Do we really know the critical phenomena that are linked to how enterprises function and the dynamics of their relationships with customers, suppliers and competitors? Are their decision-making processes founded upon a set of performance measurements that were accurately designed and systematically elaborated? The above questions are the focus of this book, as is the following premise: enterprises need a system to measure their critical performances so they can be managed effectively; metaphorically speaking, enterprises need a “management dashboard” to serve as a navigational aid. A dashboard to show – with as few distortions as possible – the pattern of key variables that characterizes the specific formula enterprises use to face their competitive and social environment.
I am pleased to welcome this important new book. Balanced Scorecard for SMEs
provides an excellent summary of the leading performance management
concepts, with a particular emphasis on how to apply these concepts to the SME
sector.
Social Media (SM) sind in aller Munde. Jeder kennt sie, Millionen von Menschen weltweit nutzen sie. Plattformen, wie Twitter oder Facebook, gehören zum Alltag. Der zuvor passive Internetnutzer beeinflusst nun die Unternehmensmarke in einem erheblichen Maße mit. Viele Unternehmen haben das Potenzial von SM erkannt und sie als neuen Marketing- und Vertriebskanal eingeführt. Jedoch findet zu oft ein unstrukturierter Einsatz ohne eine durchdachte Strategie in SM statt. Dadurch entsteht ein erhebliches Risiko für die Unternehmensreputation. Die Unternehmen Amazon, Nestlé und Ford haben trotz unterschiedlichster Geschäftsmodelle eine Gemeinsamkeit. Allesamt haben sie die Wirkung von SM unterschätzt. Die gegen sie gerichteten Kommentare und Aktionen im Social Web haben sie nicht ernst genommen. Dafür mussten sie viel negative PR und Reputationsverluste hinnehmen. Die Quintessenz aus den Praxiserfahrungen ist die Notwendigkeit der Steuerung von SM, um Risiken zu minimieren und Erfolge messbar zu machen. Ohne eine systematische Erfolgssteuerung und -kontrolle bleiben Optimierungspotenziale und Fehlentwicklungen unerkannt. Budgets dafür können nur gerechtfertigt werden, wenn sie einen Wertbeitrag für das Unternehmen leisten. Dafür muss ein Steuerungsinstrument aufgesetzt werden, das es ermöglicht, die Wirkung und den Erfolg des Einsatzes von SM zu erfassen sowie zu messen. Ein möglicher Lösungsansatz für die zuvor beschriebene Problemstellung soll im Rahmen dieser Arbeit entwickelt werden und damit die aufgezeigte Lücke schließen. Ziel dieser Arbeit ist es, zu untersuchen, ob die Balanced Scorecard (BSC) als Instrument zur Steuerung und Erfolgsmessung von SMM geeignet ist. Dabei wird ein Ansatz entwickelt, wie die BSC angewendet werden könnte, um Zielsetzungen für den Bereich SMM steuerbar zu machen. Weiterhin sollen geeignete Kennzahlen für die Messung von SMM-Aktivitäten in die SMBSC (Social Media Scorecard) implementiert und ihre Anwendbarkeit untersucht werden. Erst die Messung der SMM-Maßnahmen ermöglicht es, eine Aussage über Erfolg oder Misserfolg zu treffen. Zusammenfassend steht die Entwicklung eines geeigneten Kennzahlensystems mittels der BSC für das SMM im Mittelpunkt der vorliegenden Arbeit. Damit soll ein Beitrag zur praktischen Umsetzung des SM-Controllings und zur Integration von SMM in Unternehmen geleistet werden.
