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Keywords: performance measurement
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Book Chapter
Published: 18 May 2026
10.1108/978-1-80686-701-120263004
EISBN: 978-1-80686-701-1
ISBN: 978-1-80686-702-8
... specific measures of employee performance can be controversial and need to be carefully considered before being used for merit pay. These measures include promotions, seniority, organizational citizenship behavior, maximum versus typical performance, and job level. The adequacy of performance measures...
Book Chapter
Serial: Emerald Studies in Public Service Accounting and Accountability
Published: 01 October 2025
10.1108/978-1-83797-536-520251007
EISBN: 978-1-83797-536-5
ISBN: 978-1-83797-537-2
... stakeholders but rather to address performance measurement challenges. However, so far, there have only been a few scholars who have devoted attention to the study of how PVA is operationalised in practice (cf. Bracci et al., 2014 ; Höglund et al., 2023 ; Höglund, Mårtensson, et al., 2021 ; Spano, 2014...
Book Chapter
Published: 29 September 2025
10.1108/978-1-83708-432-620251002
EISBN: 978-1-83708-432-6
ISBN: 978-1-83708-433-3
...Abstract Introducing Artificial Intelligence (AI) in higher education institutions (HEIs) will transform faculty performance measurement systems (FPMS). Given the diverse contributions of academic staff, traditional evaluation methods often fail to measure this diversity in a way that is both...
Book Chapter
Series: Contemporary Issues in Entrepreneurship Research
Published: 03 December 2024
10.1108/S2040-72462024000018B006
EISBN: 978-1-80455-906-2
ISBN: 978-1-80455-907-9
.... Developing country African entrepreneurship performance measurement cultural entrepreneurship competition for CCIs Introduction Cultural industries in developing countries provide an outlet for creative expression of a people’s culture and heritage as well as being a source of livelihood...
Book Chapter
Published: 12 December 2023
10.1108/978-1-80455-338-120231006
EISBN: 978-1-80455-338-1
ISBN: 978-1-80455-339-8
... ; Olekanma & Soomro, 2020 ; Russo & Fouts, 1997 ). Setting the Scene Introduction Public sector Trans Positional Cognition Approach knowledge sharing and transfer Sub-Saharan Africa South Africa rail transportation performance measurement performance innovation Abstract This chapter...
Book Chapter
Published: 12 December 2023
10.1108/978-1-80455-338-120231009
EISBN: 978-1-80455-338-1
ISBN: 978-1-80455-339-8
... ; Ittner & Larcker, 2001 ; Michael, 2002). The BSC is intended to be an agreed set of strategic performance measures that provide managers with a comprehensive and manageable but timely view of performance, both financial and non-financial ( Kaplan & Norton, 1992 ). Balanced Scorecard measures...
Book Chapter
Published: 07 December 2023
10.1108/978-1-83753-396-120231013
EISBN: 978-1-83753-396-1
ISBN: 978-1-83753-397-8
... to innovation managers who employ management control systems primarily for planning, monitoring, and evaluation purposes, innovation leaders use management control for advocacy, engagement, and visibility. Innovation leadership management control management accounting performance measurement formal...
Book Chapter
Serial: Lab for Entrepreneurship and Development
Published: 25 September 2023
10.1108/978-1-83753-454-820231013
EISBN: 978-1-83753-454-8
ISBN: 978-1-83753-455-5
... FDI performance measurement information technologies Serbia 1. Introduction The importance of entrepreneurship in Serbia is reflected in the realization of the roles attributed to them, such as innovation, taking risks, creating new jobs and employment, utilization of insufficiently engaged...
Book Chapter
Serial: Emerald Studies in Global Strategic Responsiveness
Published: 14 March 2023
10.1108/978-1-80455-964-220231005
EISBN: 978-1-80455-964-2
ISBN: 978-1-80455-965-9
... employees in a coercive system, and as a result derive more meaning from their jobs” ( Burney et al., 2017 , p. 28) and that they should experience “positive attitudinal outcomes” ( Adler & Borys, 1996 , p. 77). Moreover, Jordan and Messner (2012) suggest that an enabling performance measurement system...
Book Chapter
Published: 19 April 2022
10.1108/978-1-83982-544-620221010
EISBN: 978-1-83982-544-6
ISBN: 978-1-83982-545-3
...Abstract Overconsumption of resources has become a global issue. To deal with resource depletion and mitigate these impending crises, the circular economy (CE) holds some promise. A wide range of performance measurements for CE have emerged over the years. However, with increasing complexity...
