Performance Measurement Information Research Articles

The Mediating Role of Performance Measurement System in the Relationship between Information Technology Capabilities and University Performance

To improve performance, higher education institutions (HEIs) have attempted to formulate performance measurement system (PMS) policy and information technology (IT) development. The purpose of this study is to examine the role of IT capability on financial performance and operational performance of private HEIs in Indonesia through PMS implementation as mediating variable. Using purposive sampling method, 149 questionnaire responses obtained from private HEIs located on Java Island, Indonesia. The respondents are head of human resource and finance department and person in charge of technology and information systems in the sample universities. The data were analysed using the Structural Equation Modelling (SEM) method. This study found that IT capabilities were only associated with both financial and operational performance indirectly through PMS implementation. Thus, this study confirmed that PMS played a role as mediating variable. This study contributes to the develop the body of knowledge, especially related to the role of IT capabilities and PMS role in enhancing both the financial and operational performance of HEIs. Practically, this research provides beneficial suggestions for HEI management to improve HEI performance.

Modeling of beef supply chain performance measurement information system based SCOR

Performance Measurement Supply chain is a challenge for every fresh meat industry. Providing timely performance reports across all components is very important, considering that performance reports are a benchmark for customer orders. The purpose of this study is to create a performance appraisal information system model using SCOR (Supply Chain Operation Reference) to meet the requirements of customers or industry players along the fresh beef supply chain. This study uses a modeling framework and business process notation (BPMN) based on Rapid Application Development (RAD). This research will integrate this required model process with a cloud-based front-end with SCOR-based database operations connected to mobile and desktop networks. Supply chain performance will be visualized and display the performance measurements’ results into graphs, histograms, and line charts.

The lure of the visual: Multimodality, simplification, and performance measurement visualizations in a megaproject

This study explores the risks and consequences of the reliance on visualizations in performance measurement for the sake of the simplicity and actionability of performance information. Despite the mounting interest in the visual aspects of accounting, little is known about what can happen when visuals are so embedded in organizations that they become a key semiotic resource for communicating performance measurement information. Theoretically, we draw from multimodality research to unpack how different semiotic modes (i.e., visuals, text, and numbers) interact in organizational meaning-making. To explore these issues, we conducted a study of the visual practices of one of the largest infrastructure megaprojects in the UK. The paper makes two contributions. Our first contribution consists of qualifying what we call the lure of the visual: A seemingly paradoxical process whereby the increasing ubiquity and reliance on visuals in an organization induces the trivialization of performance measurement visualizations and limits the communicative opportunities they offer to users. In so doing, we offer a substantive qualification of the risks and consequences of visual approaches to performance measurement. Our second contribution to the accounting literature is the theorization of how multiple semiotic modes can interact in performance measurement. We theorize three multimodal relationships between visuals, numbers, and text that shed new light on how performance measurement artifacts generate meaning in organizations.

A Leadership Model for the Optimal Institutionalisation of a Results-Based Performance Measurement and Management Culture in the Agricultural and Natural Resource Sector of Ethiopia

The aim of the study was to construct a leadership model that drives the optimal institutionalisation of a results-based performance measurement and management (RBPMM) culture in the agricultural and natural resource sector of Ethiopia. A concurrent mixed-methods design was adopted for the research. The quantitative study comprised a total sample of 228 respondents, and face-to-face interviews were conducted with 20 key informants. The primary researcher administered a self-developed instrument with 167 items to the respondents, and made a discussion guide available to them in both English and Amharic. The methods of data analysis included various multivariate analysis methods and a structural equation analysis. A thematic content analysis was done to identify the themes emerging from the qualitative data. The direct influence of the independent variable of leadership roles and tasks on the optimal institutionalisation of an RBPMM culture was positive but not significant. Indirectly, this variable significantly influenced the indicator variables of the optimal institutionalisation of an RBPMM culture through the mediating variables of leading and managing for an institutionalised RBPMM culture. The adoption of performance measurement information for control and compliance purposes was evident in the Managing Environmental Resources to Enable Transition (MERET) programme, but its implementation to optimise decision-making, accountability and transparency was not evident. These results were confirmed by triangulating the qualitative findings with the quantitative results. The limitation of the study was that it focused on a specific region and a public service project in Ethiopia within a specific time frame and context. Therefore the study may not be representative of similar programmes in the private sector. Also, it was not a longitudinal study that tracked changes over time. The study contributes to scholarly discourse and the existing body of knowledge by presenting a leadership model that drives and optimally institutionalises an RBPMM culture in agricultural development programmes in Ethiopia. This model could be implemented in other developing economies as well. The mediating variables can be adopted by policy-makers and organisational practitioners for the optimisation of the institutionalisation of an RBPMM culture.

