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Performance Measurement System (performance + measurement_system)
Selected AbstractsDeveloping a Performance Measurement System for University Central Administrative ServicesHIGHER EDUCATION QUARTERLY, Issue 3 2009Marika Arena Central administrative services have recently received increasing attention from practitioners and academics due to the challenging need to both manage scarce resources and provide high-quality services. In this context, performance measurement systems (PMSs) may assume a central role, although an unresolved debate remains on the claimed benefits of accountability and the difficulties that have emerged in defining and managing proper measures. This paper contributes to this debate by presenting the results of a study in which a PMS for central administrative services has been developed and tested through an action research approach drawing on actor network theory. The experiment was carried out in 15 Italian universities and five areas of services were dealt with: student support, research support, accounting, human resources, and logistics and procurement. The highly participative method resulted in a comparable system with a complete set of cost and quality indicators across the participating universities. These data proved to be useful at managerial and policy level, providing insights on the presence of scale effects and on the relative importance of quality dimensions for users of services. Participating in the project encouraged the university staff to use indicators in decision making. [source] Performance measurement systems in SMEs: A review for a research agendaINTERNATIONAL JOURNAL OF MANAGEMENT REVIEWS, Issue 1 2005Patrizia Garengo In recent years, literature has identified the increasing complexity of small and medium-sized enterprises (SMEs) and highlighted their sensitivity to differences in managerial culture and management systems. Research has shown that performance measurement systems (PMSs) could play an important role in supporting managerial development in these companies. In this paper, the literature on performance measurement in manufacturing SMEs is reviewed and the diffusion, characteristics and determinants of performance measurement in SMEs are analysed. Shortcomings in the performance measurement systems are highlighted and the many factors that seem to constrain PMSs in manufacturing SMEs are defined, e.g. lack of financial and human resources, wrong perception of the benefits of PMS implementation, short-term strategic planning. Moreover, using dimensions defined according to the information found in the literature, two PMS models specifically developed for SMEs are compared with generic PMS models. The comparison points out an evolution in PMS models over time; in particular, the models developed in the last 20 years are more horizontal, process-oriented and focus on stakeholder needs. However, it is not clear whether these changes are due to the evolution of the generic models or an attempt to introduce models suited to the needs of SMEs. To clarify this matter and better to understand PMSs in SMEs, further theoretical and empirical studies are necessary. The main issues still requiring investigation are listed in a research agenda at the end of the paper. [source] Implementing Quality Improvement Strategies in Brazilian Hospitals: A Model for Guidance of the Initial Stage of ImplementationINTERNATIONAL TRANSACTIONS IN OPERATIONAL RESEARCH, Issue 1 2002T. Diana. Since the early 1990s, Brazilian hospitals have increasingly adopted quality improvement strategies with a view to attending more demanding customers and to the higher performance standards required by the Ministry of Health. However, most efforts have not been successful, partly because hospitals lack adequate methodologies, namely implementation models. This paper presents a two-stage model to help Brazilian hospitals deploy such strategies more effectively. It focusses on the development and pilot-test of the model for the buy-in stage. Distinctive features of the model were found to be critical for results at this stage: 1) An ad hoc structure to manage the changes involved; 2) A performance measurement system to lever and monitor its implementation, while aligning the actions taken with strategy objectives. Other aspects found to be crucial for success were creative application of model elements to the culture of the hospital and to Brazilian contingencies. [source] Governing by goals and numbers: A case study in the use of performance measurement to build state capacity in ChinaPUBLIC ADMINISTRATION & DEVELOPMENT, Issue 1 2009Jie Gao Abstract This article examines why performance measurement, a tool adopted by western countries chiefly to improve government services, has been designed and implemented as an instrument for building state capacity and for ensuring policy compliance in China. Under China's performance measurement system, the central government translates its macro reform goals into specific policy objectives, which it then assigns downwards through the administrative hierarchy. Local governments at the county level convert the policy objectives allocated to them into a variety of prioritised performance targets for local officials to achieve. Using the experience of an inland Chinese county as a case study, this article argues that performance measurement accrues significant political benefits to its users. It forces local Chinese officials to concentrate their efforts on realising the policy priorities set by the higher-level authorities. However, the way that performance measurement is conducted,governing by goals and numbers,does not address the substantial governance issues and fundamental social and political tensions that exist in Chinese society. Copyright © 2009 John Wiley & Sons, Ltd. [source] Making Government Accountable: Lessons from a Federal Job Training ProgramPUBLIC ADMINISTRATION REVIEW, Issue 5 2007Pascal Courty This article describes the evolution of a performance measurement system in a government job