Organizational Performance Evaluation Research Articles

The Value Attribution Solution: A Novel Approach to Financial Allocation and Performance Evaluation in Organizations

This paper introduces the Value Attribution Solution , a novel approach to financial allocation and performance tracking that enables organizations to monitor and allocate both costs and revenues at an unprecedented level of detail. By leveraging advanced data integration techniques and multi-dimensional analysis, the framework provides organizations with real-time insights into value creation and resource utilization across various operational dimensions. This research presents the theoretical foundations of the solution, details its methodology and implementation process, and discusses its potential impact on organizational performance and decision-making. Through a series of case studies and empirical analyses, we demonstrate the solution's effectiveness in enhancing financial performance, operational efficiency, and strategic planning across diverse industries. The solution represents a significant advancement in management accounting and financial control systems, offering a powerful tool for organizations seeking to optimize their resource allocation and value creation processes in an increasingly complex and dynamic business environment.

Organizational performance evaluation and management of processes: a s systemic analysis

To analyze how the articles that take the processes into account evaluate the contexts that they propose to improve and then to point out ways in that research field. This qualitative research using secondary data has used the Knowledge Development Process - Constructivist (PROKNOW-C) as a structured way of searching scientific articles and, under the constructivist performance evaluation view, analyze the articles.18 articles were pointed as adhered to the research which involved performance evaluation and improvement of processes in a universe of 5,183 international articles, dispersed in 5 databases. When analyzing the 18 articles, it was concluded that half of them were using generic approaches with application in specific contexts. For the remaining articles, it was noticed that few works use cardinal scales and a model that allows the integration between the criteria used. Finally, it was observed how the improvement of processes is performed in the light of performance evaluation. The research contemplated a universe of articles in 5 databases: Isiknowledge, Scopus, Ebsco, Emerald and Willey. A status quo analysis of how the set of 18 articles performs the performance evaluation was carried out and it was given continuity of how the works using process improvement can take into account the performance evaluation.

Evaluation of sports organizational systems and performance of floorball athletes the Indonesian Floorball Association

The coaching program with outstanding achievements has indeed been implemented based on the objectives of the coaching itself and the critical factors contained in a program. Factors from an organizational system that is not good can also affect achievement results. With appropriate stages and fulfilling these factors, it is hoped that achievement will be more easily achieved. Looking at the introduction above, it is clear that Indonesian floorball still has many obstacles in its sports management system. Still needs to be developed in all regions of Indonesia. Besides that, Indonesian floorball athletes' performance is considered less able to match Asian countries. Hence, this study aims to evaluate the sports organization system and the implementation of floorball athletes in the Indonesian Floorball Association. The objects of this research include the Chairperson of Floorball at the central and regional levels, the Secretary, the Treasurer, the Coach, and 96 athletes who competed in the big eight rounds of the national floorball championship in Jakarta. Data was collected using the mixed method by administering a CIPP questionnaire and giving physical test items to floorball athletes. The output of this research is an evaluation of the sports organization system in which policymakers can improve and create a good formula so that the future organization can be better so that floorball athletes' achievements can increase.

Discrepancy in efficiency scores due to sampling error in data envelopment analysis methodology: evidence from the banking sector

Background Data Envelopment Analysis (DEA) methodology is considered the most suitable approach for relative performance efficiency calculation for banks as it is believed to be superior to traditional ratio-based analysis and other conventional performance evaluations. This study provides statistical evidence on the sampling error that can creep into performance evaluation studies using the DEA methodology. Inferences are drawn based on samples, and various preventive measures must be taken to eliminate or avoid sampling errors and misleading results. This study demonstrates the possibility of sampling error in DEA with the secondary data available in financial statements and reports from a sample set of banks. Methods The samples included 15 public sectors and five leading private sector banks in India based on their market share, and the data for calculating efficiencies were retrieved from the published audited reports. The sample data was collected from 2014 to 2017 because the banking sector in India witnessed a series of mergers of public sector banks post-2017, and the data after that would be skewed and not comparable due to the demonetization policy implementation and merger process-related consolidation implemented by the Government of India. The efficiency measures thus computed are further analyzed using non-parametric statistical tests. Results We found statistically significant discrepancies in the efficiency score calculations using DEA approach when specific outlier values. Evidence is provided on statistically significant differences in the efficiencies due to the inclusion and exclusion of particular samples in the DEA. Conclusion The study offers a novel contribution along with statistical evidence on the possible sampling error that can creep into the performance evaluation of organizations while applying the DEA methodology.

