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Performance, as a concept, is a subject open to wide variability as it is a somewhat imprecise word when it functions as a placeholder in research. By using definitions from the Oxford English Dictionary and other research discipl...
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Performance, as a concept, is a subject open to wide variability as it is a somewhat imprecise word when it functions as a placeholder in research. By using definitions from the Oxford English Dictionary and other research disciplines, this paper provides a wide-ranging discussion of the meaning and content of the term performance in the business performance research. The paper reviews numerous characteristics of performance, such as its being a subjective entity that is non-random in character; while it is governed by its relevance to a particular environment, and operates from a particular objective, by virtue of a set of chosen characteristics. It contains elements that are both static and dynamic; and it is possible to characterise via three states: unformed or random, formalised or systematic, and deformed or over-bureaucratic. Also, an encapsulating model of performance, whereby performance acts as a frame around performance management, performance assessment and performance measurement is proposed. Studies of performance as a concept in itself are practically non-existent in the business research; the value of this paper, therefore, lies in its attempt to explicate previously undocumented models of performance.
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Purpose - The purpose of this paper is to operationalize the subjective measures of business performance and assessing their justification for use in place of objective measures of business performance. Design/methodology/approach...
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Purpose - The purpose of this paper is to operationalize the subjective measures of business performance and assessing their justification for use in place of objective measures of business performance. Design/methodology/approach - The study is based on a sample survey of 171 companies listed on Bombay Stock Exchange, India. A cross-sectional descriptive research design has been used. Exploratory factor analysis was used to assess the factor structure and dimensionality of objective and subjective measures of business performance. The psychometric properties of these measures and their interrelationship have been assessed through confirmatory factor analysis. Findings - The study finds a strong positive correlation between subjective business performance and objective business performance. The study finds it justified to use the subjective measures of business performance. Research limitations/implications - Response bias may have crept in because of self-reported measure used for the study. Future researchers may cross-verify the subjective perception of respondents with data available from the records of the firms. Second, the study focuses only on financial and operational indicators of performance. The future studies may widen the scope of business performance by incorporating the interests of other stakeholders like suppliers, government, environment and society in general. Practical implications - The strategy researchers confronting the challenge of adopting appropriate measures of business performance can use either or both of subjective and objective performance measures, as suggested in this study. The study has suggestions for strategic decision makers regarding measurement of business performance in terms of financial as well as operational indicators. Originality/value - The study operationalizes and validates two measures of performance, namely, subjective business performance and objective business performance. The study contributes to the strategic management literature by providing evidence for association between objective and subjective measures of performance.
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The purpose of this literature review is to identify the recent developmental changes in organisational performance measurement (PM) literature and identification of knowledge gaps in the field of PM. The review research pursued a...
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The purpose of this literature review is to identify the recent developmental changes in organisational performance measurement (PM) literature and identification of knowledge gaps in the field of PM. The review research pursued a systematic literature review technique and 73 articles have been reviewed. The review result has shown that there are three principal challenges that the field of PM literature should address to keep its developmental progress. First, there is lack of solid measurement theory (theories) that underpin performance measurement systems. Secondly, the necessary and sufficient conditions those performance measurement systems characteristics should fulfil are required to be sufficiently addressed. Moreover, there is inadequate due consideration of emerging PM and management subfields that could be resulted from changes in technological, global, natural and business trends. The result of this review research will have updated and additional input in the performance literatures and suggested future research directions.
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Performance scorecards are tools that measure staff performance across multiple criteria to produce a single, overall performance score, which can be used as feedback for employees. While scorecards are considered a low-cost and e...
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Performance scorecards are tools that measure staff performance across multiple criteria to produce a single, overall performance score, which can be used as feedback for employees. While scorecards are considered a low-cost and effective approach to improve performance, published research demonstrating the effectiveness of scorecards is limited. The current study attempted to first demonstrate the effectiveness of scorecard feedback to improve performance, then, evaluate the added effects of linking the scorecard feedback to a lottery. Current results suggest scorecard feedback can modestly improve average employee performance, and linking the scorecard to a lottery may result in further performance improvements.
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Researchers have argued that social-comparative rating formats hold important
psychometric advantages over traditional absolute ratings. We asked 152
participants to observe and assess the videotaped performance of individuals
...
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Researchers have argued that social-comparative rating formats hold important
psychometric advantages over traditional absolute ratings. We asked 152
participants to observe and assess the videotaped performance of individuals
completing a task using a social-comparative (Relative Percentile Method; RPM) and
absolute rating (Behaviorally Anchored Rating Scale; BARS) formats. After collecting
expert ratings on the same set of videos, we calculated accuracy indices and
leniency. Additionally, we collected rater perceptions of accuracy and fairness for
both formats. Our study revealed that the BARS was perceived as more accurate and
fairer than the RPM. However, the RPM was found to be better at combating rater
leniency. We discuss the implications of these findings.
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Purpose - The purpose of this paper is to analyze whether the use of current performance tools is consistent with the specific features of social enterprises. Design/methodology/approach - In a first phase, the main performance to...
