Organizational Performance Evaluation Research Articles

The Relevance of Conventional Management Accounting Techniques

The study's objective was to observe the relevance of conventional management accounting techniques (CMATs) in Nepalese manufacturing companies (NMCs). A structured survey questionnaire was utilized to collect data. The population of the study included all the manufacturing companies that were functioning in Nepal and their employees. The study targeted the listed manufacturing companies in Nepal Stock Exchange and their employees as a sample. A sum of 570 respondents was approached using a random sampling technique, and 391 appropriately filled-up responses were recorded in the study. The survey instrument had two questions relating to the respondents' general information, 13 questions regarding CMATs, and five questions relating to the relevance of the study variables with organizational performance evaluation (OPE). The study uncovered a negative and significant association of CMATs with OPE in the NMCs. Researchers and professionals may utilize this study's outcome to upturn their insights, which encourages them to assist the NMCs in deploying modern and innovative management accounting techniques and practices.

The Implementation of Performance-Based Budgeting Through A Money Follow Program in Impressing Budget Corruption

Performance-based budgeting is an integrated annual performance planning which shows the relationship between the funding level and the program desired outcome while money follow program concept is a budgeting approach focusing on programs/activities related to local priorities which have a direct impact on the society. This study aims to evaluate the implementation of performance-based budgeting with money follow program concept in local government planning and budgeting. This study used a qualitative descriptive analysis approach from budget data taken off during 2017-2019. The indicators used in evaluating performance-based budgeting were the establishment of organizational strategies, activities determination and performance evaluation of previous periods. The results showed that the local government had implemented a performance-based budgeting with money follow program concept in their planning and budgeting activities. This could be seen from their establishment of organizational strategies (visions, missions, goals and objectives), activities determinations, and previous period performance evaluations.

Performance evaluation of organizations considering economic incentives for emission reduction: A carbon emission permit trading approach

The emissions trading system allows organizations to transact emission permits to fit their production practice. This paper develops a new nonparametric methodology for performance evaluation of organizations (or decision-making units, DMUs) considering carbon emission permit trading. Explicit production axioms are discussed, and a new production technology considering carbon emission permit trading is proposed. Models based on the new production technology are established for evaluating the carbon emission reduction potential and performance of the DMUs. Comparing the proposed models with previous ones, the adoption of carbon emission permit trading increases the potentials of DMUs to reduce carbon dioxide emission and improve inputs and outputs. In addition, a proper increase of the carbon emission permit trading price can increase the potential of DMUs to reduce carbon dioxide emissions. The proposed approach contributes to the literature by explicitly explaining how adopting carbon emission permit trading affects production technology. A numeral example illustrates the proposed approach while the usefulness and practicality of the models are explained by applying them to China's thermal power industry.

Performance evaluation in humanitarian operations based on the beneficiary perspective

PurposeThis paper aims to identify the main performance criteria for Humanitarian Operations (HOs) from the beneficiary perspective and to propose a taxonomy to support the evaluation of stakeholders.Design/methodology/approachThe research conducts a Systematic Literature Review to identify the main criteria in HOs from the beneficiary's view. Also, we conduct an empirical study based on a survey and a case study to validate the findings in a real-life setting.FindingsConsidering 25 papers, the identified performance criteria were divided into six categories: health, housing, education, socioeconomic factors, care and risk and disaster management. The empirical discussion considered forty-four responses from beneficiaries, and the main criteria complained about were related to socioeconomic factors. In addition, a case study was developed that examines the perspective of the company responsible for the construction of the building to aid in understanding the areas of dissatisfaction noted by the residents.Practical implicationsThe research contributes organized criteria to support the performance evaluation of organizations. It offers a structured basis for further discussion among academics and professionals about other performance evaluation topics, such as dashboards and the integration of indicators from different stakeholders.Originality/valueLiterature is scarce in questions of performance evaluation in HOs and the analysis of the beneficiary as the main client. Therefore, the paper contributes to both areas by evaluating HOs from the beneficiary's perspective.

EVALUASI KINERJA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH KOTA PADANG MENURUT PERSPEKTIF BALANCED SCORECARD

Each public sector organization was given an annual budget by the government which was used based on the programs launched, so that the vision and mission of the organization could be achieved properly. So far, the evaluation of organizational performance was assessed only on the basis of financial aspects, through financial reports that were provided annually by related agencies or agencies to the Padang City government and similar things were also carried out by the Regional Financial and Asset Management Agency of Padang City. Meanwhile, to assess whether a performance was good or not, it must also be measured based on other criteria, such as performance evaluation using the balanced scorecard method. This research was conducted through a descriptive study with a qualitative approach. Data collection techniques used in this study were interviews and documentation studies. The technique used to measure employee performance was balance scorecard method. Then the data were analysed through manual data analysis procedure. The results showed that in terms of budget management, the Padang City Financial and Asset Management Agency has not fully implemented the balance scorecard method in its performance.

