Performance Measurement System Research Articles

Assessment of Performance Measurement Systems’ Ability to Mitigate or Eliminate Typical Barriers Compromising Organisational Sustainability

This paper aims to identify the main performance measurement systems (PMSs) documented in the literature and assess their ability to overcome/mitigate a set of 19 specific barriers (identified in a previous paper) to their effectiveness. It also aims to understand what makes each PMS capable of or not capable of dealing with these barriers (i.e., what traits it has) and to explore their connection to some sustainable development goals (SDG). The PRISMA methodology was used to identify the relevant publications, which were then subjected to a detailed content analysis with statistical treatment, followed by the assessment of the potential of each PMS to deal with the barriers. The results made it possible to identify the PMSs most referred to in the literature (ordered list), quantitatively classify the PMSs according to their ability to overcome/mitigate barriers, and identify the barriers most and least addressed by the PMSs. While no single PMS offers a comprehensive solution, certain common traits contribute significantly to overcoming prevalent barriers. The complex interplay between barriers means that some traits can effectively address multiple barriers either directly or indirectly. Regarding implications, these findings provide important inputs (e.g., key recommendations) for developing or improving PMS frameworks that are able to comprehensively address the barriers, thus contributing to organisational effectiveness and, consequently, to the achievement of the SDGs. This constitutes the innovative contribution of this paper. As for limitations, this work is based on the analysis of 28 PMSs resulting from the systematic literature review in two databases (Scopus and Web of Science).

Development of a multi-stage fog droplet screening system based on the virtual impact principle.

Accurately measuring fog droplet spectra is essential for understanding fog's formation, dissipation, and composition, which makes a challenge to the performance of droplet sampling and measurement systems. Standard particles such as glass beads are widely used to characterize their performance. However, the disparities between glass beads and fog droplets, including refractivity, size distribution, and composition, may lead to calibration errors. In this context, we developed a three-stage fog droplet screening system based on the virtual impact principle. We determined the Stokes number and the diameter of the acceleration nozzle through theoretical analysis. Subsequently, we utilized the computational fluid dynamics software Fluent to explore the influence of key system parameters on screening efficiency, including the diameter of the collection nozzle (D1) and the distance between the acceleration nozzle and the collection nozzle (S). The simulation results indicated that the screening efficiency improved with S. The best performance was achieved when D1 = 1.35 D0 and S = 1.90 D0 (where D0 represents the diameter of the acceleration nozzle), resulting in an average screening efficiency of 75.4%. Finally, we conducted experiments to validate the effectiveness of the screening system. The screening efficiency of each outlet was estimated at 42.2%, 66.1%, 84.0%, and 95.3%, with differences of 2.0%, 3.3%, 4.1%, and 4.7% compared to the simulations. The average screening efficiency was 71.9%, with a deviation of 3.5% from the simulation. These findings demonstrated that the screening system could provide an alternative technical apparatus for characterizing droplet sampling and measurement systems.

The role of accounting in mitigating food supply chain risks and food price volatility

The global food supply chain is a complex network of interconnected processes and actors that play a critical role in ensuring food security and stability. However, this intricate system is susceptible to various risks and challenges, including natural disasters, geopolitical tensions, market fluctuations, and regulatory changes. These risks often result in food price volatility, which can have profound implications for both consumers and producers worldwide. In this context, accounting emerges as a vital tool for mitigating risks and managing food price volatility within the supply chain. Accounting serves as a cornerstone in providing accurate, timely, and reliable financial information essential for decision-making at every stage of the food supply chain. Through effective financial reporting and analysis, accounting enables stakeholders to identify, assess, and respond to potential risks proactively. By employing risk management techniques such as scenario planning, sensitivity analysis, and hedging strategies, accounting professionals can help organizations anticipate and mitigate supply chain disruptions, thereby reducing the impact of food price volatility. Furthermore, accounting facilitates transparency and accountability within the food supply chain, enhancing trust and cooperation among stakeholders. Through comprehensive cost accounting and performance measurement systems, organizations can identify inefficiencies, optimize resource allocation, and enhance operational resilience. Moreover, accounting frameworks such as sustainability accounting enable businesses to assess and report the environmental and social impacts of their operations, fostering sustainable practices across the supply chain. In addition to its role in risk management and performance optimization, accounting contributes to regulatory compliance and governance within the food industry. By adhering to accounting standards and regulations, organizations can ensure integrity and accuracy in financial reporting, thereby enhancing investor confidence and mitigating legal and reputational risks. Moreover, accounting professionals play a crucial role in designing and implementing internal control systems to prevent fraud, errors, and misconduct, safeguarding the integrity of the supply chain. Accounting plays a multifaceted role in mitigating food supply chain risks and food price volatility. By providing financial insights, promoting transparency, and ensuring compliance, accounting empowers organizations to navigate challenges and promote stability in the global food system.