A Leadership Model for the Optimal Institutionalisation of a Results-Based Performance Measurement and Management Culture in the Agricultural and Natural Resource Sector of Ethiopia

The aim of the study was to construct a leadership model that drives the optimal institutionalisation of a results-based performance measurement and management (RBPMM) culture in the agricultural and natural resource sector of Ethiopia. A concurrent mixed-methods design was adopted for the research. The quantitative study comprised a total sample of 228 respondents, and face-to-face interviews were conducted with 20 key informants. The primary researcher administered a self-developed instrument with 167 items to the respondents, and made a discussion guide available to them in both English and Amharic. The methods of data analysis included various multivariate analysis methods and a structural equation analysis. A thematic content analysis was done to identify the themes emerging from the qualitative data. The direct influence of the independent variable of leadership roles and tasks on the optimal institutionalisation of an RBPMM culture was positive but not significant. Indirectly, this variable significantly influenced the indicator variables of the optimal institutionalisation of an RBPMM culture through the mediating variables of leading and managing for an institutionalised RBPMM culture. The adoption of performance measurement information for control and compliance purposes was evident in the Managing Environmental Resources to Enable Transition (MERET) programme, but its implementation to optimise decision-making, accountability and transparency was not evident. These results were confirmed by triangulating the qualitative findings with the quantitative results. The limitation of the study was that it focused on a specific region and a public service project in Ethiopia within a specific time frame and context. Therefore the study may not be representative of similar programmes in the private sector. Also, it was not a longitudinal study that tracked changes over time. The study contributes to scholarly discourse and the existing body of knowledge by presenting a leadership model that drives and optimally institutionalises an RBPMM culture in agricultural development programmes in Ethiopia. This model could be implemented in other developing economies as well. The mediating variables can be adopted by policy-makers and organisational practitioners for the optimisation of the institutionalisation of an RBPMM culture.

Information value-based optimization of structural and environmental monitoring for offshore wind turbines support structures

The use of load and structural performance measurement information is vital for efficient structural integrity management and for the cost of energy production with Offshore Wind Turbines (OWTs). OWTs are dynamically sensitive structures subject to an interaction with a control unit exposed to repeated cyclic wind and wave loads causing deterioration and fatigue. This study focuses on the quantification of the value of structural and environmental information on the integrity management of OWT structures, with the focus on fatigue of welded joints. By utilizing decision analysis, structural reliability methods, measurement data, as well as the cost-benefit models, a Value of Information (VoI) analysis can be performed to quantify the most beneficial measurement strategy. The VoI assessment is demonstrated for the integrity management of a butt welded joint of a monopile support structure for a 3 MW OWT with a hub height of approximately 71m. The conditional value of three-year measured oceanographic information and one-year strain monitoring information is quantified posteriori in conjunction with an inspection and repair planning. This paper provides insights on how much benefits can be achieved through structural and environmental information, with practical relevance on reliability-based maintenance of OWT structures.

The Impact of Performance Measurement and Performance Information Use on Municipal and County Performance

While the deployment of performance measurement systems is a well-researched topic, the relationship among performance measurement, performance information use, and performance results receive limited attention in public administration literature. As the primary purpose of performance measurement is to foster organizational improvement, this study examines the impact of performance measurement and performance information use on perceived municipal and county performance in Florida. Through analysis of 29 local governments, the study finds that adequate performance measurement has a positive influence on performance information use which, in turn, influences organizational performance. The study did not find a direct influence of adequate performance measurement on municipal and county performance. Findings have significant implications on use of performance information and suggest a need in developing adequate performance measures in counties and municipalities.

