Performance-oriented Management Research Articles

New development: Whole state accounting—Experiences of the state of Hesse

IMPACT The state of Hesse began voluntarily converting its cash and budget system to an accrual-based accounting system in 1998. A particular challenge in the conversion of the accounting system is involving all departments and employees in this reform process, as the transition from cash accounting to accrual accounting requires a fundamental change to existing administrative processes. The continuous political support of the state government over several legislative periods was of particular importance. The path that Hesse has taken in converting its accounting system from 1998 to the current adoption of the new financial regulations in 2022 has been highly successful. The state now has a sensible combination of the strengths of accrual-based and cash-based accounting with performance-oriented management. The accrual accounting system increases the transparency of the budget and provides significant additional information for politicians, managers and citizens. The cash-based budget remains an important management tool for budget preparation and the debt brake.

L’ANALYSE DES CAUSES MAJEURS DE LA NON PERFORMANCE DES FINANCES PUBLIQUES EN REPUBLIQUE DEMOCRATIQUE DU CONGO

In the DRC, the execution of revenue and expenditure is characterized by the consumption of revenue often at source by the services responsible for their collection, fraud fostered by corruption, influence peddling and impunity is increasing more and more, tax and customs exemptions are to be mentioned, non-compliance with budget appropriations some credits are executed in excess, Others do not even know a start of execution, the execution of unforeseen expenditure (100-day project), the violation of the rules relating to the procedure for the execution of public expenditure by the use of exceptional procedures, the violation of public procurement rules, to name but a few. Faced with this, Law No. 18/010 of 9 July 2018 amending Law No. 11/011 of 13 July 2011 on public finances in the Democratic Republic of Congo advocates in its explanatory memorandum a budget based on a logic of results through program budgets. The law aims to move from a budget of means to that of a budget of results. This is a performance-oriented management approach, that is, the search for economic effectiveness and efficiency in the use of resources and the achievement of objectives previously defined in the programs. In view of the above, a question deserves to be asked in this research, what are the major causes of the non-performance of public finances in the Democratic Republic of Congo?

Performance-oriented management and political appointment: the interaction effect on quality of government

ABSTRACT Previous studies suggest that reforms of public personnel administration, especially implemented under the initiatives of New Public Management (NPM), increase government efficiency, while bureaucratic politicization is negatively associated with organizational performance and expertise. Yet, few studies provide empirical evidence about the interaction effect between NPM reforms and bureaucratic politicization on government performance. This study focuses on performance-related pay (PRP) reforms in public personnel administration and examines how the relationship between PRP and quality of government changes depending on political appointment. Using cross-country data analysis, findings show that the adoption of PRP is associated with higher quality of government, but the effect is negatively conditioned on the level of political appointment. Where political appointment is low, countries with PRP reforms are more likely to be impartial, efficient, and responsive to changes, but PRP reforms may not be effective for quality of government, where political appointment is pervasive in the civil service.

Family-Friendly Work Practices and Job Satisfaction and Organizational Performance

Management literature has emphasized the influence of family-friendly work practices (FFWPs) on work attitudes and organizational performance because there has been an increase in the number of women and dual-career couples in the workforce. However, previous studies on FFWPs yielded inconclusive results and focused on the direct relationship between FFWPs and outcomes. This study explores the influence of FFWPs on job satisfaction and organizational performance. Also, we investigate the moderating effects of managerial support and performance-oriented management. Results support the moderating effect of managerial support. But, findings regarding the moderating role of performance-oriented management do not support our expectation.

Learning Organizational Culture and Firm Performance

The aim of the current research is to examine the relationships between learning culture and performance along with the mediating interaction of knowledge creation. Data for this study were collected from five Korean firms through use of in-house intranet self-response surveys. Responses from 633 manager-level employees were used to identify the relationships among four variables: cultural aspects of the learning organization, four modes of knowledge creation practices, perceived level of knowledge gaining, and perceived level of financial performance. All constructs previously have been identified as related concepts in certain ways; however, no specific and empirically verified structural complex model exists. In this research, first, the influential and causal relations among the variables were examined, and second, a model comparison was conducted between the initially proposed and alternatively proposed structural models. Structural equation modeling and canonical correlation analysis were used for the analyses. The results suggest that the input-related concept of learning culture is not directly related to outcome-related organizational financial improvement but rather has mediating effects through the process-related concept of knowledge creation. Suggestions for future research and implications for human resource development and performance-oriented management are discussed.

