Performance Measurement

Intangible resources in performance measurement systems of the hotel industry

by Krystin Zigan

The purpose of the paper is to demonstrate the value of intangible resources and, consequently, the importance of... more The purpose of the paper is to demonstrate the value of intangible resources and, consequently, the importance of their integration into performance measurement systems applied in the hotel industry. Based on a thorough literature review, arguments draw on relevant theories in performance measurement in the hotel industry and the concept of intangible resources. Merging these two different concepts reveals new research areas. The literature review shows that even those integrated performance measurement systems that aim to include non-financial measures do not necessarily capture intangible resources. Based on this finding, suggestions for extending performance measurement systems are made. This paper has significant implications for hotel managers, as it will allow them to broaden their perspective and include important performance drivers (i.e. intangible resources such as knowledge, motivation and social capital) in their performance measurement systems. The paper highlights the need for a comprehensive performance measurement approach that comprises indicators for measuring intangible resources and suggests tools that better capture the contribution of these important performance drivers.

Keywords: intangible resources, performance measurement systems, hotels

Knowledge Flow Audit: Indentifying, Measuring and Managing

by Harri Laihonen

Identification of performance indicators for poultry agribusiness operations

by Anesa Hosein

Intangibili e dimensione sociale della performance nelle aziende di servizio pubblico

by Francesco Badia

Published in "Quaderni del Dipartimento di Economia Istituzioni Territorio", n. 24, dicembre 2009

This paper aims to analyze the relevance of intangible assets, in particular linked to social re-sponsibility, with... more This paper aims to analyze the relevance of intangible assets, in particular linked to social re-sponsibility, with reference to performance measurement systems in local utilities companies.
Other two aspects can be connected to the emerging role of intangibles for the performance measurement: i) the development of multidimensional systems, and ii) the spread of corpo-rate social responsibility. While the first part of the paper is dedicated to an analysis of the theoretical aspects, in the second part we evaluate if and how, in practice, these aspects have to be considered in order to visualize, measure and manage intangibles, in performance measurement systems of some local utilities companies, which constitute the case studies for this work.

Sistemi e strumenti di corporate governance nelle local utilities

by Francesco Badia

Book published by FrancoAngeli ed., Milano, 2009.
ISBN 9788856817881

Lo scenario dei servizi pubblici è da diversi anni sottoposto a rilevanti mutamenti in Italia e in Europa. Di... more Lo scenario dei servizi pubblici è da diversi anni sottoposto a rilevanti mutamenti in Italia e in Europa. Di conseguenza, le aziende di tali settori, in particolare nelle local utilities, ovvero i servizi pubblici locali a ri-levanza economica, sono sempre più chiamate a governare i processi di cambiamento in corso.
In particolare, questo libro si focalizza sulla corporate governance delle aziende, tematica che ha assunto un rilievo crescente negli ultimi anni, soprattutto alla luce di taluni avvenimenti, che hanno evidenziato la ne-cessità di regole di governo aziendale più definite e trasparenti, così come di una maggiore integrazione fra sistema di corporate governance generale e sistema dei controlli interni.
Queste tematiche acquisiscono un particolare valore ed interesse nelle local utilities, per via della rilevanza dei servizi in questione per la collettività ed anche della presenza di un dibattito, da alcuni anni, sulla neces-sità di politiche di aziendalizzazione, esternalizzazione, liberalizzazione e privatizzazione, più o meno avan-zate. Tale dibattito, che tende ad assumere differenti connotati, a seconda dei settori e dei comparti industriali, è stato molto vivace negli ultimi mesi, in seguito alla definitiva approvazione del cd. “decreto Ronchi”, con-vertito dal Parlamento italiano nella legge 166 del 20 novembre 2009.
In questo quadro di riferimento, il presente lavoro si propone di analizzare i mutamenti di contesto richiamati, suggerendo, sulla base delle teorie economico-aziendali e con il supporto di specifici casi di aziende di servi-zi, alcune linee di sviluppo per i sistemi di corporate governance e per gli strumenti che siano in grado di renderli efficaci, nel raggiungimento dei fini aziendali, garantendo al tempo stesso la tutela degli interessi collettivi.