The MPI_T events interface: An early evaluation and overview of the interface

Understanding the behavior of parallel applications that use the Message Passing Interface (MPI) is critical for optimizing communication performance. Performance tools for MPI currently rely on the PMPI Profiling Interface or the MPI Tool Information Interface, MPI_T, for portably collecting information for performance measurement and analysis. While tools using these interfaces have proven to be extremely valuable for performance tuning, these interfaces only provide synchronous information, i.e., when an MPI or an MPI_T function is called. There is currently no option for collecting information about asynchronous events from within the MPI library. In this work we propose a callback-driven interface for event notification from MPI implementations. Our approach is integrated in the existing MPI_T interface and provides a portable API for tools to discover and register for events of interest. We implement our MPI_T Events interface in Open MPI and demonstrate its functionality and usability with a small logging tool (MEL) as well as an early integration into the comprehensive measurement infrastructure Score-P.

The Impact of Performance Management Under Environmental Turbulence

Performance management is an established concept in the public sector, with several empirical studies supporting its beneficial impact on organizational performance. Research on performance management, however, is still in initial stages and mostly examines the impact of this practice under stable environmental conditions. This study adds to the literature by analyzing the effect of this system on performance of local transit agencies in a turbulent environment characterized by the Great Recession and its aftermath. Exploratory factor analysis (EFA) on survey responses from 162 local transit agencies in the United States is used to extract the four components of performance management, namely, formal strategic planning, logical incrementalism, performance measurement, and performance information use. Ordinary least squares (OLS) regression analysis shows that an independent use of formal strategic planning and logical incrementalism has a negative impact on organizational performance under turbulence. Performance measurement and a blend of formal strategic planning and logical incrementalism, however, show a positive impact.

Estimation of Passengers Left Behind by Trains in High-Frequency Transit Service Operating Near Capacity

Measuring rail system crowding is important to transit agencies. Crowding data has implications for safety, operations control, service planning, performance measurement, and customer information. ...

Control Systems and Effort Direction: Exploratory Evidence from the Public Sector

One of the main themes in the current management control literature is the study of ‘systems’ of control practices. While several studies have examined pairwise complementarities in control practices to investigate whether a control system exists, a system may also be comprised of a combination of more than two control practices. We provide an illustration of how such a multi-element control system can be modeled and empirically examined. Using data from 162 organizational units in the public sector, we examine how organizations design and use their control systems to mitigate the control problem of effort direction in contexts of low and high contractibility. We find that operational, incentive-oriented, and exploratory uses of performance information are interrelated and combine in a single system of controls in a low contractibility setting. This system of control is significantly associated with effort direction effectiveness. In a second analysis, we expand our examination to encompass a broader system of control practices. We find that action, cultural, and personnel controls, jointly with the use of performance measurement information, are interrelated and form a broader system of control practices that is associated with effort direction effectiveness in conditions of low contractibility. In contrast, and consistent with our theory, we find no evidence that organizations choose to rely on a system of controls when contractibility is high. Jointly, our results suggest that organizations select individual control system practices in relative isolation to effectively manage effort direction when contractibility is high, yet choose to use a system of control practices when contractibility is low.

Organizational improvisation and the reduced usefulness of performance measurement BI functionalities

Firms are increasingly turning to business intelligence (BI) systems to support their management control activities, while management accounting researchers are increasingly focused on studying beneficial roles of such systems. The extant research focusses on how performance-enhancing effects of BI systems occur via enhanced managerial learning and knowledge creation. The research has however failed to consider how managerial learning and knowledge creation processes can be shaped by fundamental organizational contingencies. This paper ventures into this unexplored space to consider how organizational improvisation may moderate beneficial roles played by BI. We derive the concept of “semi-structuring heuristics” and apply it to theorize that the impact of BI functionalities on performance measurement capabilities is negatively moderated by organizational improvisation. Our hypotheses include two BI constructs (BI-planning functionality and BI-reporting functionality) and two organizational improvisation competences (strategic momentum and organizational flexibility). We test our hypotheses with partial least squares procedures using survey data from 324 top-level managers. We find that BI-planning functionality has a positive effect on performance measurement capabilities that is negatively moderated by both organizational improvisation competences. The only significant effect of BI-reporting functionality is as a positive moderator of the effect of BI-planning functionality. Organizational improvisation competences are quite common and entail managers using only “minimal forms” of performance measurement information. By implication, if the term BI “functionality” connotes usefulness and fitness-for-purpose, then this term appears a misnomer in contexts reliant on organizational improvisation.

