... publication and authors. The full terms of this licence may be seen at Link to the terms of the CC BY 4.0 licence. Performance measurement Non-financial indicators ESG reporting Transitional economies M19 M41 The non-financial dimension of entrepreneurship has become a prominent...

... for designing or improving quality performance measurement systems. Belete J. Bobe can be contacted at: bj.bobe@deakin.edu.au 14 10 2024 23 01 2025 20 02 2025 09 03 2025 © Belete J. Bobe and Belaynesh Teklay. 2025 Belete J. Bobe and Belaynesh Teklay. Published by Emerald...

... understanding by analyzing the performance measurement systems of companies that publish integrated reports. Furthermore, contextual factors that may explain differences in performance measurement systems are investigated. Design/methodology/approach Content analysis of 95 integrated reports from...

...) Sustainability Value creation (VC) Performance measurement G10 G30 M21 Value creation (VC) has been considered one of the most fundamental issues in finance and strategy literature. VC refers to a company’s ability to generate value and wealth for its customers, shareholders and other...

...; and generates information on how the organization relates to its external environment and its ability to adapt (p. 136). Performance measurement Performance management Holistic performance management frameworks Case study A deeper understanding of PM practices using holistic frameworks has yet...

...Mohamed Bouamama; Sami Basly; Houda Zian Purpose Notwithstanding a number of studies that led to the development of different performance measurement systems incorporating contingency factors, very scarce research on the variety of balanced scorecards (BSCs) indicators used in performance...

... of performance measures in the building of trust and the author’s experience as a citizen. Findings The English Government approach to controlling the progress of COVID-19 has been characterised by long-standing tenets of New Public Management that have undermined rather than created trust in their actions...

... upon the feasibility of agile methodologies, Scrum in particular, to supplement the procedural design and implementation of performance measurement systems (PMS). The study is an interventionist case study that applied agile methodologies in the PMS development. Researchers actively participated...

... that was designed by a participatory multi-stakeholders’ approach. Second, the framework was designed to consider also outcomes’ indicators as urged by scholars calling universities to promote the shift toward a sustainable society. Performance measurement Sustainability assessment Stakeholders Universities...

... through performance measurement systems can assist in targeting the reflective practice. Originality/value New forms of performance measurement and management are receiving increasingly amount of attention, because the traditional forms of managing organizations do not fulfill the needs of rapidly...

..., and/or to improve incentives and structures motivating accountants to contribute with their information management expertise on all steps of the sustainability accounting process. © Emerald Group Publishing Limited 2015 Performance measurement Organisational change Sustainable management Management...

...Ahmed Abdel-Maksoud; Bahgat Abdel-Maksoud Purpose – The purpose of this study is to propose a performance measurement (PM) model for agricultural extension agents. Based on an interdisciplinary approach, management accounting-agricultural extension, the study has three main research objectives...

...., 2012a). Rainer Lueg can be contacted at: Rlueg@asb.dk © Emerald Group Publishing Limited 2014 Performance measurement Pragmatic constructivism Value drivers Accountability and responsibility Balanced scorecards Qualitative research methodology The controllability principle...

... of references of the publications identified in Steps 1 and 2 (going backwards); and identification of publications citing the key publications (going forward). Performance measurement Transfer pricing Management control systems Accounting change Accounting in global corporations and less...

...Kohei Arai; Hirotsugu Kitada; Keisuke Oura Purpose – This study aims to investigate the relative weight of financial and non-financial performance measures used to evaluate production managers (such as shop floor managers or foremen) in a modern manufacturing setting. Design/methodology...

... Article Type: Doctoral research abstracts From: Journal of Accounting & Organizational Change, Volume 9, Issue 3 © Emerald Group Publishing Limited 2013 --> Performance measurement Accounting change Institutional theory Public sector accounting Purpose...

... scorecard Management accounting Behavioural research Accounting Auditing Performance evaluation Decision making Management control systems Performance measurement What follows is a personal account of my involvement with the balanced scorecard (BSC). As the co‐author of the first academic...

... ways to assess the impact of popular management concepts. Niels Dechow can be contacted at: niels.dechow@ebs.e © Emerald Group Publishing Limited 2012 Balanced scorecard Control systems Performance management Management control systems Performance measurement This commentary...

...Chia Yie Tan; Beverley R. Lord; Russell Craig; Amanda Ball Purpose The purpose of this paper is to explore the experience of a New Zealand (NZ) local council in changing from output‐based to outcome‐oriented performance measures, thereby, seeking to enhance understanding of how institutional...

... – This thesis examined the process of how organizational learning occurs from the use of performance measures by organizational members in a strategic business unit of Zappo Corporation Ltd, a government owned utility company based in Australia. Through the adoption of an interpretive perspective to elaborate...