I piani di gestione Unesco. I risultati di una ricerca empirica sullo stato di attuazione di questi importanti strumenti di gestione

by Francesco Badia

Published in "Siti", vol. 5, no. 4, ottobre - dicembre, pp. 28-33, 2009

La nascita della lista del Patrimonio Mondiale dell’UNESCO ha posto da molti anni all’attenzione generale la necessità... more La nascita della lista del Patrimonio Mondiale dell’UNESCO ha posto da molti anni all’attenzione generale la necessità di preservare i valori “universali” rappresentati dal patrimonio culturale ed ambientale di ciascuna nazione. Una delle tematiche su cui il dibattito si è incentrato è la necessità di concreti strumenti, anche di natura manageriale, in grado di supportare, monitorare e dimostrare l’effettivo perseguimento delle politiche di gestione e valorizzazione dei siti UNESCO: fra questi, un ruolo di assoluto di rilievo sembra destinato ad assumere il piano di gestione.
Sulla base di queste assunzioni, è stata realizzata, con il supporto di un finanziamento del CNR, nell’ambito di un progetto più ampio rientrante nell’iniziativa di “Promozione alla ricerca”, un’analisi dell’attuale stato dell’arte nazionale in materia di redazione ed applicazione dei piani di gestione e della presenza al loro interno di indicatori, o strumenti di altro tipo, di natura manageriale.
Ai fini della realizzazione della ricerca, è stato sottoposto un questionario a tutti i soggetti responsabili dei 43 siti UNESCO italiani. Seppure in presenza di un contesto molto variegato, ed in taluni casi di alcune difficoltà nell’individuazione dei referenti, la ricerca si è conclusa con la partecipazione di 40 siti UNESCO italiani, ovvero il 93% del campione, risultato da considerarsi senz’altro positivo. Il questionario è stato compilato mediante incontri in presenza o (in seconda istanza) telefonici: tramite questi contatti diretti, è stata possibile un’osservazione dei casi e delle situazioni concrete (in merito alle scelte ed alle modalità gestionali dei siti UNESCO osservati) che è andata al di là dei semplici profili informativi forniti dal questionario.

Development of the University Experience Survey: Report on findings from secondary sources of information

by Nigel Palmer

Palmer, N. (2011). Development of the University Experience Survey: Report on findings from secondary sources of information. In A. Radloff, H. Coates, R. James & K.-L. Krause (Eds.), Report on the Development of the University Experience Survey. Canberra, Australia: Department of Education, Employment and Workplace Relations. Available at http://www.deewr.gov.au/HigherEducation/Policy/Pages/UniversityExperienceSurvey.aspx

In 2010 the Australian Government commissioned the development of a survey focussing on the student experience with... more In 2010 the Australian Government commissioned the development of a survey focussing on the student experience with the broad aims of improving transparency, supporting Performance Funding, and stimulating continuous improvement. The survey complements other initiatives proposed as part of the Advancing Quality in Higher Education initiative, which include the Collegiate Learning Assessment, a composite Teaching Quality Indicator and working with Graduate Careers Australia (GCA) to review and improve the Australian Graduate Survey (AGS) (DEEWR, 2011a).

Surveys of the student experience play an important role for institutions in higher education quality assurance. In recent decades they have been used by governments to monitor and incentivise performance. They also offer important insights into the extent to which the university experience measures up with the expectations and needs of students themselves.
The purpose of this paper is to inform development of the Australian Government’s University Experience Survey (UES) through outlining challenges in defining the student experience, broader aims for which surveys of the student experience might be developed, and background on the characteristics and use of existing instruments. While no single instrument reflecting the student experience can serve every conceivable purpose, this paper takes stock of opportunities to build on the strengths of existing measures.

Translating trade and transport facilitation into strategic operations performance objectives

by Luciano Batista

Supply Chain Management: An International Journal, Emerald publications

Purpose – Trade and transport facilitation is a challenging area for international logistics and supply chains.... more
Purpose – Trade and transport facilitation is a challenging area for international logistics and supply chains. A major problem in the area is the lack of a specific framework to support measurement and analyses of performance aspects concerning border-crossing operations. The purpose of this study was to develop a framework for the area comprising strategic performance objectives of operations.

Design/methodology/approach – The framework derived from a theoretical and empirical basis. The empirical method involved a Delphi study with 11 experts with recognised knowledge in the area of international logistics and supply chain. The framework was validated through a substantive validity test conducted in a pilot study with 20 managers from organisations operating in a major international seaport overseas.

Findings – The study developed a framework structured by critical operations performance factors operationalised in terms of trade and transport facilitation aspects.

Research limitations/implications – The framework was pre-tested in a specific context in Brazil. Its construct validity and reliability require further testing and refinement.

Practical implications – The framework provides reference for the definition of priorities and targeted initiatives in specific areas of trade and transport operations at border-crossing levels. The initiatives can be aligned with relevant strategic performance objectives of operations in general.

Originality/value – The theoretical, empirical, and practical issues addressed in the research provide an insightful basis for future research and managerial initiatives. The framework defined in the study offers robust measures that allow academics and practitioners to understand and address critical aspects inherent in the operational dimension of trade and transport facilitation.

