Organizational Performance Evaluation Research Articles

Effects of Professional Skepticism, Organizational-Professional Conflicts and Performance Evaluation Toward Audit Judgment Through Auditor Dysfunctional Behavior

The role of internal auditor is still very much needed in helping to ensure governance in developing countries such as Indonesia. Fraud actions such as corruption, manipulation of financial statements and embezzlement of funds which have occurred in Indonesian government are still alarming, so that internal auditor becomes public spotlight. Weak supervision is suspected to be a major factor in corruption cases. The internal auditor as the Government Internal Supervisory Apparatus (APIP) has a role as supervisor, assistant and protector of management, as well as being an independent advisor to the government which should be able to prevent fraud which could harm the country. This study aimed to empirically prove the correlation of professional skepticism, organizational-professional conflict and performance evaluation toward Audit Judgment with auditor dysfunctional behavior as a moderating variable. This research was conducted on the auditor of the Government's Internal Supervisory Apparatus who worked in the Financial Supervisory Agency and Development Representative of East Java Province and the Inspectorate of East Java Province. Sampling was done by purposive sampling method. Questionnaires which were successfully collected were 81 questionnaires. The results showed that Professional Skepticism, Organizational Professional Conflict and Performance Evaluation had an effect on audit judgment, but auditor dysfunctional behavior could not moderate the influence of professional skepticism, professional organizational conflict and performance evaluation of audit judgment. Keywords: Professional Skepticism, Organizational-Professional Conflict, Performance Evaluation, Audit Judgment, and Auditor Dysfunctional Behavior. DOI : 10.7176/RJFA/10-8-16 Publication date : April 30 th 2019

IMPLEMENTATION OF EFQM AND BSC MODELS FOR STRATEGIC DEVELOPMENT OF THE ENTERPRISE IN THE CONTEXT OF A SYSTEMIC CRISIS

In recent years, fast growing of global progresses which caused by technological and informational developments. And also enhancing of products variation has forced companies to perceive importance of continious improvement process to get operational effectiveness and also to create core competence to sustain in the competitive environment. So the organizations are trying to choose the best methods to identify their weakness and strengths, improve them and adopt them with the organization strategic objectives in order to yield the best achievements in performance. For the strategic development of a firm in a systemic crisis, it is necessary to combine and synergize the existing models of business perfection, but there is no single correct way to combine and implement different models, so we need to consider all the variations and choose the most optimal one. The main purpose of this work is to develop a methodology for increacing the value of business perfection models for the strategic development of enterprises in a systemic crisis and its implementation. This article is presented total view of these two models and proves the feasibility of combining them in order to conduct the benefits of combining these two frameworks. Moreover, after recognizing the weaknesses and powers of each model, the possibility of using them at the same time has been evaluated and then the influence of combination model on Implementation and Evaluation of Organizational Strategies and Performance has been investigated.

MetricsVis: A Visual Analytics System for Evaluating Employee Performance in Public Safety Agencies.

Evaluating employee performance in organizations with varying workloads and tasks is challenging. Specifically, it is important to understand how quantitative measurements of employee achievements relate to supervisor expectations, what the main drivers of good performance are, and how to combine these complex and flexible performance evaluation metrics into an accurate portrayal of organizational performance in order to identify shortcomings and improve overall productivity. To facilitate this process, we summarize common organizational performance analyses into four visual exploration task categories. Additionally, we develop MetricsVis, a visual analytics system composed of multiple coordinated views to support the dynamic evaluation and comparison of individual, team, and organizational performance in public safety organizations. MetricsVis provides four primary visual components to expedite performance evaluation: (1) a priority adjustment view to support direct manipulation on evaluation metrics; (2) a reorderable performance matrix to demonstrate the details of individual employees; (3) a group performance view that highlights aggregate performance and individual contributions for each group; and (4) a projection view illustrating employees with similar specialties to facilitate shift assignments and training. We demonstrate the usability of our framework with two case studies from medium-sized law enforcement agencies and highlight its broader applicability to other domains.