Effectiveness of Digital Transformation in Data Warehouse Technology

Banking performance must always be maintained in providing fast and accurate services based on data processing results. PT Bank ABC has several data warehouse from various sources. The technology used makes the reporting process more complex, and maintenance costs are high. This research presents the data warehouse system transformation process using a single source of truth approach and the use of Extract, Transform, and Load (ETL) tools from IBM InfoSphere DataStage version 11.5. ETL testing is carried out on the Performance Measurement System (PMS) process by business units to monitor, identify, and analyze performance in each business unit. The results obtained proved to be faster than DB2 and Oracle database queries. Using the DataStage platform provides advantages in time efficiency, which is a crucial factor in overall data processing. In addition, DataStage Integration can have a positive impact on overall system performance, support smooth operations, and minimize the potential for database server overload.

STRUCTURAL EQUATION MODEL-BASED PERFORMANCE MEASUREMENT SYSTEM FOR TRANSFERRING PPP WATER PROJECTS: A CHINA PERSPECTIVE

A series of performance measurement need to be carried out throughout the project life cycle to ensure the successful transfer of public-private partnership (PPP) assets and meet stakeholder needs. More and more water projects are stepping into the transfer phase, but less studies carry out in-depth and systematic discussion on the performance measurement of PPP water projects at the transfer phase. Hence, to fill this gap, this research establishes a new performance measurement system (PMS) for evaluating the performance of the PPP projects stepping into the transfer phase based on the key performance indicators (KPIs). Through case study, expert interview and questionnaire, this paper formulates the logical basis behind PPP water projects at the transfer phase and subsequently constructs the transfer performance measurement system (TPMS) of these projects. Then, it conducts a confirmatory analysis of the impact relationship between the indicators based on structural equation modeling (SEM). Findings of expert interview and questionnaire indicate that there are 7 primary and 26 secondary indicators, and the model has a good fit. The TPMS will provide governments, operators and other stakeholders with a comprehensive and complete understanding as to indicators required of an effective performance measurement of PPP water projects.

Analysis Of Nurse Performance Using The Balance Scorecard Method At South Nias Hospital

Performance measurement is needed to assess the accountability of an organization in producing better and right on target services and performance. The Balanced Score Card was created to overcome a problem in the organization regarding weaknesses in an executive performance measurement system. The purpose of this study was to analyze the performance of nurses using the balanced scorecard method at South Nias Hospital. This type of research is descriptive analytic with a quantitative approach with a cross-sectional design. The sampling technique in this study was Arikunto's formula, based on this formula, the number of samples in this study became 31 people. The results of the study explain that there is a relationship between financial, consumer, innovative and perspective with the performance of nurses in South Nias Hospital. This research can be used as basic information and data for improving the quality of services at South Nias Hospital.