training program. In this program, a federal agency establishes performance measures and standards for substate agencies. The performance measurement system's evolution is at least partly explained as a process of trial and error characterized by a feedback loop: The federal agency establishes performance measures, the local managers learn how to game them, the federal agency learns about gaming and reformulates the performance measures, possibly leading to new gaming, and so on. The dynamics suggest that implementing a performance measurement system in government is not a one-time challenge but benefits from careful monitoring and perhaps frequent revision. [source] Implementing a strategy-driven performance measurement system for an applied research groupTHE JOURNAL OF PRODUCT INNOVATION MANAGEMENT, Issue 3 2002Christoph H. Loch Although most companies recognize the importance of R&D for future competitiveness, they often struggle to assess its contribution to the organization. Performance measurement in R&D is particularly difficult because (1) effort levels may not be observable, (2) project success is uncertain, influenced by uncontrollable factors, and (3) success can be assessed only after long delays, or it accrues to other units of the organization. Based on existing literature on the problem, we developed a performance measurement system for the process technology research group of an industrial company. This measurement system systematically supported the business strategy. Moreover, the measures were adjusted for different project profiles: short-versus long term, hardware versus software, routine support services versus breakthrough ideas and knowledge development. The contribution of this article is a description of the process of developing and implementing a comprehensive performance measurement system in a company, based on previous performance management research, and supporting the company's strategy. It is noteworthy that the system was implemented in a research group (as opposed to development), where the measurement problems are the most severe. [source] DartBoards and Clovers as new tools in sustainability planning and controlBUSINESS STRATEGY AND THE ENVIRONMENT, Issue 7 2007Massimiliano Bonacchi Abstract Among organizations that recognize that a multidimensional perspective is necessary to integrate stakeholder needs into a long term value creation process, only in a few cases are performance measurement systems able to integrate financial indicators with social and environmental metrics. This paper first discusses the sustainability concept for management accounting purposes. After reviewing the literature addressing performance measurement system issues, the paper offers a view as to how implementation of management accounting for sustainability could progress. We suggest a performance measurement system based on two managerial instruments that organize a set of primary and secondary measures, connected with stakeholder satisfaction, and are able to detect and articulate both win,win and trade-off situations. Copyright © 2007 John Wiley & Sons, Ltd and ERP Environment. [source] The EPM-KOMPAS: an instrument to control the environmental performance in small and medium-sized enterprises (SMEs)BUSINESS STRATEGY AND THE ENVIRONMENT, Issue 6 2005Edeltraud Günther Abstract It is more important than ever for a company to know and analyse the performance and results of its management system. This is why one of the focuses of recent environmental management research has been on the identification and analysis of the actual results of environmental management. There is a need to determine consistent criteria for recording, measuring and assessing the environmental performance (as demanded by the international standard ISO 14031). Therefore the concept of environmental performance measurement (EPM) includes not only the record of the environmental results of a company, but also their assessment. In this paper an eight-step circle for environmental performance measurement called EPM-KOMPAS is presented, which follows the typical characteristics of an (economic) performance measurement system. An empirical study of the mechanical engineering industry in Germany has already shown that the data required by the EPM-KOMPAS instrument are available (Günther and Sturm, 2002). Copyright © 2005 John Wiley & Sons, Ltd and ERP Environment. [source] Effect of perceived conflict among multiple performance goals and goal difficulty on task performanceACCOUNTING & FINANCE, Issue 2 2007Mandy M. Cheng M40; M41 Abstract Contemporary performance measurement systems, such as the balanced scorecard, often advocate the use of an array of financial and non-financial measures. Despite many claimed advantages for these systems, recent research shows that the inclusion of multiple performance measures sometimes has undesirable effects. The present study examines one of the potential problems of implementing these systems; namely, the impact of perceived goal conflict on task performance. Using survey data from employees working in multiple call centres in a telecommunication company, we find that perceived goal difficulty increases perceived goal conflict. Additionally, perceived goal difficulty also has a negative, indirect effect of task performance, through the mediating role of perceived goal conflict. Our results have important implications for both the research literature and the designers of performance measurement systems. [source] Developing a Performance Measurement System for University Central Administrative ServicesHIGHER EDUCATION QUARTERLY, Issue 3 2009Marika Arena Central administrative services have recently received increasing attention from practitioners and academics due to the challenging need to both manage scarce resources and provide high-quality services. In this context, performance measurement systems (PMSs) may assume a central role, although an unresolved debate remains on the claimed benefits of accountability and the difficulties that have emerged in defining and managing proper