Management Practices in Nonprofit Organizations: Organizational Performance Evaluation

The purpose of this quantitative study was to determine whether an NPO's management practices were related to their economic performance defined as increases/decreases in the number of employees and describe which specific management practices were utilized by those organizations experiencing the highest increases in employees. A survey composed of general organizational identifier questions and management practices was sent to the chief executive officers of qualified NPOs. The management practices receiving the highest average scores were: Reasons for Using Modern Performance Techniques; Goal Balance; Corporate Performance Dialogue; and Consequences of Management Decisions. The results of this study clearly indicate that agencies whose leadership have learned and utilize contemporary management practices produce positive results. The results also indicated five optimal management practices of the highest performing not-for-profit organizations: Targets are ambitious, Attracting Talent, Retaining Talent, and Rewarding High Performers.

Organizational performance evaluation and performance paradox in CCI organizations

PurposeThe study aims to understand how practicing organizational performance evaluation (OPE) is related to the performance paradox (tensions between creative freedom and survival challenges) in “evaluation-hesitant” cultural and creative industries (CCI) organizations.Design/methodology/approachMixed methods research, consisting of moderation analyses and unstructured expert interviews.FindingsA conceptual model is developed to explain how creative freedom and survival challenges affect OPE in “evaluation-hesitant” CCI organizations.Originality/valueThe authors bring a new understanding to the factors that contribute to evaluation-hesitance in CCI. The paper contributes to discussing both the theory of paradox and flow theory in explaining the relations between OPE, creative freedom and survival challenges.

A Study of Green Balanced Scorecard Model

The Balanced Scorecard (BSC) is widely applied and it is playing a significant role as a tool for organizational performance evaluation and strategic management. With the increasing emphasis on the concept of green development, in addition to considering the impact of the environment on business performance and development, the BSC must also consider the impact of business performance and development on the environment. In this paper, based on the traditional BSC, I construct the Green Balanced Scorecard Model (GBSCM) with a new “environment and green” dimension, raising it to the same level as the other four dimensions. In turn, I divide the “environment and green” dimension into internal and external environments, soft and hard environments, and analyze it in terms of time and space dimensions, as well as its connotation and indicator composition. I extend the original internal processes to the outside of the organization and expand them into process dimension. Also, I extend the finance into value process and enhance it to form a sustainable GBSCM. This model can provide a thinking guidance model for green and sustainable enterprise development. In the GBSCM, the customer dimension is drawn at the top, indicating that the customer has the highest priority and that customer needs comes first. The learning and growth dimension and the environment and green dimension are at the bottom, indicating that based on the environment and green development, continuous learning and growth is the basis and foundation of sustainable development of enterprises. The process is where the business exists and the value is where the process results, so they are in the middle. Process, value, learning and growth, environment and green complement each other, so companies have their bread buttered on both sides. Enterprises learn and grow according to the concept of green environment and sustainable development. Vision and strategy pentagram points at the five dimensions of the enterprise, guiding the enterprise to maintain dynamic and balanced development in the coordinates of time and space, and then achieve the success of the five dimensions.

Management Shock Policy

After many years of budget deficit, bad management, and poor public employee performance, the government of the state of Minas Gerais, Brazil, developed in 2004 the Management Shock Policy. The program had specific goals of placing the public accounts up to date, establishing an agenda for development, and consolidating the public employees’ evaluation process. The objective of this case study is to show some data found on literature that corroborates the improvement of the financial, organizational, and personnel management performance during the three generations of the policy (2004-2014). Achieving respectable outcomes, the policy was based on the incentive of the effectiveness of public budget, efficiency of management, and increased productivity of the public workforce. The organizational and individual performance evaluation methods were also one of the considerable applications on rebuilding a dynamic and innovative state on administrative practices.

A framework for Performance Evaluation of Industrial Organization (Dept. M (Production))

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Asynchronous runtime with distributed manager for task-based programming models

Parallel task-based programming models, like OpenMP, allow application developers to easily create a parallel version of their sequential codes. The standard OpenMP 4.0 introduced the possibility of describing a set of data dependences per task that the runtime uses to order the tasks execution. This order is calculated using shared graphs, which are updated by all threads in exclusive access using synchronization mechanisms (locks) to ensure the dependence management correctness. The contention in the access to these structures becomes critical in many-core systems because several threads may be wasting computation resources waiting their turn.This paper proposes an asynchronous management of the runtime structures, like task dependence graphs, suitable for task-based programming model runtimes. In such organization, the threads request actions to the runtime instead of doing them directly. The requests are then handled by a distributed runtime manager (DDAST) which does not require dedicated resources. Instead, the manager uses the idle threads to modify the runtime structures. The paper also presents an implementation, analysis and performance evaluation of such runtime organization. The performance results show that the proposed asynchronous organization outperforms the speedup obtained by the original runtime for different benchmarks and different many-core architectures.