Accompanying study of the development process towards a smart city strategy-with a particular focus on social change

The development of a smart city strategy will take place in 73 selected cities in Germany as the result of a participation competition. The systematics of the requirements of the state as a funding provider and the approach of local actors will be examined in more detail in this study. The Objectives of the work are a supervised process of a model facility, on the basis of which observations for a process model are to be derived. This model is intended to enable various aspects as a starting point for non-subsidized institutions as well. A particular focus lies on the area of social change, which is difficult to quantify, in terms of social aspects. The Prior work shows that there are three different dimensions of strategy elements to be decided on in order to start subsidy-compliant design projects. On one hand, a team must be required that takes care of the smart city projects next to their regular tasks. Their composition and purpose in doing represent the first dimension. Secondly, the question of setting targets and the associated monitoring of results must be determined. Finally, the path of involving citizens and companies lead to the social legitimacy of the project team. The approach is based on a semi-structured participant observation by the authors. Qualitative insights into practical doing and abstracted findings based on an example case serve as practical recommendations for further and thus complementary consolidation and expansion of the findings. The first Results show that defining key performance indicators and objective key results is quite a new system of performance measurement for public institutions. In particular, the social aspects of living together in cities are difficult to put into key figures due to the diverse composition of society. Local differences with incentives and channels in different forms need to be translated into general insights. The Implications include enabling government leaders to initiate and manage transformative approaches to the digitization of public space. Social change as a field of action for the design of digital solutions will be opened up and brought closer by means of best-practice implementations. The value of the work lies in getting an example of steps towards a planning basis for comprehensive smart city agendas. Furthermore, management tools for digital projects are addressed and methods for the participation of service recipients of public authorities are presented. Through the classified experiences of the prime example, challenges, opportunities, risks but also weaknesses of the path to a smart city emerge, which can be a point of orientation for non-subsidized cities in their own roadmap.

Measurement of six-degree-of-freedom geometric errors of a translation stage using three absolute position encoders

This paper presents an effective method for evaluating the geometric errors of precision translation stages. It quantifies the six degrees of freedom (6-DOF) absolute posture of a moving platform on the stage, where a phase-encoded binary scale is fixed. This evaluation is accomplished using multi-axis readings obtained from three absolute position encoders. The scale errors are compensated using a reversal method, and distances between the measurement points are obtained without the need for additional calibration processes. Therefore, the proposed method can achieve both high accuracy and efficiency, even when implemented for on-site calibration. The performance of the prototype measurement system was evaluated by measuring the 6-DOF geometrics errors of a translation stage over a 100 mm range, and the measurement results showed agreement with the reference data within ±0.3 μm and ±1.2″.

Penerapan Balance Scorecard dalam Rangka Pengukuran Kinerja Perusahaan PT. Anugrah Iyan Pratama Makassar


 Anugrah Iyan Pratama is a company that operates in the field of trade in health devices. PT. Anugrah Iyan Pratama needs to have a proper performance measurement system framework. Nowadays, the phenomenon that often occurs in PT. Anugrah Iyan Pratama is the inappropriate delivery of goods and payments that are often not on time due to something from the internal company. This phenomenon has a negative impact on long-term agility and success, so it needs to be based on a balanced scorecard in both performance and existing perspectives, such as a financial perspective consisting of return on investment (ROI), profit margin, and growth rate revenue, customer perspectives, internal business process perspectives, and growth and learning perspectives. This research aimed to test hypotheses, solved problems, and achieve goals.Based on the results of the research and discussions that have been outlined, the measurement of the financial perspective of PT. Anugrah Iyan Pratama Makassar showed excellent performance. This could be seen from ROI, profit margin, and growth in revenue. The measurement from the customer perspective of PT. Anugrah Iyan Pratama Makassar showed good performance. This could be seen from the excellent customer growth rate. Measuring from an internal business perspective that included company innovation and after-sales service showed good company performance because the company has strived to deliver better change in innovation. The evaluation of the performance achieved by PT. Anugrah Iyan Pratama Makassar as a whole was said to be good or satisfactory.

A Lightweight Method for Detecting and Correcting Errors in Low-Frequency Measurements for In-Orbit Demonstrators.