A Framework of Performance Measurement System for Manufacturing Company

by South East Asian Journal of Management (SEAM)

Author: Dermawan Wibisono

Institution: School of Business and Management, Bandung Institute of Technology; Jl. Ganesha 10 Bandung Indonesia, Phone. +62 22 253 1923, Fax. +62 22 250 4249, Email: dwibisono@sbm-itb.ac.id

Suggested Citation: Wibisono, D. (2011) A Framework of Performance Measurement System for Manufacturing Company. South East Asian Journal of Management, 5(2), 107-117, ISSN: 1978-1989.

Abstract:
In the current dynamic environment, measuring a company’s performance becomes exceedingly complex since... more Abstract:
In the current dynamic environment, measuring a company’s performance becomes exceedingly complex since Performance Measurements Systems (PMS) not only measure a company’s performance but also reflect their organizational culture and philosophy. Designing and implementing PMS is an integral part of management control systems. However, traditional PMS are criticized for being obsolete, irrelevant to managerial decision making, unrelated to strategic objectives and detrimental to organizational improvements. Given the shortcomings of traditional PMS, there is need for a new framework that can lead to the design of a PMS that balances short-term and long-term measures, internal and external measures, and financial and operational measures. This paper presents issues associated with the needs of a dynamic PMS, observe past research achievements in PMS and review past PMS frameworks that have been introduced. The paper then proposes an improved methodology for the design of a realistic PMS and its effective implementation in a manufacturing environment with case for Indonesia’s company.

Keywords: Performance measurement system, benchmarking, Indonesian manufacturing company

Performance analysis of a multi-plant specialty chemical manufacturing enterprise using an agent-based model

by Behzad Behdani

Performance Measurement Systems in Theatres: The Case of the Municipal Theatre of Ferrara

by Francesco Badia

Co-authored with Elena Borin, published in 'Quaderni del Dipartimento di Economia Istituzioni Territorio', n. 20, novembre 2011

In recent years, cultural organisations have introduced and tested new management tools to achieve their institutional... more In recent years, cultural organisations have introduced and tested new management tools to achieve their institutional goals of efficiency, effectiveness and social cohesion. This process has been widely linked to New Public Management for public sector cultural organisations, but the introduction of these tools has been an interesting process in private cultural organisations too.
This paper aims at considering more specifically one kind of management tools: performance measurement systems. Their goal is to give to the management a set of information of quantitative and qualitative nature that could guide the strategic choices in the long-term. With this work, we will consider the real possibilities of application of a good performance measurement system in cultural organisations, with a particular focus on theatres.
Our research starts with the analysis of the theoretical framework of performance measurement systems and theatres management. The theoretical approach is supported by the analysis of a case study, the Municipal Theatre of Ferrara (Italy). In this way, we will try to verify and discuss opportunities and critical points implied by the introduction of a performance measurement system in theatres.

Il piano di gestione come strumento di misurazione e valutazione delle performance per i siti Unesco. Analisi dello stato dell’arte nazionale e prospettive di sviluppo

by Francesco Badia

Co-authored with Enrica Gilil; published in "Azienda Pubblica", vol. 23, no. 3, luglio – settembre 2011, pp. 275-296

The management plan is a document requested since 2005 by UNESCO for the cultural and natural sites, inscribed on the... more The management plan is a document requested since 2005 by UNESCO for the cultural and natural sites, inscribed on the World Heritage List. This work aims at analysing its diffusion in Italy and evaluating the role of managerial tools inside it, from both theoreti-cal and empirical points of view. Therefore, on the one hand, we consider the main ref-erences in the international literature and the guidelines of the Italian Ministry of Cul-ture. On the other hand, we also describe our empirical analysis of the national situa-tion, applied to all the Italian World Heritage sites and directed to various research pro-files, particularly focusing on the presence of a performance measurement system in the management plans. We performed a survey that presented a return rate of 91% and highlighted that only the 45% of the Italian sites approved a complete version of the plan; also, the effective use of a performance measurement and evaluation system is very sporadic. Therefore, we deem as necessary to promote again the adoption of a management-aware outlook in the organisations, principally of the public sector, which are appointed to the management of cultural and natural world heritage.