measures. This paper contributes to this debate by presenting the results of a study in which a PMS for central administrative services has been developed and tested through an action research approach drawing on actor network theory. The experiment was carried out in 15 Italian universities and five areas of services were dealt with: student support, research support, accounting, human resources, and logistics and procurement. The highly participative method resulted in a comparable system with a complete set of cost and quality indicators across the participating universities. These data proved to be useful at managerial and policy level, providing insights on the presence of scale effects and on the relative importance of quality dimensions for users of services. Participating in the project encouraged the university staff to use indicators in decision making. [source] Performance measurement systems in SMEs: A review for a research agendaINTERNATIONAL JOURNAL OF MANAGEMENT REVIEWS, Issue 1 2005Patrizia Garengo In recent years, literature has identified the increasing complexity of small and medium-sized enterprises (SMEs) and highlighted their sensitivity to differences in managerial culture and management systems. Research has shown that performance measurement systems (PMSs) could play an important role in supporting managerial development in these companies. In this paper, the literature on performance measurement in manufacturing SMEs is reviewed and the diffusion, characteristics and determinants of performance measurement in SMEs are analysed. Shortcomings in the performance measurement systems are highlighted and the many factors that seem to constrain PMSs in manufacturing SMEs are defined, e.g. lack of financial and human resources, wrong perception of the benefits of PMS implementation, short-term strategic planning. Moreover, using dimensions defined according to the information found in the literature, two PMS models specifically developed for SMEs are compared with generic PMS models. The comparison points out an evolution in PMS models over time; in particular, the models developed in the last 20 years are more horizontal, process-oriented and focus on stakeholder needs. However, it is not clear whether these changes are due to the evolution of the generic models or an attempt to introduce models suited to the needs of SMEs. To clarify this matter and better to understand PMSs in SMEs, further theoretical and empirical studies are necessary. The main issues still requiring investigation are listed in a research agenda at the end of the paper. [source] A performance measurement paradigm for integrating strategy formulation: A review of systems and frameworksINTERNATIONAL JOURNAL OF MANAGEMENT REVIEWS, Issue 1 2005Kit Fai Pun Measuring organizational performance plays a very important part in translating corporate strategy into results. Various emerging (non-traditional) performance systems have recently been devised to aid firms in selecting and implementing measures. This paper discusses the strategy/measurement initiatives and compares ten emerging performance measurement systems with respect to a list of performance dimensions, the characteristics of performance measures, and the requirements of development process. Although these systems have constraints borne with their own application domains, they stand by themselves empirically and/or theoretically, and provide guidance about what to measure and how to design performance measures that could be linked to the corporate strategy and objectives of an organization. This paper concludes that there is a need to develop a paradigm for integrating strategy formulation and performance measurement in organizations. [source] Performance measurement: a critical analysis of the literature with respect to total quality managementINTERNATIONAL JOURNAL OF MANAGEMENT REVIEWS, Issue 2 2000David Sinclair This paper represents a comprehensive review of the literature on performance measurement. The roadmap used for this analysis is from the evolution of performance measurement, to the way it is currently defined and how it is applied from a corporate-wide perspective. One useful contribution of this review is a special focus on performance measurement in a non-financial, non-traditional sense. This discussion was further amplified by referring to newly developed tools and techniques and by highlighting critical factors of success in the application of performance measurement. The key factors from this literature review reveal that, although interest in the area of measurement is growing significantly, this is not reflected by the tangible and credible experiences in the organizations concerned. There is a concurrent view amongst various writers that there are both hard and soft issues reflecting, for instance, the lack of strategic thinking and goal clarity, putting measurement systems in the driving seat and therefore trusting unreliable designs and not focusing on the true ethos of modern measurement towards continuous improvement and thereby not engaging employees and neglecting the culture change aspects. The paper concludes by highlighting the dearth in research in the important field of performance measurement and, in particular, the design and implementation of performance measurement systems that cover all the essential aspects through an integrated perspective. [source] Performance Measurement in the Public Sector: A Clarification and Agenda for ResearchAUSTRALIAN ACCOUNTING REVIEW, Issue 39 2006JOANNE M. LYE Despite the growing significance of performance measurement systems, theoretical evidence suggests that unique and complex characteristics in the public sector prevent performance measures being used for internal managerial purposes. A paucity of empirical studies suggests a need to shift the research agenda to interpretive methods to understand how the measures are used in a public-sector entity. A field study approach employing grounded theory is advocated to connect what is happening in practice with scholarly work. [source] | |||||||||||||