Avaliação de Desempenho Organizacional: trajetória das pesquisas internacionais por meio de paradigmas e teorias

3 A pesquisa sobre Avaliação de Desempenho Organizacional (ADO) pode ser influenciada por diferentes paradigmas científicos, e analisada por diferentes teorias. Essa diversidade direciona a pluralidade de pensamentos na agregação de valor ao conhecimento científico. Nesse sentido, esta pesquisa teve como objetivo caracterizar a trajetória das pesquisas internacionais quanto aos paradigmas científicos e às teorias adotadas na área de ADO. Para orientar os procedimentos da pesquisa, o instrumento de intervenção Knowledge Development Process-Constructivist (Proknow-C) foi selecionado, o que formou o Portfólio Bibliográfico com 31 artigos de cunho teórico e 39 de cunho empírico. Os resultados permitem inferir que as pesquisas na área da ADO não evoluíram em função nem dos paradigmas científicos que as informaram nem das teorias adotadas. Grande parte dos estudos, por ser informados pela abordagem Positivista, não apresentam novas propostas para atender às demandas de negócios/sociais atuais, mas sim busca agrupar e apresentar, de forma cronológica, a trajetória histórica da área e das medidas/modelos/sistemas e as emergências dessas demandas. Embora a utilização de teorias com ‘olhares’ institucional e individual se fez presente, seu uso para a amplitude da ADO e sua consorciação com teorias advindas de outras áreas de conhecimento ainda são incipientes.

Gestión y Evaluación de la Monitorización en el Sector de Auditoría Interna de una Universidad Federal Brasileña: Una Propuesta Constructivista

The internal audit must contribute with the administration through the orientation of the best practices, as well as through the evaluation of organizational performance to improve the management and moving away from the mere narrative of control deficiencies and problems encountered. The aim is to build a support model for monitoring the management of the Internal Audit Department of the Federal University, using the perceptions and the particularities of the responsible manager. The mcda-c methodology was used, developing a model to generate knowledge to provide support for decision-making, in order to allow transparency and coherence of the actions of the manager. The built model was composed of performance indicators, which present, the necessary and sufficient aspects for the manager, allowing a holistic view of the current situation. The mcda-c allowed the identification of 33 primary elements of evaluation, which are expanded and developed in the form of knowledge. The complete model was structured with a composition of two fundamental points of view, operationalized by 18 criteria. With a global score of 16 points, improvement actions have been developed in order to improve the evaluated context, offering to the manager a sequence of necessary actions to reach the highest levels of performance.

Energy audit model based on a performance evaluation system

Brazil has one of the highest electricity costs in the world, aggravating one of the lowest rates of development in energy efficiency. This context impairs the competitiveness of the Brazilian industrial sector, which consumes approximately one-third of all electricity generated in the country. The researchers aimed to propose a model to diagnose the level of energy performance in companies of the industrial sector, using concepts of evaluation of organizational performance and multicriteria approach to decision support. The model was developed based on Key Performance Indicators, organized in a hierarchical structure. Six Fundamental Points of View were listed, which were deployed in 58 Critical Success Factors, selected from the recurrences identified in the theoretical framework. The influence level of each indicator in the analysis was performed through the Analytic Hierarchy Process prioritization. In order to evaluate the interaction of performance indicators indices in the modeling, software for data processing and reporting was developed. The modeling was submitted to tests in an industry, returning in its evaluation phase an index that represents its energy performance, thus allowing the discussion of the results obtained. Subsequently, adequacy actions were proposed to simulate the possible gains of performance obtained through the adoption of strategic actions.

A Review of the Influence Factors of the Leniency Bias of Performance Evaluation

The leniency bias is one of the most common biases in performance evaluation. It has an adverse effect on the organization's performance evaluation. Based on the definition of performance appraisal bias, this paper discusses the common performance appraisal biases, summarizes the previous research on the influencing factors of leniency effect, and based on the performance appraisal system proposed by Landy and Farr Category summary, formed a systematic framework. Finally, the paper puts forward the insufficiency and suggestion of the research on the influence factors of the leniency bias.

The relationship between emotional intelligence with administrators' performance at Mashhad University of Medical Sciences.

BackgroundThe leadership of an organization requires specific features to adapt to changes and to survive and grow in new environments, and emotional intelligence is one of the most important attributes that can help leaders and managers respond to these changes.ObjectiveThis study aimed to determine the relationship between emotional intelligence with administrators’ performance at Mashhad University of Medical Sciences, Mashhad, Iran.MethodsThis cross-sectional study was conducted on 100 basic and middle managers of Mashhad University of Medical Sciences, Mashhad, Iran who were selected by census method in 2016. The instrument of data collecting was the “Inventory Shrinkage”, and the “Organizational performance evaluation forms”. The data were analyzed by SPSS version 16 using descriptive statistics and Spearman correlation.ResultsThe results showed there was a significant negative correlation between emotional intelligence and organizational performance in administrators (r=−0.214, p=0.032). The findings also showed that among the components of emotional intelligence and administrators’ performance, only components of empathy, was there a significant negative correlation (r=−0.199, p=0.047). Also, there was no statistically significant relationship between emotional intelligence and demographic variables such as work experience, age, marital status and education level (p>0.05). There was no significant relationship between organizational performance and demographic variables, either (p>0.05). But between the components of emotional intelligence, only for social skills and work place of administrators, a significant positive correlation was confirmed (r=0.203, p=0.043).ConclusionsThe results of this study showed that there was a negative and significant correlation between the components of emotional intelligence and administrators’ performance of Mashhad University of Medical Sciences administrators, only in the empathy component.