In the pursuit of enhancing the technological maturity of innovative magnetic sensing techniques, opportunities presented by in-orbit platforms (IOD/IOV experiments) provide a means to evaluate their in-flight capabilities. The Magnetic Experiments for the Laser Interferometer Space Antenna (MELISA) represent a set of in-flight demonstrators designed to characterize the low-frequency noise performance of a magnetic measurement system within a challenging space environment. In Low Earth Orbit (LEO) satellites, electronic circuits are exposed to high levels of radiation coming from energetic particles trapped by the Earth's magnetic field, solar flares, and galactic cosmic rays. A significant effect is the accidental bit-flipping in memory registers. This work presents an analysis of memory data redundancy resources using auxiliary second flash memory and exposes recovery options to retain critical data utilizing a duplicated data structure. A new and lightweight technique, CCM (Cross-Checking and Mirroring), is proposed to verify the proper performance of these techniques. Four alternative algorithms included in the original version of the MELISA software (Version v0.0) are presented. All the versions have been validated and evaluated according to various merit indicators. The evaluations showed similar performances for the proposed techniques, and they are valid for situations in which the flash memory suffers from more than one bit-flip. The overhead due to the introduction of additional instructions to the main code is negligible, even in the target experiment based on an 8-bit microcontroller.

Challenges and practices in international sport federations to gain and maintain legitimacy

Introduction International sport federations (IFs) are today part of complex ecosystems (Bayle, 2023). As governing bodies, they are regulators and define and sanction sporting and participation rules. IFs are further organizers of international sport events, some of which attract large audiences and investments. In this role, IFs have to satisfy diverging demands of multiple stakeholders (Chappelet, 2021). Additionally, IFs have become important social, economic and political actors. They are employers and as such contribute to the local economy and have a corporate social responsibility. And with sport being increasingly interwoven with money, power, politics and state interests, IFs also influence and are influenced by geopolitics. This has entailed corruption and self-enrichment on one side of the spectrum, and it enabled peace processes and development on the other side. In this complex web of mission, expectations and pressures, how do IFs gain/maintain legitimation? Methods Using literature research and desk research, we first focus on the role and mission of IFs since their creation and illustrate an overview of the changing expectations against which IFs sought/seek legitimacy (historical timeline). Reflecting the conceptual model of Bayle and Clausen (2023, under review) on IFs’ organizational performance and its operationalization, we then map explicit and implicit performance indicators that derive from IFs’ mission and the multiple social, economic and political activities they have embraced over the past decades. Based on this mapping, we discuss IFs’ strategies to meet expectations and pressures that result from these performance indicators. We conclude the presentation with an assessment of the interrelation between expectations towards IFs, strategies developed by IFs, and internal/external performance control mechanisms based on five interviews. Results The social, political, and economic influence of IFs is largely recognized today. Yet, their legitimacy as non-profit governing bodies of sport in the eyes of prominent stakeholders (e.g., IOC, governments, sponsors) is currently reduced to their ability to comply with dominant governance and sustainability frameworks. As a result of this narrow focus, academics and practitioners have developed a good understanding and monitoring mechanisms of IFs’ governance practices. On the other hand, IFs’ performance and legitimacy from a mission and purpose perspective is greatly understudied. Discussion/Conclusion One of the challenges in defining performance indicators for IFs is their broad societal mission. Firstly, the impact of IFs’ activities to contribute to some sort of societal betterment is difficult to measure. And secondly, the priorities of societal issues change (e.g., poverty, health, climate). Any performance measurement system for IFs therefore needs to be dynamic to address both IFs’ mission and evolving external expectations.

Performance Management and the Specificities of Public Hospitals

The aim of this article is to describe the specific features of public hospitals that hamper performance measurement. We conducted a literature review of several theses and articles, which enabled us to describe the specificities of public hospitals and their impact on hospital performance measurement and management systems.

Development of a neutron yield measurement system utilizing BF_3 detectors on the HL-3 tokamak

A neutron yield measurement system, comprising five BF3 proportional counters with excellent n/γ discrimination capabilities, has been meticulously developed and implemented on the HL-3 tokamak to provide time-resolved assessments of neutron emission rates. The size of moderator, optimized for the flat energy responses, was skillfully simulated and designed using the MCNP code. An in-depth analysis of measurement errors stemming from pile-up phenomena determined that the upper limit of the count rate, under the current electronics design, is 131 kcps with a relative error of less than 20%. Drawing from the pulse amplitude spectrum obtained from a 252Cf neutron source and experimentation on the HL-3 tokamak, the amplitude threshold for the BF3 neutron detector systems was judiciously established. Furthermore, it was conclusively affirmed that the neutron yield measurement system possesses the capability to effectively discriminate between neutron and gamma signals. During HL-3 discharges, deuterium-deuterium (DD) neutrons were reliably detected with a temporal resolution of 10 ms, and the variations in neutron count rates was found to be in alignment with the neutral beam injection. Ultimately, the total neutron yield was successfully estimated through the utilization of count rates from four BF3 detectors, thereby validating the robust performance of the neutron yield measurement system.