Banking Business Process Management Implementation

Scholars and practitioners in the fields of Business Process Management (BPM), performance measurement and business information systems tend to use different approaches for implementing BPM Programs without arguing about the quality strategy set to ensure successful implementation and adoption. This lack of quality standards makes it difficult for researchers and practitioners to build on each other's work. The purpose of this article is to present a model for a BPM Program implementation in the banking sector. The authors' four steps implementation model is based on a quality strategy monitoring the different phases of the entire procedure. Through this work, they aim to identify the key characteristics of a BPM system as well as open a debate on what are the necessary and sufficient conditions for the full implementation of a BPM Program. The authors review the relevant literature and present their BPM implementation approach. Based on their research, they presented a case study on the implementation of a BPM program in a Greek bank. Some of the subjects discussed included the integration plans for the projects, Human Resources management issues, and other concepts for the improvement of the bank's processes. The main part of the case study was the integration themes that the bank in question had identified and separated in order to produce a viable and continuous plan for the full implementation of the projects. The analysis in this paper provides an approach that researchers could use as a reference framework in their efforts for implementing BPM Programs in general and more specifically in banking sector.

Indonesian Local Government’s Accountability and Performance: the Isomorphism Institutional Perspective

This research aims to explore the accountability and performance of government agency in perspective of institutional theory. It analytically answer two research questions: Do institutional isomorphism exist in the implementation of performance measurement system and accountability in public sector organizations? (RQ 1 ) and Do government agencies actually use performance measurement information to aid decision-making and help plan for future performance improvement? (RQ 2 ). This study is a qualitative research to answer two research question proposed with use semi-stuctured and open interview from SKPD officers in the local government of Yogyakarta Province. The results of interview were analyzed use thematic content analysis. Our finding show that three form of institutional isomorphism (coersive, mimetic and normative) were existed in the implementation of performance measurement system and accountability in public sector organizations. This result also show an interesting finding in government agency that performance information who reported in LAKIP was only a formality. The information content in LAKIP is not used as feedback to aid decision-making and plan for future performance improvement.

Performance Measurement Information, Job Rotation, Role Stress, and Performance: An Investigation οf Local Government

Budgets in the public sector, especially in local government becomes the starting point for local governments to implement public service. Many strategic decisions relating to the budget that must be taken by public manager for future service improvements. This study raised the issue that the quality of public manager strategic decisions require performance measurement information and role stress in local government. Therefore, the performance of public managers associated with budgeting evaluated in this study. The study was conducted by using experimental methods to obtain evidence of a causal relationship between performance measurement information, job rotation, role stress, and performance of public managers. This study used a Multivariate Analysis of Variance and path analysis as an data analysis. The results showed that lower role ambiguity on public manager who received non-financial and financial performance information than public manager who received non-financial performance information only. Public manager performance was significantly higher at the time experience low role ambiguity. These results support the role theory and contingency theory. However, no evidence was obtained that public managers who received non-financial and financial performance measurement information experience role conflict is lower than the official who received the non-financial performance measurement information or financial information alone. Similarly, about the job rotation. This study did not obtain evidence that role ambiguity and role conflict were lower in the job rotation with high frequency. The results also indicate that role ambiguity is fully mediate the effects of performance measurement information on the performance of local government public managers. However, no evidence was obtained that role conflict mediates the influence of performance measurement information on the performance of public managers. Other results showed that role ambiguity and role conflict did not mediate the association with the job rotation and performance. Keyword: financial and non-financial performance information, job rotation, performance measurement, role stress.