Penerapan ISO/IEC 27001:2022 dalam Tata Kelola Keamanan Sistem Informasi: Evaluasi Proses dan Kendala

Implementing ISO/IEC 27001:2022 in information security management is crucial and timely due to the increasing cyber threats, the necessity for regulatory compliance, and the significance of information security as a competitive edge. The latest revision of this standard demands proper adaptation and implementation to ensure effective information security management across various organizations. This study examines the key components of ISO/IEC 27001:2022, including organizational context, leadership, planning, support, operations, performance evaluation, and improvement. It delves into the application of ISO/IEC 27001:2022 in security system governance, emphasizing how this standard can enhance risk management and information security within an organization. A case study on a logistics company adopting this standard was conducted to identify best practices, implementation challenges, and its impact on security and regulatory compliance. The study's findings demonstrate that implementing ISO/IEC 27001:2022 effectively improves an organization's information security posture by integrating security policies, procedures, and controls into business processes. These findings offer recommendations as practical guidelines for organizations aiming to strengthen their information security management through the adoption of globally recognized international standards.

CONTINUOUS PERFORMANCE EVALUATION OF EMPLOYEES USING AHP AND MODIFIED PUGH MATRIX METHOD: CONTRASTING WITH TOPSIS, PROMETHEE AND VIKOR

Applications of the AHP for employee performance evaluation in organizations are widely discussed in the literature. Contemporary organizations are increasingly discarding the traditional periodic appraisal systems and moving towards a real-time continuous process of evaluation. The existing multi-criteria decision making method (MCDM)-based employee performance evaluations are not suitable for such continuous evaluations, due to the complexity of the MCDM method. The current appraisal system is notoriously difficult to administer which prevents organizations from using it as an ongoing evaluation. There is a need for a simple yet robust multi-criteria decision making method for continuous performance evaluation of employees (CPEE). In this article, a modified version of the Pugh Matrix Method (MPMM) is proposed as a robust outranking method. The MPMM in combination with the AHP can function as an effective tool for CPEE. The MPMM is compared with other established and popular methods including TOPISIS, PROMETHEE and VIKOR. A statistical comparison using correlation validates the evaluation by the MPMM. There appears to be no significant difference in the evaluation of the MPMM with the other MCDM methods. Owing to its robustness and ease of use, the MPMM can easily be adopted by organizations for CPEE. The managerial implications and agenda for future research are also discussed.

The impact work–life balance and flexible work arrangements on non‐financial organisational performance

AbstractThe study's goal was to determine the effect of work–life balance (WLB) and flexible work arrangements (FWAs) on non‐financial organisational performance. The study was motivated by a lack of empirical research on the impact of WLB and FWA on organisational non‐financial performance in developing countries. The evaluation of organisational performance is skewed towards financial indicators at the expense of non‐financial metrics. The study's population consisted of management and non‐management employees from seven multinational and national manufacturing and service firms. Based on a population of 1068 people, the sample size was 678. The return rate was 86.72%. The respondents were chosen using a simple random sampling technique with the aid of a table of random numbers. The research design was a survey, with a validated structured questionnaire used. The data was quantitative, and it was analysed using SPSS (IBM, vr. 26) and SEM‐PLS (3.0). The main findings were that there was a statistically significant relationship among WLB, FWAs and non‐financial organisational performance. It was suggested that management include non‐financial performance indicators in performance evaluations and implement WLB and FWA policies to reduce paid work inferences with personal life.