Book Chapter
Series: Advances in Management Accounting
Published: 28 October 2021
10.1108/S1474-787120210000033002
EISBN: 978-1-80043-626-8
ISBN: 978-1-80043-627-5
...Research Framework A strategy is a plan of action for achieving one or more goals. Actions, such as adopting lean manufacturing and lean management may reflect the execution of the strategy. Dixon, Nanni, and Vollmann 1990) proposed that strategy, actions, and performance measures jointly...
Book Chapter
Book: Worlds of Rankings
Series: Research in the Sociology of Organizations
Published: 22 July 2021
10.1108/S0733-558X20210000074027
EISBN: 978-1-80117-105-2
ISBN: 978-1-80117-106-9
... and losers.” Second, it theorizes ranking visualizations in global public policy as “alignment devices” that entice country buy-in and seek to align actors around common global agendas. Ranking interactive visualization Sustainable Development Goals (SDGs) naming and shaming performance measurement...
Book Chapter
Series: Applications of Management Science
Published: 11 September 2020
10.1108/S0276-897620200000020013
EISBN: 978-1-83867-000-9
ISBN: 978-1-83867-001-6
... with multiple input factors and output factors. A numerical example is also provided. DEA technical efficiency ranking noncontrollable factor performance measurement benchmarking Introduction A nonparametric technique to estimate the technical efficiency and the efficiency of a set of homogeneous firms...
Book Chapter
Series: Applications of Management Science
Published: 11 September 2020
10.1108/S0276-897620200000020017
EISBN: 978-1-83867-000-9
ISBN: 978-1-83867-001-6
... assessment. Performance measurement benchmarking operational effectiveness benchmarking multi-criteria evaluation ordered weighted average data envelopment analysis Introduction A major objective over the past several decades in private and public sector organizations has been to increase efficiency...
Book Chapter
Series: Studies in Managerial and Financial Accounting
Published: 12 March 2020
10.1108/S1479-351220200000034003
EISBN: 978-1-83867-963-7
ISBN: 978-1-83867-964-4
... standard and truly social. The research reveals that the main factor that prevents such a standard is the lack of truly social orientation of the existing metrics. Corporate social performance metrics standard performance measurement social value corporate value CSP 1. Introduction Socially related...
Book Chapter
Series: Advances in Accounting Behavioural Research
Published: 21 November 2018
10.1108/S1475-148820180000021005
EISBN: 978-1-78756-543-2
ISBN: 978-1-78756-544-9
...Abstract The multiple performance measures in strategic performance measurement systems should be selected to represent a set of causally linked strategic drivers and outcomes. The pattern of results thus can provide information concerning the proper execution of the strategy (i.e...
Book Chapter
Series: Studies in Managerial and Financial Accounting
Published: 07 September 2018
10.1108/S1479-351220180000033001
EISBN: 978-1-78756-469-5
ISBN: 978-1-78756-470-1
... organizations including business schools. Performance measurement logic models social impact measurement corporate governance non-profit organizations business schools The research literature in performance measurement and management control has developed significantly over the last few decades. Yet...
Book Chapter
Series: Studies in Managerial and Financial Accounting
Published: 07 September 2018
10.1108/S1479-351220180000033006
EISBN: 978-1-78756-469-5
ISBN: 978-1-78756-470-1
..., and to the management of companies that aspire to HPC status while meeting the IR and SR standards. Performance measurement integrated reporting sustainability reporting high performance financial ratios reporting matrix 1. Introduction This study seeks to establish a baseline evaluation of sustainability...
Book Chapter
Series: Advances in Management Accounting
Published: 29 June 2018
10.1108/S1474-787120180000030003
EISBN: 978-1-78756-439-8
ISBN: 978-1-78756-440-4
...Abstract Purpose – To show the properties of performance measurement and management systems (PMMS) used dialogically and the association between the dialogic use of PMMS and the characteristics of the organizational relationships between parent companies and foreign subsidiaries. Design...
Book Chapter
Book: Advances in Taxation
Series: Advances in Taxation
Published: 22 December 2016
10.1108/S1058-749720160000023003
EISBN: 978-1-78635-001-5
ISBN: 978-1-78635-002-2
...Abstract Against the background of increasing regulation and spotlight on the tax position of MNEs, this study explores the relationship between tax and performance measurement. The paper is informed by a series of in-depth semi-structured interviews conducted in 2006 with 26 senior tax executives...