The influence of social network and self-monitoring on career

This study aims to explore individual differences (gender and self-monitoring) and social network patterns of professionals, in order to explain barriers on women striving to ascend to the top of organizations, since a self-monitoring personality and social networks have both been found to affect performance evaluation, promotions and career in organizations. The results showed that males in management positions displayed the same network pattern, whereas females had different networks patterns, depending on their self-monitoring. Furthermore, social network differences were enhanced regarding low self-monitor males and females. High self-monitors males in gender homophilic networks were the ones more related to higher positions in the organization’s hierarchy. The contribution of these findings are discussed, with suggestions for future research

Organizational learning in developing the integrated quality management

Abstract High quality is organizations’ competitive advantage. It is beneficial to base this on professional approach, and basic concepts and definitions with scientific foundation. The necessary main concepts consist of quality, quality management, quality improvement and quality assurance. Organizations’ top management is responsible of the quality management decisions and implementations. The present practical situation is fragmented and the implementations are most often based on the instrumental means of the different methodological schools, which is confusing and detrimental to the understanding and usefulness of the concept of quality management. It is not beneficial to build a special system for quality management by only following the requirements of the general standard. This cannot ensure competitive business advantage. In this article, we present an alternative approach that is a natural practical way to realize quality management as the teleological solution, Quality Integration, in which the general and specific quality concepts, principles and methodology are embedded within the normal business management activities. Our Quality Integration is based on the thinking of organizational learning. Its framework covers both running the current business and improving the overall business performance. This model has been used as the thinking framework in practical organizational cases since 1990’s. As the business circumstances change constantly, the organization must be constantly ready to renew through both small and radical changes. This change also receives resistance, and the development takes place according to a multi-phase process towards the new integration and requires a proper recognition and decisions. Principles of the organizational learning can help organizations in a consistent way. Evaluation of the overall organizational performance is an important quality management practice and should take into account performance enablers (processes) and also the results obtained thereof. In our approach, the evaluation criteria emphasize organizational learning and integration. The external context of the organization has a crucial role in achieving and developing the business objectives. The organization’s strategy can no longer be based on the value chains but on finding ways to alter them radically through value networking. The organization is influenced by the true and all-inclusive reality, which differs from the apparent reality perceived by the senses, and which is only revealed through consciousness. Understanding this reinforces awareness and trust that are important factors also in quality management and quality assurance.

AVALIAÇÃO DE DESEMPENHO ORGANIZACIONAL E GESTÃO DE PROCESSOS: MAPEAMENTO DO TEMA

O presente trabalho, de natureza descritiva, tem como propósito evidenciar o mapeamento do tema avaliação de desempenho organizacional e gestão de processos por meio do Knowledge Development Process – Constructivist (ProKnow-C). A pesquisa inicial que envolveu 5.183 artigos foi o primeiro estágio para chegar a um Portfólio Bibliográfico (PB) composto por 18 artigos publicados em periódicos internacionais. Ao final do trabalho, foi possível identificar os mais prolíficos: periódicos, artigos e autores, bem como as palavras-chave utilizadas para se pesquisar o assunto.

Performance Evaluation of Community-based Organization by using Activity Reports

Performance Evaluation of Community-based Organization by using Activity Reports

Juxtaposition of Organizational Competitive Factors and Performance Evaluation in Conjunction with Their Implications for HRM in MNCs: Part Two, Statistical Correlation Analysis within the Polish Findings