The Role of Behavioral Accounting Aspects in Organization Decentralization and Performance Evaluation in Companies in Indonesia

Organizational decentralization can increase organizational efficiency and effectiveness, but it can also cause several problems. This research aims to analyze aspects of behavioral accounting that are relevant to organizational decentralization and performance evaluation. This research uses a literature review study technique. The method for collecting data in this research is through literature study. The data that has been collected is then analyzed in three stages, namely data reduction, data presentation, and conclusion. The research results show that the behavioral accounting aspect of decentralization and performance evaluation is a concept that includes human resource management, budget control, and decision making in organizations. Aspects of behavioral accounting in decentralization and performance evaluation include tight budget control, decision-making, employee performance, motivation, decision-making, leadership, reward systems, satisfaction, conflict, and pressure.

Evaluasi Penerapan Sistem Manajemen Anti Penyuapan (SMAP) pada Inspektorat Jenderal Kementerian A

To implement Presidential Instruction No. 10 of 2016 concerning Actions to Prevent and Eradicate Corruption, the National Standardization Body adopted ISO 37001:2016 concerning the Anti-Bribery Management System (Sistem Manajemen Anti Penyuapan/SMAP) to become SNI ISO 37001:2016. Currently, SMAP has been implemented by government institutions and companies in Indonesia. One of the agencies implementing SMAP is the Inspectorate General of Ministry A. The urgency of implementing SMAP is that the Inspectorate General as the Government Internal Supervisory Apparatus has a risk when conducting an audit that has the potential for negotiations to cover up a problem, so that the audit process made to be vulnerable to bribery. The purpose of this research to evaluate the implementation of the SMAP that has been carried out by the Inspectorate General of Ministry A. This research is case study research with evaluation scenarios using the gap analysis method on 7 requirements clauses based on SNI ISO 37001: 2016 namely Organizational Context, Leadership, Planning, Operations, Support, Performance Evaluation, and Improvement. Gap analysis is used to find out the weaknesses between the current application Conditions and how important the Conditions must be achieved. The results of the study show that the implementation of the Support, Performance Evaluation, and Improvement clauses in terms of implementation still needs to be improved.

Manajemen Evaluasi Kinerja: Dampak Kepemimpinan di The Jungle Bogor

This journal aims to analyze organizational performance evaluation by focusing on the impact of leadership at The Jungle Waterpark Bogor. The research involves data collection through feedback from various levels and functions within the organization, encompassing the perspectives of employees from various departments. Performance evaluation is conducted by considering factors such as employee well-being, recognition of rights, and interactions with leadership. The results of this study provide an in-depth understanding of how leadership influences organizational dynamics and employee performance in the entertainment industry.

The impact of applying zero-based budgeting in evaluating the financial performance of government institutions

The research examines the concept of Zero-Based Budgeting (ZBB) and its significance as a financial management tool aimed at achieving a precise balance between expenses and revenues. This research aims to study the impact of ZBB on the financial performance evaluation of organizations and highlight the importance of ZBB in various government institutions, showcasing its ability to assess financial performance. To achieve this, a questionnaire form consisting of 20 questions was designed and distributed to the General Manager, (Assistant Manager, Department Heads, and Administrative Unit Heads), specifically targeting experts in the field of budgeting. and the research results were analyzed using statistical methods and regression analysis using the Ordinary Least Squares (OLS) model.The research reached several conclusions, including: ZBB compels organizations to enhance resource efficiency and operate cautiously, encouraging the improvement of internal processes and more efficient resource utilization. ZBB enables organizations to effectively control expenses and revenues, contributing to achieving financial goals accurately and efficiently. The research also provides recommendations, such as urging government institutions in the Kurdistan Region to consider adopting ZBB as a managerial tool and suggesting prioritizing and directing resources towards vital activities and projects that contribute most significantly to achieving financial and strategic objectives.The research reached several conclusions, including: ZBB compels organizations to enhance resource efficiency and operate cautiously, encouraging the improvement of internal processes and more efficient resource utilization. There is a positive and significant effect of ZBB on aforementioned variable by (0.45). The research also provides recommendations, such as urging government institutions in the Kurdistan Region to consider adopting ZBB as a managerial tool and suggesting prioritizing and directing resources towards vital activities and projects that contribute most significantly to achieving financial and strategic objectives.

