing performance measurement literature by proposing and empirically validating the mediating effect of marketing capabilities on the MPMS–firm performance relationship.

scholarly journals Managerial attitudes towards the incompleteness of performance measurement systems

2018 ◽  
Vol 15 (1) ◽  
pp. 84-103 ◽  
Author(s):  
Syrus Islam ◽  
Ralph Adler ◽  
Deryl Northcott
Keyword(s):  
New Zealand ◽  
Firm Performance ◽  
Performance Measurement ◽  
Design Methodology ◽  
Environmental Services ◽  
Structured Interviews ◽  
Content Type ◽  
Strategic Objectives ◽  
Measurement Systems ◽  
Performance Measurement Systems

Purpose Performance measurement systems (PMSs) are at the heart of most organisations. The aim of this study is to examine the attitudes of top-level managers towards the incompleteness of PMSs. Design/methodology/approach This paper draws on an in-depth field study conducted in an energy and environmental services provider based in New Zealand. The data, which were obtained from 20 semi-structured interviews, were triangulated against on-site observations and company documents. Findings The findings suggest that whether the incompleteness of a PMS is considered problematic or non-problematic depends on the role that the PMS plays in implementing a firm’s strategy. The authors show that when the PMS is mainly used to trigger improvement activities on and around strategic objectives and managers perceive adequate improvement activities to exist, then they consider the incompleteness of the PMS in relation to these strategic objectives to be non-problematic. Originality/value This study contributes to the nascent literature on managerial attitudes towards the incompleteness of PMSs by identifying conditions under which the incompleteness is considered problematic or non-problematic. The authors also contribute to the literature on the association between design qualities of PMSs and firm performance by suggesting that poor design qualities of a PMS (such as incompleteness) may not always translate into poor firm performance.

The intricate implementation of performance measurement systems: exploring developments in professional-service organizations in the Dutch non-profit sector

2008 ◽  
Vol 74 (4) ◽  
pp. 615-635 ◽  
Author(s):  
Christine Teelken
Keyword(s):  
Performance Measurement ◽  
Quality Care ◽  
Professional Service ◽  
Professional Organizations ◽  
Performance Measurement System ◽  
Cross Sectional ◽  
Non Profit ◽  
Measurement Systems ◽  
Performance Measurement Systems ◽  
Collegial Trust

Institutional and organizational theory supports the argument that current features of performance measurement systems (PMS) in public organizations are generally unsuitable for the actual nature of these professional organizations. Longitudinal and cross-sectional studies in the health care and higher education sectors in the Netherlands have shown that, despite external pressures, the implementation of such systems is slower than intended and seems to occur outside the primary process of the organization. Two rounds of interviews with quality coordinators in 2003 and 2006 showed that the gap between performance measurement systems and the operational process continued to exist, although its nature had changed. In general, quality coordinators responded pragmatically to the changes imposed upon them, as peer review and collegial trust played a vital part. The empirical findings illustrate that institutional and professional theories supplement each other in a fruitful way. Points for practitioners Policy-makers in the public sector involved with quality care and assurance should be aware that a well-structured performance measurement system (PMS) is no guarantee of smooth implementation. On the contrary, the implementation deserves attention in its own right. The more sophisticated and demanding the design of PMS, the more likely it is that employees find ways to work round such a system and only use it in a superficial or compliant manner. If implementation is not taken seriously into account, this will only lead to a greater gap between reality and rhetoric.

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