Search results for "Performance Measurement System"
showing 5 items of 5 documents
Using dynamic performance management to deal with behavioral distortions associated with school performance measurement systems
2020
Understanding short- and long-term implications of “myopic” fleet maintenance policies: a system dynamics application to a city bus company
2010
Financial losses recorded in city bus companies often force managers to implement restructuring strategies aimed at improving business results. However, such decisions may not produce the expected consequences for a number of reasons. Both the internal and external environment in which such companies operate can make the design and implementation of long-term sustainable policies quite difficult. In fact, the result may be that decision makers introduce "effective" policies in a company subsystem, while ignoring the medium- and long-term implications of such decisions in the performance of the whole company. With the aim to detect the main causes underlying "myopic" fleet maintenance polici…
The Use of Financial and Non-Financial Performance Measures: A Contingency Perspective
2013
Financial and non-financial index and indicators are applied in industry for measure firms’ business and operational performance. Different mix of measures are usually implemented in practice and we argue that, to a certain extent, this variability can be explained according to some contextual factors, as for instance environmental uncertainty, decentralization, type of strategic organizations and managerial practices.We develop hypothesis on the association between the usage of certain performance measures and this factors in a contingency perspective. Exploratory research based on large scale survey on manufacturing firms supports our investigation and test of the research hypothesis. R…
Business model innovation for the SDGs: Towards a performance measurement system
2019
Business model innovation can be a key element for realizing the transformation needed to accomplish the Sustainable Development Goals. However, literature on Sustainable Business Models still lacks quantitative-oriented approaches and tools supporting the implementation and assessment of business model innovations for sustainability. This study proposes an eight-phase performance measurement system supporting organisations in implementing, assessing and managing business model innovations aiming at contributing to the Sustainable Development Goals. The performance measurement system builds upon literature on business model innovation for sustainability, performance measurement and manageme…
Institutionalization of Strategy and Management Accounting Change in a Cooperative Bank
2019
In this longitudinal case study, a cooperative bank’s strategy, related performance management changes, institutionalization processes, and change drivers are studied. Old institutional economics is used in explaining how organizational routines and rules change and become taken for granted. However, there are several internal and external drivers of change in the banking sector, including organizational culture and values, EU regulation, digitalization as well as communicational gaps and power relations among organizational levels affecting the success of the change process. Results indicate that in the case bank, operating in a highly institutionalized and regulated environment, not many …