Towards a performance‐oriented management for large‐ scale irrigation systems: case study, Rahad scheme, Sudan

AbstractThe underperformance problem of large‐scale irrigation systems particularly in developing countries, has adversely affected levels of production of those systems. The fact that these irrigation systems are not managed in response to their performance has been identified as the main reason behind their malfunctioning. A performance‐oriented management approach is demonstrated here to help irrigation system managers take the right decisions, through continuous in‐season performance assessment. The Advanced Very High Resolution Radiometer satellite images of the National Oceanic and Atmospheric Administration (NOAA‐AVHRR) for the year 2000, complemented by water release data, were used to assess the performance of the Rahad irrigation scheme, Sudan (126 000 ha), on a 10‐day time step. The Surface Energy Balance Algorithm (SEBAL) was used to process the NOAA‐AVHRR images. The decisions on irrigation water allocation are guided by maps of the relative water supply and soil moisture content generated for the last time step. Further decision support could be realized using the performance indicators of the system and the soil water balance for the given time step.A semiautomatic computer program was developed which can be easily used by field staff to support their management decisions. It is anticipated that the application of such an approach will improve the performance of large‐scale irrigation systems, and support development of a performance‐oriented management culture among the staff of these irrigation systems. Copyright © 2009 John Wiley & Sons, Ltd.

Improving Performance: Does Performance-Oriented Management Really Matter?

The last two decades have witnessed the emergence of “performance-oriented management” (POM) as a major approach to public management reform in the United States. POM refers to management practices that share a common assumption that effective goal setting, and proper design and implementation of performance management systems are the key to high performance. Despite the prominence of POM in the practice of public management today, very little large-N empirical research has investigated the effectiveness of POM as a management reform strategy. This study seeks to fill this void by drawing on the Merit Principles Survey 2000 data to test whether POM actually ensures the results envisioned by its advocates. The regression results show that the two core elements of POM goal setting, and performance management design and implementation are positively associated with performance dimensions such as productivity and quality of work, providing support for the idea that POM can be a performance driver in governmental settings. This study also examines whether the effect of POM is mitigated by the presence of intensive external political influences as POM skeptics suggest. The results are mixed: the effect of goal setting on performance was found to be smaller in federal agencies with high political salience than in federal agencies with low political salience; on the other hand, the effect of performance management design and implementation was not significantly different across the two groups. Implications of these findings are discussed in relation to the issue of administrative reform and the research on governmental performance.

High performance in after-sales support services in the automotive industry

In the automotive aftermarket industry, market development has become more than merely the offer of a core product portfolio. With the aim of genuine differentiation and increased customer loyalty, the so-called value-added services have been brought into the market as separate/independent services or as product-supporting services by the automotive industry. However, owing to the increasing price erosion and budget pressure in practice, it has become essential for companies to ensure the effectiveness and efficiency of the services offered. The groundwork of effective and efficient service is a market- and customer-oriented service portfolio. This in turn requires a service-controlling system based on well-founded market research within the automotive sector. Automotive managers should not hesitate to conduct market research to achieve optimised service, since customers in this sector have considerable knowledge of market success factors and an enormous aptitude to judge. To this end, market studies can provide significant insights and support a performance-oriented management of service actions. The manageable number of target customers in the automotive sector also supports the market research approach. Furthermore, the costs of market research are comparably minimal due to the fact that the customer base in this sector is very narrow. Moreover, the highly involved customers in the branch lead to higher rates of return, compared to the fast-moving customer goods branch, for example.

Innovations in telecommunications network management under demand uncertainty

Two kinds of innovations are important for telecommunications network management under demand uncertainty. The first is a flexible mechanism for assigning network resources in the most timely manner based on network performance evaluation, called “performance-oriented management”. The second is the so-called state-dependent dynamic routing. In this paper, the concept and methodologies for performance-oriented management are described. It is shown that, by using call-by-call simulation, performance-oriented management combined with any state-dependent dynamic routing noticeably saves investment in the network life cycle under demand uncertainty.