AbstractObjective – The main goal of the paper is to determine whether there are any identifiable patterns of HRM perceptions and practices when the factors recognized as the companies’ competitive advantages and results of their performance outcomes are juxtaposed in conjunction with their implications for HRM.Methodology – The research was conducted in five Central and Eastern (CE) countries. The data collected from this region is used to provide a broader comparative context (descriptive statistics) as presented in the earlier article in this volume. This second part provides a more detail correlational analyses conducted on the data coming exclusively from local subsidiaries of MNCs operating in Poland.Findings - In Poland the higher the appraisal of the quality of workforce and the quality of management as the competitive factors at the same time, the higher the level of decentralization. The correlation analysis in the scope of particular areas of performance evaluation and the ratings of critical subfunctions of HR in Poland allow to identify some general patterns.Value added – The research has certain theoretical significance because its results provide some knowledge about the specificity of HRM in local subsidiaries of MNCs operating CE, and particularly exemplifying some regularities within HRM appearing in Poland. Furthermore, it identifies some patterns of HRM perceptions and practices at the local level of MNCs both in CE and Poland, and especially when the factors recognized as competitive advantages of local subsidiaries and the results of performance evaluations of these subsidiaries are reported in conjunction with their implications for HRM. All this makes an empirical contribution to knowledge about SIHRM in MNCs.

Juxtaposition of Organizational Competitive Factors and Performance Evaluation in Conjunction with Their Implications for HRM in MNCs: Part One, Contextual Review and Comparison of Central European and Polish Findings

AbstractObjective – The main goal of the paper is to determine whether there are any identifiable patterns of HRM perceptions and practices when the factors recognized as the companies’ competitive advantages and results of their performance outcomes are juxtaposed in conjunction with their implications for HRM.Methodology – The research was conducted in five Central European (CE) countries. The data collected from this region is used to assess the comparative context (descriptive statistics) for more detail correlational analyses conducted on the data coming exclusively from local subsidiaries of multinational corporations (MNCs) operating in Poland. This Polish data analysis is presented in a second article published in this volume.Findings - The average values of performance evaluations gain slightly better scores in Poland than in CE. The HQ of MNCs exert less influence on HRM practices at the local level in Poland than an average of the overall CE region.Value added – The research has theoretical significance because its results provide new evidence about the specificity of HRM in local subsidiaries of MNCs operating in the CE region. Furthermore, it identifies some patterns of HRM perceptions and practices at the local level of MNCs both in CE and Poland, and especially when the factors recognized as competitive advantages of local subsidiaries. The results of performance evaluations of these subsidiaries are juxtaposed in conjunction with their implications for HRM. All this makes a real and specific contribution to knowledge about strategic international HRM in MNCs.

Identifying Key Performance Indicators for Holistic Hospital Management with a Modified DEMATEL Approach.

Performance analysis is an important way for hospitals to achieve higher efficiency and effectiveness in providing services to their customers. The performance of the healthcare system can be measured by many indicators, but it is difficult to improve them simultaneously due to the limited resources. A feasible way is to identify the central and influential indicators to improve healthcare performance in a stepwise manner. In this paper, we propose a hybrid multiple criteria decision making (MCDM) approach to identify key performance indicators (KPIs) for holistic hospital management. First, through integrating evidential reasoning approach and interval 2-tuple linguistic variables, various assessments of performance indicators provided by healthcare experts are modeled. Then, the decision making trial and evaluation laboratory (DEMATEL) technique is adopted to build an interactive network and visualize the causal relationships between the performance indicators. Finally, an empirical case study is provided to demonstrate the proposed approach for improving the efficiency of healthcare management. The results show that “accidents/adverse events”, “nosocomial infection”, ‘‘incidents/errors”, “number of operations/procedures” are significant influential indicators. Also, the indicators of “length of stay”, “bed occupancy” and “financial measures” play important roles in performance evaluation of the healthcare organization. The proposed decision making approach could be considered as a reference for healthcare administrators to enhance the performance of their healthcare institutions.

Multicriteria decision aid tool for the operational management of an industry: a constructivist case

The objective of this work is to construct a performance evaluation model to provide support to a production director in the management of the productive operations of a furniture industry. In this sense, we sought through the Multicriteria Decision Aid Constructivist Methodology (i) to identify the factors considered important by the production director for evaluating the performance of productive operations, (ii) to measure each criterion of performance evaluation, (iii) to integrate the criteria to allow the evaluation of organizational performance at the tactical and strategic levels and (iv) to develop a process to manage the actions of productive operations improvement.As a research result we have a performance evaluation model for supporting the management of the productive operations. We conclude that the MCDA-C allowed for building the knowledge of the decision-maker on how to identify and measure the critical variables and manage the performance of the productive operations.

