...-governmental organisation Performance measurement Stakeholder theory Funding: This work was supported by the Department of Accounting and Finance, University of Sussex Business School. This paper examines the dynamic relationship between NGOs and their beneficiaries in producing...

... to the public sector accounting literature by exploring the complexity of performance indicator construction at the urban level. It further recognises performance measurement in cities as a dynamic and flexible process, in which the interconnected actions and involvement of multiple actants shape...

...Cristiana Parisi; Justyna Bekier Purpose This paper aims to explore the role of performance measurement systems as technologies of government for the assessment and management of the effects of COVID-19 in the context of six cities involved in a large European project. Design/methodology...

...Kirsi-Mari Kallio; Tomi J. Kallio; Giuseppe Grossi; Janne Engblom Purpose Employing institutional logic and institutional work as its theoretical framework, this study analyzes scholars' reactions to performance measurement systems in academia. Design/methodology/approach Large datasets were...

...Shahzad Uddin; Boris Popesko; Šárka Papadaki; Jaroslav Wagner Purpose The purpose of this paper aims to make contributions to the debate on “performance measurement in practice” focussing on how organisational participants respond to the “new regime” of key performance indicators (KPIs...

... 01 2019 09 08 2019 30 01 2020 05 03 2020 © Emerald Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only Universities Performance measurement Research assessment Spectacle And I remember a particular ex-colleague … I never knew what he...

... in the absence of well-defined performance measures. Design/methodology/approach The paper focuses on the online, photo-sharing platform Instagram which is devoid of common performance measures such as rankings, ratings and reviews. The authors applied netnographic methods to capture users' actions...

...Daniela Argento; Giuseppe Grossi; Aki Jääskeläinen; Stefania Servalli; Petri Suomala Purpose The purpose of this paper is to explore the role of performance measurement systems as technologies of government in the operationalisation of smart city programmes. It answers the research question: how...

...Giuseppe Grossi; Kirsi-Mari Kallio; Massimo Sargiacomo; Matti Skoog Purpose The purpose of this paper is to synthesize insights from previous accounting, performance measurement (PM) and accountability research into the rapidly emerging field of knowledge-intensive public organizations (KIPOs...

...Dorota Dobija; Anna Maria Górska; Giuseppe Grossi; Wojciech Strzelczyk Purpose The purpose of this paper is to facilitate a deeper understanding of the uses and users of performance measurement (PM) in the university context. Design/methodology/approach Empirical data were gathered from four...

...Terhi Chakhovich Purpose The temporality of performance measurement systems has been claimed to affect actors’ time orientation, such as that of listed company managers. The purpose of this paper is to explore this view. Design/methodology/approach The study uses constructivist data gathered...

... mobilization of Kearns’ (1994) conceptual insights enables us to conduct a more nuanced analysis of the range of possible responses. Performance measurement Non-governmental organizations Felt accountability NGO accountability Felt responsibility Upward accountability Non-governmental...

...Elena Giovannoni; Maria Pia Maraghini Purpose – The purpose of this paper is to explore some of the challenges involved in the development of integrated performance measurement systems (PMS). In particular, given the difficulties involved in the development process, and the “inherent...

... important implications for the ability of managers to balance between diverse conceptions of performance and effect change and the configuration of power relationships. Originality/value In contrast to much previous research on performance measurement and management the paper analyzes power as a dynamic...

... performance measurement “is complicated by the lack of specificity in defining notions, such as economy, efficiency and effectiveness” (Kelly, 2003 , p. 467). Given this complexity and the increased emphasis on the measurement and control of outputs and increasingly outcomes (Modell et al., 2007...

... accounting can inform valuation, support decisions and promote competitive advantage. This could be undertaken by reference to strategically driven and formally established performance measures which are incorporated into a proposed valuation model. © MCB UP Limited 2002 Intellectual property...

...Mostaque Hussain; Zahirul Hoque This paper reports the performance measurement practices of four Japanese banks. The research is a field study informed by the new institutional sociology theory. It sought to understand and explain what factors affected the design and use of non‐financial...

... this exploratory research. Accountability Australia Environment Performance measurement Public sector Stakeholders © MCB UP Limited 1997 In this exploratory approach to the development of an environmental accountability framework for application in the Australian Commonwealth public sector...

... Performance measurement Task analysis Prior research suggests that superiors’ evaluative styles have significant effects on subordinates’ job‐related attitudes and job performance (e.g. Brownell 1982a; Brownell and Hirst, 1986; Hirst, 1983; Hopwood 1972; Otley, 1978). However, results pertaining...

...K.A. Van Peursem; M.J. Prat; S.R. Lawrence A bewildering variety of performance measures and indicators in health management is evident in the literature and in practice. Reviews measures useful for health management performance accountability, and expands on the traditional notion of health...