Methodological basis for the formation of a system of enterprise strategies

The article examines the methodological basis of forming a system of enterprise strategies. The methodology for developing a strategic system for enterprises is a crucial aspect of organizational success. The author examines modern approaches to strategic management in detail and defines the fundamental principles that must be considered when forming strategies. The methodological basis for forming a system of enterprise strategies based on components and results is presented. The author's vision of an "enterprise strategy system" is presented. The strategic toolkit is defined as a set of methods, techniques, and approaches for forming a system of enterprise strategies. The scientific-methodical approach to forming the strategic toolkit is presented according to the stages of formation, the main tasks, and the results. The study results show that an effective strategic system includes elements of strategic analysis, planning, implementation, and control and is based on the enterprise's clear mission and goals. It was also found that the enterprise's external and internal environment, the market's competitive situation, and the enterprise's resources play an essential role in the formation of strategies. The obtained results can be helpful in the management of enterprises when developing their strategic system. The methodology for developing a strategic system for enterprises encompasses environmental and organizational analysis, goal formulation, strategy formulation, implementation planning, and performance monitoring and evaluation. This structured approach assists enterprises in formulating effective strategies to achieve sustainable competitive advantage and long-term success. Keywords: strategy, system of strategies, formation of a system of strategies, methodological basis, conceptual trivector model of enterprise development, forms-templates of business conduct.

Presenting a productivity analysis model for Iran oil industries using Malmquist network analysis

Organizational performance evaluation is a crucial factor in making strategic decisions for the future. To plan for economic growth, it is important to measure the efficiency and productivity of organizations. Efficiency is a key indicator for evaluating the optimal performance of economic units. Petrochemical companies are vital components of a country's economy and their operations contribute to the growth and progress of different sectors. In countries where the economy relies heavily on this industry, such as ours, petroleum is of utmost importance. Data Envelopment Analysis is a widely used method for measuring productivity. This study aims to analyze the performance evaluation relates to the supply chain of petrochemical companies using the network DEA and Malmquist index. Efficiency and performance indices are calculated for each stage of the process. The study determines the indices through literature review, expert consultation, analysis, and visits to petrochemical companies. The input- and output-oriented multiplier models are used to assess overall and stage efficiencies. Using the efficiency values, the Malmquist productivity index is determined. The study examines unit productivity for the years 1395 to 1398, and the results indicate that most of the units experienced productivity growth during this period.

Evaluating Organizational Performance Using SmartPLS: A Management Perspective

In the face of complex challenges in the global business environment, organizational performance is a major concern. Evaluation of organizational performance plays an important role in modern management. This research integrates the management perspective with a Structural Equation Modeling (SEM) approach using SmartPLS. Through keywords such as leadership, organizational culture, employee motivation, and other variables, this study identifies key factors that affect organizational performance. The results provide an in-depth view of how organizational management can influence and improve their performance. This research has significant practical implications for different types of organizations. This article details the methodology, variables, data analysis, and expected findings, all in the context of combining management and SEM for organizational performance evaluation.