National and Organizational Culture, Performance Evaluation and Trust: Evidence from Multinational Company Subsidiary in Indonesia

The aim of this study is to investigate the impact of national and organizational culture on the relationship between accounting and trust in a subsidiary of a Western Multi-National Company (MNC) in Indonesia. This study use a qualitative field study of one French MNC subsidiary and interview four expatriate directors, nine Indonesian managers and 10 Indonesian employees. Key themes were identified with the assistance of NVivo software. In this study, accounting, through formal performance evaluation, contributes to trust building between supervisors and their subordinates. Formal performance evaluation through transparent and objective evaluation increases trust in the supervisor. On the other hand, informal performance evaluation tends to decrease trustful behaviour due to secrecy in the evaluation process. It appears that Indonesian national culture does influence organizational culture preference in the local staff. Individuals share national culture as a result of values developed from family, religion, education, and experience.DOI: 10.15408/sjie.v6i2.4733

Compared to What? How Social and Historical Reference Points Affect Citizens’ Performance Evaluations

The question of what is “good” or “poor” performance is difficult to answer without applying a reference point–a standard for comparison. Citizens’ evaluation of performance information will therefore tend to be guided by reference points. We test how reference points alter citizens’ evaluation of organizational performance. Specifically, drawing on Herbert Simon, we test how citizens use historical (internal) and social (external) reference points when making relative comparisons: How important is performance relative to past performance? And how important is performance relative to the performance of other organizations? Two experiments are embedded within a large nationally representative sample of citizens (n=3443). The experiments assign historical and social reference points for performance data on education and unemployment to citizens. We find that citizens’ performance evaluation is fundamentally a relative process. Interestingly, we show that social reference points are almost twice as important to citizens’ evaluations as historical reference points. We find mixed evidence of a negativity bias in citizens’ relative evaluations. The strong social reference point effects have implications for studying citizens’ response to performance and how managers can frame and manipulate external performance data.

Organizational Performance Evaluation Considering Human Capital Management Approach by Fuzzy-DEA: A Case Study

In recent years, researchers in their studies considered human capital as one of the most important capitals of every organization and even some of them placed it beyond this definition and introduced it as the unique factor of creating the competitive advantage in the organization. Due to the importance of human capital management, by evaluating the performance of human capital management system, managers can be aware of their organization’s status from the perspective of human capital management creation and perform corrective practices better. In this study, a method for the performance evaluation and ranking of organizational unit is presented using fuzzy DEA. Therefore in the beginning, the performance of organizational units was evaluated using fuzzy DEA and then with the use of sensitivity analysis, the most effective criteria on the efficiency of organizational units were determined. Then using the efficiency of organizational units in the best and the worst states, ranking of organizational units has been paid. Finally to examine the functionality of the proposed method, Foolad Technic Company has been chosen as a case study and the procedure has been implemented in this company.

Performance evaluation and prioritization of organizations based on knowledge management and safety management approaches using DEA

PurposeThe purpose of this paper is to propose a method for performance assessment of organizations based on integrated approach of knowledge management and safety management using data envelopment analysis, and the proposed model is then applied in the car industry in Isfahan province to be checked. Therefore, deficiencies can be highlighted and possible strategies can be evolved to improve the performance.Design/methodology/approachAs data envelopment analysis is a robust mathematical tool, it has been used to evaluate organizational performance. For discovering the organizational performance of knowledge management and safety management by data envelopment analysis (DEA), the first step is to specify proper criteria. To this end, in this method, the indices in both approaches of knowledge management and safety management were identified. Then, inputs and outputs were specified. Knowledge management and safety management were determined as input indices, and customer satisfaction and accident indicators were the output indices. It is noteworthy that each output index was used one time. In the next stage, performance of organizations was assessed based on both determined approaches and via data envelopment analysis. Finally, the organizations were ranked.FindingsThe suggested method was implemented in the car industry in the Isfahan province. The obtained results disclosed that among 12 decision-making units, 4 units are efficient when customer satisfaction is the output and 5 units are efficient when accidents indices are the output. In ranking with customer satisfaction as the output, Sepahan Atlas Pump Company was ranked first via super efficiency method, data envelopment analysis and similarity to ideal solution. In ranking with accidents as the output, Sepahan Atlas Pump Company ranked first via strong efficiency method and Sanatgar Company ranked first via data envelopment analysis and similarity to ideal solution.Originality/valueKnowledge has been recognized as one of the valuable resources, and knowledge management would greatly effect improvement of job quality. Knowledge level increase is led by better performance and less errors. Consequently, it can enhance the organizational health and safety. There are some studies which have been conducted on safety management or knowledge management performance analysis. The organizational performance evaluation based on integrated approach of knowledge management and safety management is an important issue which is less considered in theory and practice. Thus, the authors have proposed a method which is able to evaluate the organization based on this integrated approach with functional indices, which resulted in accurate results, and finally, ranking can show the organization status to determine proper strategies.