Gestão de pessoas no serviço público: avaliação de desempenho nas organizações públicas estaduais

Este estudo aborda a avaliação de desempenho realizada no estado de Minas Gerais. Tal abordagem se justifica em analisar as bases teóricas e jurídicas que regulamenta a avaliação de desempenho do servidor público estadual dentro da administração pública. O propósito deste estudo que tem como tema central a gestão de pessoas no setor público estadual, em especial quanto à avaliação de desempenho, é caracterizar a avaliação de desempenho realizada pelo governo de Minas Gerais. Utilizou-se como metodologia para alcançar o objetivo a pesquisa bibliográfica e documental. Como resultado constatou-se que o governo estadual em questão faz uso da ferramenta de avaliação por comissões onde um grupo seleto de pessoas é responsável pela coordenação e retorno ao final do processo avaliativo. A avaliação de desempenho propicia ao serviço prestado um controle de qualidade, pois além de avaliar o comportamento do colaborador avalia suas habilidades e competências. Os dados são utilizados como subsídios de futuras ações, o que caracteriza a gestão do desempenho.

A PCA-DEA method for organizational performance evaluation based on intellectual capital and employee loyalty

PurposeThe purpose of this study is to propose a model to evaluate the performance of organizational units considering intellectual capital (IC) and employee loyalty approach applying principal component analysis and data envelopment analysis (PCA-DEA) method.Design/methodology/approachOrganization units are considered as decision-making units, IC components including human capital (HC), structural capital (SC) and customer capital are inputs and employee loyalty is output. The principal component analysis was used to converts inputs and outputs into the independent variables. As a return to scale is variable, a modified envelopment input-oriented BCC model applied to obtain the efficiency of organization units. Also, all units of organization are ranked. Eventually, sensitivity analysis performed to show how input variables influence on output variable.FindingsOperation, design and construction, production planning, internal affairs, quality control and security were recognized as efficient units. Also, units of operation, internal affairs and quality control ranked first to third, and the human resource unit earned the last rank. In addition, results of sensitivity analysis on input variables showed that the order of impact intensity is: customer capital, HC and SC, respectively.Originality/valueExistence a framework for the development of human resource strategies and prioritization in the allocation of organizational resources to improve the performance of the organization considering human resources is vital. Most of the previous studies, just have examined the impact of IC on different dimensions of organizational performance. Meanwhile, evaluating the performance of IC with employee loyalty approach, using PCA-DEA simultaneously can evaluate and measure the impact of IC on the performance of the organization and its units regarding employee loyalty, which has a significant impact on improving the organization’s level of IC and human resource management.

Caracterización de la Evaluación del Talento Humano desde los Enfoques: Tradicional y Socioformativo

El objetivo de esta investigación es el de determinar las características de la evaluación del desempeño en las organizaciones desde el enfoque tradicional en comparación con el enfoque socioformativo con el fin de observar la importancia de la implementación de los ejes esenciales de este último en dicho proceso. Para conseguir el objetivo se realizó un análisis documental de 83 artículos selectos. El resultado obtenido fue la determinación de nueve aspectos esenciales: consecución de metas y objetivos; dimensiones del desempeño; conocimiento y nivel educativo; puntualidad y asistencia; áreas de oportunidad para la mejora del desempeño; trabajo individual y personal; responsable de la evaluación y; periodicidad de la evaluación. Además, la definición de las características desde ambos enfoques en cada aspecto.

Critical review of institutional, organizational assessment model and its relevance in performance evaluation of non profit organizations

Critical review of institutional, organizational assessment model and its relevance in performance evaluation of non profit organizations

Proposta de framework para avaliar o desempenho de organizações do terceiro setor

Organizational changes, resulting from globalization and constant technological evolution, require greater dynamism, responsibility and adaptability of organizations in an attempt to remain active and operating. These changes, which began in the twentieth century, added to the deficiency of the State in serving its governed and the increasing participation of civil society in social demands, allowed for the growth of Third Sector organizations. The objective of this study is to propose a framework to evaluate the performance of third sector organizations. In methodological terms, the research is qualitative, of deductive logic, applied and the source of data used was secondary. The proposed framework for evaluating the performance of third sector organizations established in four phases (contextualization, structuring, evaluation and proposing improvements) is presented. The proposal sought to integrate the mission, stakeholders and strategies with the elements of evaluation of organizational performance in the third sector, as well as to incorporate aspects of other performance evaluation methodologies, such as (i) stakeholder involvement; (ii) indication of the perspectives to be used; (iii) the inclusion of aspects related to the organization's capabilities; and (iv) the possibility of the model proposal being useful for monitoring and improving performance. It is also proposed the use of cardinal interval scales in the performance evaluation, which aggregates the quantification of the difference between the levels of the scale, a situation that raises the level of knowledge generated and makes the decision-making process of the organizations of the Third Sector based on credible information.

