Search results for "performance measurement systems"
showing 3 items of 3 documents
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 …
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…