The Influence of Motivation, Training and Compensation on Employee Performance

Purpose: This study aims to analyze the effects of competence, training, and work discipline on the performance of Village Consultative Body (BAMUSKAM) members in Sarmi District. Research Design and Methodology: The research employs a quantitative approach with a survey method, utilizing a questionnaire as the instrument. The sample consists of 56 BAMUSKAM members from Sarmi District. Data analysis was conducted using multiple regression analysis and hypothesis testing with SPSS version 26.0. Findings and Discussion: The results indicate that competence, training, and work discipline each have a positive and significant impact on BAMUSKAM members' performance. Additionally, the combined influence of these variables significantly enhances performance. The findings support the hypothesis that these factors are crucial for improving organizational performance, highlighting the importance of educational and training programs, performance measurement systems, and strict adherence to discipline. Implications: This study underscores the necessity for local governments to invest in comprehensive training and development programs that cater to their specific needs. It also suggests fostering partnerships with educational institutions and implementing robust performance measurement systems that emphasize competence and discipline. The research provides practical insights for local government officials and policymakers to enhance the effectiveness of BAMUSKAM members.

Characterising the performance measurement and management system in the primary health care systems of Malawi.

Performance Measurement and Management (PMM) systems are levers that support key management functions in health care systems. Just like many low- and middle-income countries (LMICs), Malawi strives to improve performance via evidence-based decision making and a suitable performance culture. This study sought to describe PMM practices at all levels of primary health care (PHC) in Malawi. This study targeted three levels of PHC, namely the district health centres (DHCs), the zones, and the ministry headquarters. This was a qualitative exploratory research study where decision-makers at each level of PHC were engaged using key-informant interviews (KII) and focus group discussions (FGDs). We found that there is a weak link among levels of PHC in supporting PMM practices leading to poor dissemination of priorities and goals. There is also failure to appropriately institute good PMM practices, and the use of performance information was found to be limited among decision-makers. Though PMM is acknowledged to be key in supporting health service delivery systems, Malawi's PHC system has not fully embarked on making this a priority. Some challenges include unsupportive culture and inadequate capacity for PMM.Contribution:This study contributes to the understanding of the PMM processes in Malawi and further highlights the salient challenges in the use of information for performance management. While the presence of policies on PMM is acknowledged, implementation studies that deal with challenges are urgent and imperative.

Do Performance Measurement Systems and Ethical Leadership Style Affect Sustainable Investment Decisions? An Experimental Evidence

Do Performance Measurement Systems and Ethical Leadership Style Affect Sustainable Investment Decisions? An Experimental Evidence

Combining jumping knowledge into traffic forecasting: An attention-based spatial-temporal adaptive integration gated network

Traffic forecasting has become a core component of Intelligent Transportation Systems. However, accurate traffic forecasting is very challenging, caused by the complex traffic road networks. Most existing forecasting methods do not fully consider the topological structure information of road networks, making it difficult to extract accurate spatial features. In addition, spatial and temporal features have different impacts on traffic conditions, but the existing studies ignore the distribution of spatial-temporal features in traffic regions. To address these limitations, we propose a novel graph neural network architecture named Attention-based Spatial-Temporal Adaptive Integration Gated Network (AST-AIGN). The originality of AST-AIGN is to obtain a spatial feature that more accurately reflects the topological structure of the road networks by embedding Graph Attention Network (GAT) into Jumping Knowledge Net (JK-Net). We propose a data-dependent function called spatial-temporal adaptive integration gate to process the diversity of feature distribution and highlight features in road networks that significantly affects traffic conditions. We evaluate our model on two real-world traffic datasets from the Caltrans Performance Measurement System (PEMS04 and PEMS08), and the extensive experimental results demonstrate the proposed AST-AIGN architecture outperforms other baselines.