Lean performance evaluation of dairy cow farming processes with mathematical model development

Management sciences, especially controlling, are undergoing extensive changes. Various mathematical-statistical and IT solutions help organizations develop their systems and extract relevant information from data structures, thereby supporting effective decision-making and organizational operations. Agriculture is a special sector, but management functions apply here too, and modern tools and methods support the implementation of efficient operations. Dairy farming is a particularly important sector in agriculture, where controlling systems are developed in response to special requirements. The controlling activity of the sector is significantly influenced by the development of digitalization, which has resulted in the monitoring of processes and organizational performance evaluation becoming more extensive and detailed. Lean management is also an excellent method for increasing the efficiency of processes and organizational performance in the agricultural sector, which can be used to optimize processes, identify unnecessary activities and ensure appropriate task control. In this way, controlling systems must take into account the importance of lean management and contribute to the performance evaluation of organizational lean. In our study, we develop a lean performance evaluation model through an extended case study, which is suitable for evaluating the lean performance of the examined dairy farm. We used a fuzzy triangular function to evaluate the performance of enterprises, which represents the value of the given parameter with a triangular distribution. With dynamically growing and usable data, the model is able to provide continuous feedback on organizational lean operation and possible intervention points.

Relative performance evaluation in organizations with information networks

Relative performance evaluation in organizations with information networks

Role of anti-/pro-public sector bias in shaping perceived performance and fairness: an experimental exploration in South Asia

ABSTRACT People may evaluate the same level of performance differently because of different biases. The study explores the possible effects of anti-/pro-public-sector bias on perceived performance and fairness in South Asian countries. Using a survey experiment involving a vignette of identical performance (same level of performance) in public and private hospitals, the study finds lower perceived performance in Bangladesh for the public hospitals due to anti-public-sector bias. However, such an effect was not found in other South Asian countries. Rather, the study finds that in India and Sri Lanka, people assessed greater fairness in public hospitals than in private hospitals for the same quality of services. This assessment of fairness may result from pro-public sector bias. Thus, the evaluation of organizational performance can be shaped by sectoral biases, and people may report different levels of performance for identical performance.

Providing a Framework for Performance Evaluation of Organizations in Successfully Implementing TQM, Based on Knowledge Management Approach and Organizational Agility

Nowadays, any organization, in order to be aware of the desirability and quality of its activities, especially in dynamic environments, urgently needs an evaluation system to assess its system’s performance and efficiency. In this study, the performance of production and service organizations has been evaluated according to the effect of knowledge management success factors and organizational agility on the success factors of total quality management (TQM (total quality management)). Considering that the two areas of knowledge management and organizational agility are among those influential on TQM and each has been examined separately in the previous studies in relation to it, none of the previous studies has focused on all these three areas together. Therefore, in the present study, in addition to evaluating the performance of organizations based on the success factors of TQM, we seek to identify the influential factors and success factors of each of the three areas of knowledge management, organizational agility, and TQM; then, the impact of knowledge management and organizational agility on the success factors of TQM is evaluated. To express the above-given relationship, group interpretive structural modelling (ISM (interpretive structural modelling)) techniques have been used to rank the components of each domain; also, fuzzy quality function deployment (FQFD (fuzzy quality function deployment)) technique has been applied to find the weight and relationship of the three mentioned domains by examining the independent and interface variables of the previous step. The weights resulting from two-stage house of quality have been used as the weights for the design of the two-stage data envelope analysis (DEA) model by the weight control method. Finally, the above-given factors in knowledge-based companies located in Khorramabad Science and Technology Park have been studied and the results have been expressed.

New Times in Performance Evaluation

The research topic focuses on performance evaluation in business organizations with varying ownership structures. Fundamentally changed planning cycles, epidemics, war, raw material shortages, and energy crises have rewritten the everyday life and planning cycles of controlling and HR. The unified labor market and companies’ preparedness for the new situation, the constraints of project-based short planning periods, have led to exciting results in performance assessment. The questionnaire research aimed to shed light on the need for performance appraisal, the demand for it on the part of employees and employers, and the methods and time intervals that are not appropriately used, showing this for different company sizes and ownership structures.

Developing an Organizational Performance Evaluation Model Using Grounded Theory Methodology and ARAS Method

Developing an Organizational Performance Evaluation Model Using Grounded Theory Methodology and ARAS Method