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Purpose - The purpose of this paper is to analyze whether the use of current performance tools is consistent with the specific features of social enterprises. Design/methodology/approach - In a first phase, the main performance tools are divided into strategic planning tools, reporting tools and economic optimization techniques. In a second phase, 15 criteria emerge from a literature review to characterize the specific features of social enterprises. These criteria are brought together into an analytical framework, which makes it possible to analyze the relevance of each performance tool in relation to the specific features of social enterprises. Findings - What comes out of the analysis is that the tools globally fail to account for the specific features of social enterprises. That none of them met more than half of the criteria suggests the need for new performance tools based on strong theoretical bases. Research limitations/implications - Only the main performance tools are taken into account in this study. Some tools developed specifically for social enterprises might score better if they were tested in the framework. Practical implications - Managers in social enterprises often feel helpless when having to choose or develop a performance evaluation tool. This paper allows them to test whether the tools they use are well suited to social enterprises, and provides them with useful guidelines for developing new ones. Originality/value - Literature on performance evaluation for nonprofits or social enterprises mostly remains conceptual or focusses on one single tool. The author fills the gap by studying a broad range of performance evaluation tools and comparing them.
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With the massive growth in microfinance sector, the importance of performance measurement in microfinance institutions (MFIs) has prominent during the last decade. With an objective of commitment to dual mission, the Indian MFls w...
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With the massive growth in microfinance sector, the importance of performance measurement in microfinance institutions (MFIs) has prominent during the last decade. With an objective of commitment to dual mission, the Indian MFls witnessed a series of rise and fall and subjected to mission drift. Thus redefining the performance is the prime objective of this study. Data gathered from 252 MFls irrespective of their legal status. Factors for performance were identified through literature and were validated empirically. This research considered both the financial and social dimensions of performance unlike the earlier studies. Financial performance is described by profit margin, return on assets and portfolio at risk whereas social performance consists four factors namely Information disclosure (INFDIS), Mission adequacy (MISADEQ) and Community participation (COMPART). This study can be a useful bench-marking tool for practitioners to monitor and improve the MFI performance. The study has unique value to microfinance literature, both from theoretical and managerial perspectives.
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Purpose - Focussing on responsibility theory of management accounting, the purpose of this paper is to test how performance measurements are applied in divisionalised financial service companies. Management accounting theory sugge...
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Purpose - Focussing on responsibility theory of management accounting, the purpose of this paper is to test how performance measurements are applied in divisionalised financial service companies. Management accounting theory suggests that two different measures of branch performance should be computed: one to evaluate the economic performance of each branch and the other to evaluate the performance of branch managers (managerial performance). It also advocates that the evaluation of a manager's performance should consist of only those factors under his or her control. That is, divisionalised performance measurement should be based on the application of the controllability principle, the study also identified the contingent factors that impinged on the selection of performance measures and the allocation of common costs (ACCs) to branches. Design/methodology/approach - Using a survey questionnaire and analysis of financial statements of the 129 respondent companies the application of financial performance measures: non-financial performance measures and ACCs were tested. For the purpose of this study, dummy variables were assigned to represent whether or not an item is used, if an item is used 1 is assigned to that item and 0 if an item is not used. The values assigned were then summed up to represent the total score for each company. Descriptive statistics and regression analysis was performed to test the six hypotheses of the study. Findings - The study found that a substantial majority of respondents used different performance measures to evaluate the performance of their branch managers and the economic performance of branches. Both financial and non-financial performance measures were equally used in measuring the performance of branches and branch managers. The study also found that branch managers do not have full autonomy and control over the allocation of common resources costs which form part of their evaluation, even though accounting theory suggest that. The regression analysis results showed that firm size, liquidity and leverage were the factors that influence the decision to employ financial performance measures, non-financial performance measures and ACC by the respondent companies. Research limitations/implications - Despite the popularity of the balanced scorecard it is surprising to note that none of the respondents have ever used this as a performance measure. The implication is that knowledge of this performance measure is very low among the respondents. The excessive use of uncontrollable factors in the measurement process can reduce the morale of the staff involve hence steps should be taken to reduce their use. Originality/value - This is one of the few studies conducted on the application of performance measures in the financial services and also in a developing country setting. The findings would help organisations in both developing and developed economies to improve upon the application of performance measurement techniques in their branches/divisions.
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Because of budgetary constraints, human service organizations frequently expect consultants to recommend methods to enhance staff performance that require little or no additional funding. The current study utilized a multiple base...
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Because of budgetary constraints, human service organizations frequently expect consultants to recommend methods to enhance staff performance that require little or no additional funding. The current study utilized a multiple baseline across settings design to evaluate and compare the effects of a single intervention and a packaged intervention including graphic feedback and goal setting on approximately 200 direct care staff as a group, to improve the data collection procedure at a residential treatment facility. The single intervention showed some improvement, whereas the packaged intervention yielded substantial improvements and was maintained.
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This study examines the relative performance of small- versus medium-sized service firms with respect to innovation orientations and their effect on business performance. We examine the effect of innovation on business performance...
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This study examines the relative performance of small- versus medium-sized service firms with respect to innovation orientations and their effect on business performance. We examine the effect of innovation on business performance between the two groups of firms, exploring differences in innovation orientation on performance between the groups of small- and medium-sized firms. We also examine differences within each group, exploring the extent to which innovation focus differs within each group. The empirical data were drawn from 180 managers in Australian service small and medium enterprises. The findings suggest that while there is no difference between small- and medium-sized firms with respect to their innovation orientations, significant differences exist between the firm's size with respect to the effect of innovation orientations on business performance. Specifically, exploitation innovation has a stronger effect on business performance among small firms compared with medium-sized firms, and exploration innovation shows a stronger effect on business performance among medium-sized firms compared with small firms. Overall, the findings show important relative differences between innovation orientations and business performance across different sized firms.
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