Document Review: Journal Articles, Performance Evaluations, and Organizational Citizenship Terminology

The purpose of conducting the document analysis was to visually compare various performance review documents with topical literature noting the exclusion of language that identifies and measures organizational citizenship behaviors among employees informal performance evaluation processes. A document analysis consisted of reviewing 56 publicly accessible, recent, and random performance review documents and 30 peer-reviewed journal articles identifying terms related to organizational citizenship behaviors. The expectation was to support the argument that most publicly accessible organizational performance evaluation documents exclude any significant terms related to organizational citizenship behaviors exhibited by employees. Findings from the document review supported the research inquiry of exclusion of terms listed in historical literature generally related to organizational citizenship behaviors in current performance evaluations. The inclusion of terms related to organizational citizenship behaviors in literature was extremely high. Emerson’s social exchange theory provided the theoretical foundation for the research. Podsakoff’s organizational citizenship behavior research was the principal impetus for comparison of performance evaluations and current literature, focusing on related terms for organizational citizenship behaviors in the workplace. Implications are that the belief and feeling of employee value, as based on formal performance evaluations, requires organizational leaders to provide a document worthy of measuring all aspects of expected and unexpected work behaviors. This paper addresses a need for organizational leaders to revise formal performance evaluation documents to ensure altruistically and above and beyond citizenship behavior terms from the literature are also part of the reward and recognition process. Changes in the formal performance evaluation process are necessary for future organizational success. Keywords: Altruism; Organizational Citizenship Behaviors; Performance Evaluations; Recognition and Rewards; Social Exchange Theory.

Clima laboral y Evaluación del Desempeño a Jefes de área en Hospitales del MINSA, Región Arequipa, 2017

El objetivo de la investigación es identificar la relación entre el clima organizacional y la evaluación del desempeño. Se efectuó una evaluación del desempeño de 360 grados a 55 Jefes de Área de Hospitales en la Región Arequipa, 38 varones y 17 mujeres, con personal a cargo, con un total de 385 evaluaciones, aplicadas a sus superiores, pares y subordinados con un Cuestionario de Evaluación del Desempeño (elaboración propia) y se utilizó la Escala de Clima Laboral de Sonia Palma Carrillo (CL-SPC) para medir el clima laboral. Los resultados obtenidos por el análisis estadístico muestran que no existe una relación significativa entre el clima laboral y el desempeño laboral, sin embargo, si existen relaciones significativas entre las variables y sus indicadores, por separado. Se realiza un análisis de los resultados, discusión, conclusiones y se dan recomendaciones para el sector salud.

Efficiency Benchmarking Framework for Highway Patrol Agencies and Implementation for the Wyoming Highway Patrol

With many lives lost every year in crashes, highway traffic safety is a major concern. With 93% of crashes being contributed to by roadway users’ poor behaviors, one of the most effective ways to improve highway traffic safety is to improve the performance of organizations enforcing traffic laws to change those poor behaviors. This research introduces a framework that makes it possible to benchmark the efficiency performance within the highway patrol. Data envelopment analysis (DEA), a mathematical methodology based on the concepts of optimization and linear programming, was used to develop that framework to measure the efficiency performance of a highway patrol’s divisions. Such framework is used to measure and compare the efficiency performance of 17 divisions of the Wyoming Highway Patrol to allow internal benchmarking and thus to improve the overall organizational performance. The concepts discussed in this paper can be implemented by highway patrol agencies for internal and external efficiency benchmarking. Although DEA has been utilized for organizational performance evaluation in multiple sectors, literature review to date has not identified any study that has specifically utilized DEA in the context of highway traffic safety from the highway patrol’s perspective. As such, this study is original and timely.

Developing GAHP concepts for measurement of travel agency organizational performance

A model for organizational performance evaluation is proposed. Organizational performance support can reduce barriers to applications of multi-criteria decision-making procedures. The relevant criteria of the proposed model were derived from an expert group interview to include the analytic hierarchy process (AHP), which is performed to determine the weights of evaluation, and grey relational analysis (GRA), which is then performed to rank the organizational performance of the travel agency. The AHP is a measurement theory that prioritizes the hierarchy and consistency of judgmental data provided by a group of decision-makers. It incorporates the evaluations of all decision-makers into a final decision through pair-wise comparisons of the alternatives, without eliciting their utility functions on subjective and objective criteria. GRA examines the extent of connections between two digits through departing and scattering measurement methods. The combined AHP and GRA decision-making method can provide decision-makers with a valuable data analysis when evaluating organizational performance. Because the proposed model can inform organizational performance assessments, it is highly applicable to both academic and commercial organizational evaluation and development.