公会計・行政評価情報の行政経営への活用に向けた課題 : 混合研究法に基づく考察

公会計・行政評価情報の行政経営への活用に向けた課題 : 混合研究法に基づく考察

The use of performance measurement information in the work of middle managers

PurposeThe purpose of this paper is to investigate how middle managers utilize performance measurement information in their work. More specifically, the study gives understanding on the impact of performance measurement, policies and procedures (formal controls), and individual intuition and experiential knowledge (informal controls) on strategy implementation and decision making. The study also identifies hindrances to the use of measurement information.Design/methodology/approachThe study is carried out as a semi-structured interview study in Finnish companies representing five industries and 29 interviewees. Empirical data were analyzed deductively according to the research framework combining informal and formal management controls with two managerial processes.FindingsThe work of middle managers is clearly affected by informal controls. Much of the managerial work relies on individual intuition and judgment based on experience instead of performance information or formal instructions. The study also unveiled that top management sees the status of utilizing performance measurement information in a more positive light than do middle managers. This is the case especially in strategy implementation. Deficiency of measurement information was found to be a key factor hindering the use of measurement information but improper analysis of results is also a challenge.Research limitations/implicationsThis study examined the work of middle managers widely in different positions and industries which means that the findings are rather explorative. Simplification was required in order to operationalize the complex tasks of strategy implementation and decision making. Further, more contextually focused research is required in order to understand better the contextual causes of the findings and to provide more understanding on the appropriate ways of improving the utilization of performance measurement information.Practical implicationsThe practical contribution of this study lies in the detailed description of strategy implementation and decision-making processes based on observations in several large companies representing different industries. The study also suggests areas to which development efforts should be concentrated on in order to improve the use of performance information among middle managers.Originality/valueThis study contributes to the earlier literature by highlighting the usage of performance measurement information as opposed to developing new measures. In addition, the novelty value of the paper relates to the focus in the work of middle managers which has gained less attention in the previous research.

Inference of Public Transportation Trip Destinations by Using Fare Transaction and Vehicle Location Data

Origin–destination matrices provide vital information for service planning, operations planning, and performance measurement of public transportation systems. In recent years, methodological advances have been made in the estimation of origin–destination matrices from disaggregate fare transaction and vehicle location data. Unlike manual origin–destination surveys, these methods provide nearly complete spatial and temporal coverage at minimal marginal cost. Early models inferred destinations on the basis of the proximity of possible destinations to the next origin and disregarded the effect of waiting time, in-vehicle time, and the number of transfers on path choice. The research reported here formulated a dynamic programming model that inferred destinations of public transportation trips on the basis of a generalized disutility minimization objective. The model inferred paths and transfers on multileg journeys and worked on systems that served a mix of gated stations and ungated stops. The model is being used to infer destinations of public transportation trips in Boston, Massachusetts, and is producing better results than could be obtained with earlier models.

Why local governments need performance evaluation: intermediary institutions in the performance-based budgeting process in China

Performance-based budgeting (PBB) focuses on how to use performance indicators and measurement information during the budgetary process so that the public sector and governments can manage public resources more efficiently and effectively. Since the 1980s, PBB has been popular in public budgeting reform around the world. However, there is no universally accepted definition and practical model of PBB. In China, for over 10 years now, there has appeared a role for special Performance Evaluation Intermediary Institutions (PEIIs) in the PPB and these have become an important participant in the budgetary process. This research will firstly introduce the characteristics and development of PEIIs in China. Secondly, it will try to reveal why local governments increasingly depend on PEII in the PBB process. There are three main reasons: the first is to make up for governments’ limited technical capacity in performance evaluation; the second is to increase the credibility of performance evaluation among stakeholders; and the third is to move debate about resource allocation from within government to wider external forums. Finally, this research presents and discusses three findings: firstly, the better capability the PEIIs have, the bigger impact the PEIIs can have; secondly, that trust between the PEII and the local financial department is a very important success factor; and thirdly, the characteristics of local governments and financial departments affect the role and impact of PEIIs.

The Usefulness of Accrual Information in Non‐mandatory Environments: The Case of Japanese Local Government

This study investigates how accrual accounting is used in a system in which it co‐exists with cash accounting. It uses a survey methodology to explore the factors that influence the extent to which accrual information is useful for decision making, when used in a dual system. The results show that although accrual information was used less for budgeting, evaluation, asset management or debt management, officials found accrual information useful for performance management. Moreover, neither experience nor leadership significantly contributed to decision‐making effectiveness. The study also found that the central government was the most influential promoter of accrual accounting in Japan. Of particular interest is the link between performance measurement and accrual information.