EXPRESS: The gaming of performance management systems in British universities

Performance management (PM) systems are intended to positively influence employee behaviour but do they also motivate significant gaming? This concern is increasingly noted in the literature yet research into gaming and how it arises has been very limited. Using data collected from 65 semi-structured interviews with academics working in 13 research intensive business schools/schools of management in the United Kingdom (UK), this paper demonstrates how PM systems can encourage employees to engage in a range of behaviours termed gaming in order to navigate PM systems. It categorises gaming behaviours into five types: gratuitous proliferation, hoarding performance, collusive alliances, playing safe and cooking the books. The paper then examines the distinctive features of each type and illustrates how it arises as a response to PM systems. Given the widespread use of PM systems and the close similarities in the way they are implemented in different public and private sector organisations, the derived categories are relevant to contexts beyond the university setting.

Evaluating the usefulness of two proposed performance management frameworks: evidence from business practice

Purpose This paper aims to evaluate the usefulness of two conceptual frameworks: levers of control (LOC) (Simons, 1995) and performance management systems (PMSs) (Ferreira and Otley, 2009) for studying PM practices using a case study. Design/methodology/approach A case study method is used whereby data are collected through semi-structured interviews, examination of the group’s annual reports and internal documents. Findings A key finding of this study is the use of a PMS at the case company which is formally structured and with objectives, mechanisms and processes designed beyond a mere “performance measurement system.” While the case analysis indicates that most of the key components of the two frameworks are featured in the company’s PMS design, the uses of Simons’ (1995) LOC, however, are not consistent with the notion of “balance” as advocated by the model. Research limitations/implications The evidence presented in this study is based on one large manufacturing company, and hence the findings cannot be generalized. Practical implications The findings of this study can be used in enriching the design of current proposed theoretical frameworks and also in encouraging management accounting researchers to continue the efforts of studying performance management (PM) practices. Originality/value A deeper understanding of PM practices using holistic frameworks has yet to receive more contested efforts from management accounting researchers. This paper attempts to contribute to this endeavor and fill in the gap in this area of research.

ROLE OF HRM PRACTICES IN RETAINING KEY EMPLOYEES IN INDIAN TOURISM INDUSTRY

As of late, the endeavors of numerous associations have been guided towards methodologies to improve the commitment of people to the general achievement of the association. A number of authors have explored the links between various aspects of Human Resources Management practices and their impact on employee effectiveness. Likewise it is very much acknowledged that HRM is emphatically identified with authoritative and worker implementation, however a lot of intrigue has made progress on understanding the connection among HRM and execution in the Indian setting. This paper attempts to examine the extent to which the variables of performance management systems are associated with employee attitudes and especially retention. In this study both quantitative and qualitative methods is being utilized, based on the information obtained from Literature review, structured questionnaire were carried out for data collection from 200 employees in four organizations, which are statistically analyzed. The results indicate most of the elements of performance management is positively and significantly correlated with retention. KEYWORDS : performance management, retention, employee attitude, human resource management

How can universities engage lecturers in knowledge transfer? analyzing the influence of performance management systems

Purpose There is an increasingly growing interest in treading beyond the traditional university goals of teaching and research to focus on their contribution to society through knowledge transfer (KT) performance activities. This paper aims to determine how performance management systems (PMSs) encourage lecturers to engage in the transfer of knowledge from higher education institutions (HEIs) to society. Design/methodology/approach This study is based on a sample of 3,812 Spanish university lecturers surveyed about different PMS tools – strategic plans, budgeting, meetings and reward systems – and different KT activities – research and development contracts, patents, extended patents, licenses, services and spin-offs – for the 2011–2016 period. A logit model was applied for the statistical analyzes. Findings As expected, enabling the use of these tools generally increases the probability of producing KT while only in some cases does coercive use reduce it. Moreover, combining enabling and coercive uses does not increase the likelihood of KT performance. Practical implications University policymakers and managers should reduce the gap between KT and research and teaching by, for example, examining the effects of their performance management practices on scholars’ perceptions and their subsequent behavior. Originality/value Despite previous literature states that coercive use decreases performance, the authors reveal that this is not the case for KT performance in HEIs. According to the findings, a specific record of KT, i.e. a coercive strategic plan tool, has a consistently positive effect on all four KT activities as follows: R&D contracts, patents, extended patents and licenses.

Integrating organisational- and individual-level performance management systems (PMSS): a case study in a large Indonesian public sector organisation

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.

Reinventing Performance Management

Performance appraisals have traditionally been conducted annually or semi-annually. Recently, many companies are transitioning to ongoing feedback and coaching, either in addition to periodic appraisals, or lieu of them. There have also been calls for completely reinventing performance management systems, as the result of an abundance of research that indicates performance processes are over-engineered and time-consuming, and they tend to demotivate employees while hindering candid and honest conversations. This paper examines the common problems with attribution error and rater bias in traditional performance appraisal systems. Five mini-case studies are then presented by exploring how five large companies (Netflix, Adobe, Deloitte, IBM, GE), have reinvented the way in which performance management is implemented. The paper examines why these companies moved away from traditional performance appraisal and what processes replaced it. The paper also identifies emerging trends that will impact the future of performance management and offers suggestions for the road ahead.