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Public organisations have been scrutinised and enforced to provide better services, particularly after the emergence of the New Public Management (NPM). After the 2001 decentralisation, local governments in Indonesia have been granted with much greater amount of budget and mandated to improve public services provision and accountability. As a result, measuring performance of local governments has become prominent. Several regulations have been enacted to force local governments to utilise performance measurement (PM) systems and to regularly report their performance. Drawing upon management accounting in the public sector and extant literatures on public sector reform, this study seeks to (i) identify factors affecting PM utilisation that could explain the case of local governments in Indonesian context, (ii) examine current practices of PM in local government, and (iii) examine the perceived impacts of PM utilisation on accountability. Those issues were tested using a mixed method approach with collection of data from self-administered survey questionnaires and a series of post-survey interviews. Stronger emphasis was put on the quantitative approach as the objective of this study is to develop generalised findings of PM utilisation in local governments. This study was conducted in East Java - a province which has the highest number of local governments, the second most populous, and in total received the highest amount of block grants. The underpinning theories used for developing the research model include contingency theory, institutional theory (new institutional sociology), and knowledge utilisation theory. Contingency factors hypothesised to affect the utilisation of PM are RBM commitment (goal orientation and management commitment to utilising PM), government regulations (on performance measurement, mandatory performance auditing, compulsory competitive tendering, and public private partnership initiative) and supporting factors such as decision authority, parliament support, availability of resources for utilising PM, and related training on PM. Based upon knowledge utilisation theory (Beyer and Trice, 1982), utilisation of PM is framed as consisting of two stages: adoption and implementation. Those three groups of contingency factors are hypothesised to affect the two stages of utilisation. This study found a model of PM utilisation which is different from that in the developed countries. The results indicate that there are different factors affecting PM adoption and PM implementation. In general, this study clarifies that PM utilisation in local governments are regulatory driven. PM adoption is driven only by regulatory factors, i.e. regulation on PM and mandated performance auditing, which is also regulatory based. On the other hand, PM implementation is directly influenced by goal orientation and top management commitment to utilising PM. This finding magnifies the central role of RBM in the implementation of PM. Goal orientation mediates the influence of PM regulation, mandated performance audit, decision making authority, and the availability of resources to PM implementation. Similarly, management commitment also mediates the influence of PM regulation, regulation on procurement, mandated performance audit, decision making authority, parliament support, and the availability of resources to PM implementation. It is also shown that the implementation of PM enhances accountability. While qualitative analysis indicate that compliance with regulations merely appeared to producing performance reports, the implementation of PM emerged to be superficial, indicating that the PM is 'decoupled' from the essential goal of local governments. Finally, this study concludes by discussing its theoretical and practical implications and proposing several recommendations for future research.
Public organisations have been scrutinised and enforced to provide better services, particularly after the emergence of the New Public Management (NPM).
This book colects representative papers from the sixth conference on Performance Measurement and Management Control held in Nice, in Spetember 2011. (preface)
This book colects representative papers from the sixth conference on Performance Measurement and Management Control held in Nice, in Spetember 2011. (preface)
Performance measurement remains a vexing problem for business firms and other kinds of organisations. This book explains why: the performance we want to measure (long-term cash flows, long-term viability) and the performance we can measure (current cash flows, customer satisfaction, etc.) are not the same. The 'balanced scorecard', which has been widely adopted by US firms, does not solve these underlying problems of performance measurement and may exacerbate them because it provides no guidance on how to combine dissimilar measures into an overall appraisal of performance. A measurement technique called activity-based profitability analysis (ABPA) is suggested as a partial solution, especially to the problem of combining dissimilar measures. ABPA estimates the revenue consequences of each activity performed for the customer, allowing firms to compare revenues with costs for these activities and hence to discriminate between activities that are ultimately profitable and those that are not.
his chapter introduces the role of people in performance measurement. It
explores how performance measures change as people use them. The focus, in
other words, is more on what people do to measures than what measures do to
people.
Management accountancy has a dynamic role to play in the competitive strategy of modern global businesses. This book sets out key strategic principles and then assesses how management accountancy can affect and direct these strategies. Engaging case studies reveal how theories and concepts translate into real business practice. Throughout, the book emphasizes: - how accounting initiatives can trigger assessment and improvement of performance management - the importance of managerial decision making to good business practice - how today's management accountancy measures against current research Written for advanced undergraduate, postgraduate and MBA students taking courses on management accounting and performance measurement and management, the book will be also of interest to management and business consultants, professional accountants and accounting academics.
Measurement practices, current and possible, pervade all of these issues, and
we are closely concerned with improvements in performance measurement and
all its implications. We accept that we cannot manage what we cannot measure, ...
This book is split into four distinct sections to provide a complete account of investment performance measurement. The first section examines the development of the concept of performance measurement with the evolution of benchmarks and the increasing sophistication of performance analysis. The practical implications of performance measurement are tackled in the second section, with particular emphasis on the calculations that can be used to derive a rate of return for a fund and risk is also examined in detail. The third section covers the performance measurement of pension funds over the last 25 years and the lessons that can be learned about the investment performance and measurement process. The final section considers the future prospects for performance measurement and proposes potential future directions for the measurement of investment performance.
This in turn will promote the effective construction, selection and use of samples
and benchmarks for the measurement and evaluation of investment performance.
In principle there should be little to prevent these standards being established ...
This volume in the "ASPA Classics" series compiles the most influential contributions to the theory and practice of performance measurement that have been published in various journals affiliated with the American Society for Public Administration. The book includes major sections of original text along with the readings, and provides students and practitioners with a handy reference source for theory development and practice improvement in performance measurement. The coverage is broad, including methods and techniques for developing effective performance measurement systems, building performance-based management systems, and sustaining performance-based budgeting. The articles are all classics in the field that have endured the test of time and are considered 'must reads' on performance measurement.
INTRODUCTION The interest that performance measurement has garnered in
the public sector is evident in federal and state legislation requiring organizations
to measure and report performance. The status of performance measurement in ...