Impact Of Interactive Control In Improving Academics' Performance: Mediating Role Of Fairness

This study aims to empirically examine the direct and indirect effects of interactive control on performance by analysing the role of justice as an intervening variable. This research uses a survey approach by distributing questionnaires directly or online. The research sample obtained was 383 academics at universities throughout Indonesia. Data analysis was carried out using structural equation modelling. The results showed that interactive control has no direct effect on performance. However, interactive control indirectly affects academic performance through fairness. This suggests the importance of improving fairness in effective performance measurement to improve academic performance. The novelty of this study lies in equity as an intervening variable in the relationship between interactive control and performance. The findings of this study provide practical insights for higher education management to implement an interactive control approach that can increase the sense of fairness towards implementing performance measurement systems to impact academic performance positively.

Technological mediation, mediating morality and moral imaginaries of design: Performance measurement systems in the pharmaceutical industry

In this paper, we seek to understand the ethics of accounting technology design. We commence by working with the concept of technological mediation, which is theorizing how technologies steer actions by evoking given behaviours and by contributing to perceptions and interpretations of reality that form the basis for choices and decisions to act. As such, this relation between people and technologies has important ethical consequences since it implies that technologies contribute actively to how humans do ethics. In this paper, we draw upon a postphenomenological approach (Ihde; Verbeek) to study and to theorise the moral mediations brought about by accounting technology, by examining how, in its design, technology can actively mediate the moral choices and guide the moral actions human beings make. Our central research question is ‘how is morality mediated in the design of accounting technologies?‘. This question is explored through an ethnographic study of the design of a new Performance Measurement and Compensation System in the Italian division of a multi-national pharmaceutical company. We offer two main contributions towards answering this question. First, by working within the theory of technological mediation, we develop the concept of a ‘moral imaginary’ as an approach to understanding designing the morality of things. Second, we elaborate a process model to theorise how moral mediations unfold in the design of accounting technology. From our conceptual motivation and the theoretical elaboration it inspired, we illuminate how the design of accounting technologies, in this case a PMS system, is a form of ‘engineering ethics’ through techno-moral mediation.

Influence of Supply Chain Integration Practices on Operation Performance at Trans-Nzoia County Government Treasury, Kenya

Supply chain integration practices are considered a powerful weapon to gain competitive advantages and linking performance measurement systems to supply chain integration practices can lead to increased success of supply chain initiatives. This study sought to analyze the influence of supply chain integration practices on operation performance at Trans-Nzoia County Government Treasury, Kenya. Porter's Value Chain Theory and Systems Theory guided the study. This study employed a descriptive research design. Data collection involved a diverse group of participants, totalling 1207 individuals, from which a sample size of 121 respondents was determined. Descriptive data analysis was conducted using SPSS version 28, enabling the examination of both quantitative and qualitative information through coding. The research instrument, a five-point Likert scale questionnaire, demonstrated high reliability through its internal consistency, with a Cronbach's Alpha correlation coefficient exceeding 0.7. To assess the data both descriptively and inferentially, statistical techniques, including means, standard deviations, Pearson's correlation, and regression analysis, were employed. The findings highlighted the significant impact of supply chain integration practices, encompassing efficient consumer response practices, customer relationship management practices, vendor-managed inventory practices, and enterprise resource planning practices on operation performance at Trans-Nzoia County Government Treasury. The regression analysis revealed that when considered together, these practices explained 73.4% of the variance in operation performance. Furthermore, a positive correlation was observed between these supply chain integration practices and operation performance. Based on these insightful findings, the study recommended a more substantial incorporation of supply chain integration practices, particularly in efficient consumer response practices, customer relationship management practices, vendor-managed inventory practices, and enterprise resource planning practices. These implications held value for various stakeholders, including policymakers, government entities, researchers, and academics. By providing actionable insights, this research facilitated informed decision-making, ultimately contributing to the enhanced operation performance at Trans-Nzoia County Government Treasury, Kenya.