scholarly journals A Study on the Relationship between the Typology of Knowledge-Intensive Businesses (KIBs) and Performance Measurement Systems (PMS): Evidence from Taiwan

2016 ◽  
Vol 5 (4) ◽  
Author(s):  
Cheng-Tsung Lu ◽  
Yeun-Wen Chang
Keyword(s):  
Performance Measurement ◽  
Measurement Systems ◽  
Performance Measurement Systems ◽  
Knowledge Intensive ◽  
And Performance ◽  
The Relationship

Strategy, Choice of Performance Measures, and Performance

2006 ◽  
Vol 18 (1) ◽  
pp. 185-205 ◽  
Author(s):  
Wim A. Van der Stede ◽  
Chee W. Chow ◽  
Thomas W. Lin
Keyword(s):  
Performance Measurement ◽  
Performance Measures ◽  
Manufacturing Strategy ◽  
Measurement Systems ◽  
Nonfinancial Measures ◽  
Performance Measurement Systems ◽  
And Performance ◽  
The Relationship ◽  
Positive Effect ◽  
Extensive Performance

We examine the relationship between quality-based manufacturing strategy and the use of different types of performance measures, as well as their separate and joint effects on performance. A key part of our investigation is the distinction between financial and both objective and subjective nonfinancial measures. Our results support the view that performance measurement diversity benefits performance as we find that, regardless of strategy, firms with more extensive performance measurement systems—especially those that include objective and subjective nonfinancial measures—have higher performance. But our findings also partly support the view that the strategy-measurement “fit” affects performance. We find that firms that emphasize quality in manufacturing use more of both objective and subjective nonfinancial measures. However, there is only a positive effect on performance from pairing a qualitybased manufacturing strategy with extensive use of subjective measures, but not with objective nonfinancial measures.

Knowledge assets, capabilities and performance measurement systems: a resource orchestration theory approach

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Kaveh Asiaei ◽  
Zabihollah Rezaee ◽  
Nick Bontis ◽  
Omid Barani ◽  
Noor Sharoja Sapiei
Keyword(s):  
Performance Measurement ◽  
Corporate Performance ◽  
Equation Modeling ◽  
Knowledge Assets ◽  
Content Type ◽  
Knowledge Resources ◽  
Measurement Systems ◽  
Resource Orchestration ◽  
Performance Measurement Systems ◽  
The Relationship

Purpose The pivotal role of knowledge management (KM) and its extensive implications have been debated in the academic literature with insufficient focus on its link to particular organizational control mechanisms such as performance measurement systems (PMS). To bridge this gap and building on resource orchestration theory, this paper aims to investigate the relationships between KM factors, PMS and corporate performance. Design/methodology/approach Based on a survey data set of 92 listed companies in Iran, the framework and hypotheses were tested using structural equation modeling (SEM) based on partial least squares (PLS). Findings The SEM-PLS results indicate that knowledge assets are significantly associated with both PMS and corporate performance while knowledge process capabilities (KPC) are not significantly associated with PMS and corporate performance. This study also shows that PMS mediates the relationship between knowledge assets and corporate performance. Practical implications The results suggest that the use of appropriate management control systems plays an effective role in synchronizing, aligning and orchestrating a company’s various knowledge resources, which, in turn, can lead to superior overall performance. Originality/value Building on a unique synthesis of resource orchestration theory and the knowledge-based view of the firm, the results of this study provide the first empirical evidence on how PMS intervenes in the relationship between knowledge resources (knowledge assets and KPC) and corporate performance.

Strategic Aspects of Non-Family SMEs Succession

2014 ◽  
pp. 282-304
Author(s):  
Susanne Durst ◽  
Simon Katzenschlager
Keyword(s):  
The Netherlands ◽  
Performance Measurement ◽  
Employee Involvement ◽  
Measurement Systems ◽  
Family Smes ◽  
Succession Process ◽  
Performance Measurement Systems ◽  
And Performance ◽  
Shed Light

While reviewing SME succession literature, an empirical dearth in internal non-family SMEs succession research was detected. This situation is somewhat surprising considering the demographic developments and the fact that in many countries (e.g. Belgium and the Netherlands) the majority of business transfers are actually non-family. In this chapter, internal non-family succession is explored in a smaller Austrian company to shed light on how the firm is preparing for this type of succession. With regard to succession preparation, insights into the aspects of successor selection, successor training, employee involvement in the succession process, and performance measurement systems are provided. The findings this chapter reports may be useful for both academics and practitioners.

Reconfiguring Performance Information Linking with Accountability

2012 ◽  
pp. 1-19
Author(s):  
Étienne Charbonneau ◽  
Younhee Kim
Keyword(s):  
Performance Measurement ◽  
Government Accountability ◽  
Performance Information ◽  
Measurement Systems ◽  
Performance Reporting ◽  
Reporting Systems ◽  
External Stakeholders ◽  
Performance Measurement Systems ◽  
And Performance ◽  
User Friendly

Over the past decade, performance information has been widely available to citizens along with the expansion of e-government, which has magnified communications between citizens and government as well as citizen direct participation in government business. If citizens are informed more about government performance, citizen trust in government should improve. However, there is, in effect, little use of performance information by citizens, since availability to citizens is not very visible. To disseminate the results of performance measurement effectively, government should pay attention to the improvement of performance measurement systems and performance reporting systems with citizen-centered approaches. User-friendly reporting should not just simplify the multi-layers of performance measurement for improving performance itself. Rather, this chapter suggests applying different approaches to present complicated performance information to citizens. Performance reporting should be constructed in modernized, innovative, and user-focused ways to stimulate the use of performance information by external stakeholders, which can promote government accountability.

Monitoring and regulating corporate identities using the balanced scorecard

2009 ◽  
Vol 13 (2) ◽  
pp. 116-135 ◽  
Author(s):  
Jai Kim ◽  
Caroline Hatcher
Keyword(s):  
Performance Measurement ◽  
Balanced Scorecard ◽  
Identity Management ◽  
Corporate Identity ◽  
Management Control ◽  
Content Type ◽  
The Balanced Scorecard ◽  
Measurement Systems ◽  
Performance Measurement Systems ◽  
And Performance

PurposeThe purpose of this paper is to provide a parallel review of the role and processes of monitoring and regulation of corporate identities, examining both the communication and the performance measurement literature.Design/methodology/approachTwo questions are posed: Is it possible to effectively monitor and regulate corporate identities as a management control process? and, What is the relationship between corporate identity and performance measurement?FindingsCorporate identity management is positioned as a strategically complex task embracing the shaping of a range of dimensions of organisational life. The performance measurement literature likewise now emphasises organisational ability to incorporate both financial and “soft” non‐financial performance measures. Consequently, the balanced scorecard has the potential to play multiple roles in monitoring and regulating the key dimensions of corporate identities. These shifts in direction in both fields suggest that performance measurement systems, as self‐producing and self‐referencing systems, have the potential to become both organic and powerful as organisational symbols and communication tools. Through this process of understanding and mobilising the interaction of both approaches to management, it may be possible to create a less obtrusive and more subtle way to control the nature of the organisation.Originality/valueThis paper attempts the theoretical and practical fusion of disciplinary knowledge around corporate identities and performance measurement systems, potentially making a significant contribution to understanding, shaping and managing organisational identities.

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