Contents and Aims of Management Plans for World Heritage Sites: A Managerial Analysis with a Special Focus on the Italian Scenario

by Francesco Badia

Published in of "Journal of Cultural Management and Policy", vol. 1, n. 1, pp. 40-49, 2011

This paper aims to discuss the use of management tools for the UNESCO World Heritage sites. In particular, it focuses... more This paper aims to discuss the use of management tools for the UNESCO World Heritage sites. In particular, it focuses on the specific tool of the “management plan”. We have carried out a three dimension research project:
1) Analysis and development of a strong theoretical background, in order to consider the economic and managerial dimension of the management plans, even from the perspective of cultural tourism;
2) Deep study of Italian state of the art about use and application of management plans by the organizations managing World Heritage sites;
3) Comparison among some national and international case studies, in order to get empirical evidences which could be useful for theoretical considerations, regarding the general management system of the World Heritage sites.
These first phases of research highlight the necessity for further studies in the next years. Notwithstanding, we are able to evidence some elements that can lead the next steps of drafting and monitoring the management plans. The final goal of these processes should be the realization of effective management systems for cultural and natural heritage.
The most important points to be considered are:
- The awareness of the absence of a unique “model” for every kind of UNESCO site; as far as this aspect is concerned, the aim should be the study and application of general guidelines that could be applied to different situations;
- The necessity to realize a real sharing among all the stakeholders of the site with regard to vision, mission and strategies that should be implemented;
- the introduction of performance measurement systems, to get both support to the management and accountability to the community.

Managing portfolio managers: the impacts of market concentration, cross-sectional return dispersion and restrictions on short sales

by Heidi Raubenheimer

PhD dissertation - Graduated March 2012

Creazione del valore e misure di performance

by Francesco Badia

Co-authored with Antonio d'Atri, published in "Impresa", n. 3, marzo 2002, pp. 404-414

IMPLEMENTATION OF SEARS MODEL: A NEW TOOL FOR EVALUATING ACADEMIC LIBRARIES'PERFORMANCE

by Mehran Nejati

Pragmatism and Performance Measurement: An Exploration of Practices in Texas State Government

by Texas State PA Applied Research Projects

Wilson, Timothy L., "Pragmatism and Performance Measurement: An Exploration of Practices in Texas State Government" (2001). Applied Research Projects, Texas State University-San Marcos. Paper 71.
http://ecommons.txstate.edu/arp/71


THIS PAPER WON A NATIONAL AWARD FOR THE BEST PAPER BY A MASTERS STUDENT IN PUBLIC AFFAIRS AND ADMINISTRATION IN 2002 (Pi Alpha Alpha award National Association of Schools of Public Affairs and Administration)

The fabled politics-administration dichotomy has largely been discredited as a guiding force in the field of public... more The fabled politics-administration dichotomy has largely been discredited as a guiding force in the field of public administration. The dichotomy lives on in the minds of many because nothing has emerged to take its place. Recent scholarship, however, has advanced the notion that the philosophy of American pragmatism could become such a force; some public administration scholars point to a so-called “implied pragmatism” as evidence. Implied pragmatism is the presence of pragmatic principles within the practice of public administration, even if not acknowledged as such. The present research explores this phenomenon within the state of Texas performance measurement system. This study reports the results of a survey that was distributed to all Texas state agencies and a subsequent focus group. Scant evidence of pragmatic principles was found within the dynamics of performance measure development. However, considerable evidence of pragmatism was found regarding the use and usefulness of performance measurement data. It was also found that small state agencies showed less evidence of pragmatic principles than did larger agencies.

Accountable Government: Use of Performance Measurement in Texas Cities

by Texas State PA Applied Research Projects

Gilley, Larry D., "Accountable Government: Use of Performance Measurement in Texas Cities" (1996). Applied Research Projects, Texas State University-San Marcos. Paper 92.
http://ecommons.txstate.edu/arp/92

Performance Measurement: Challenges for Tomorrow

by Viktor Dörfler

Umit Bititci - Patrizia Garengo - Viktor Dörfler - Sai Nudurupati
International Journal of Management Reviews, ()
2011

This paper demonstrates that the context within which performance measurement is used is changing. The key questions... more This paper demonstrates that the context within which performance measurement is used is changing. The key questions posed are: Is performance measurement ready for the emerging context? What are the gaps in our knowledge? and Which lines of enquiry do we need to pursue? A literature synthesis conducted by a team of multidisciplinary researchers charts the evolution of the performance-measurement literature and identifies that the literature largely follows the emerging business and global trends. The ensuing discussion introduces the currently emerging and predicted future trends and explores how current knowledge on performance measurement may deal with the emerging context. This results in identification of specific challenges for performance measurement within a holistic systems-based framework. The principle limitation of the paper is that it covers a broad literature base without in-depth analysis of a particular aspect of performance measurement. However, this weakness is also the strength of the paper. What is perhaps most significant is that there is a need for rethinking how we research the field of performance measurement by taking a holistic systems-based approach, recognizing the integrated and concurrent nature of challenges that the practitioners, and consequently the field, face.

Déjà Vu All Over Again: Contemporary Vestiges of the Early 1900s’ Municipal "Budget Exhibit"

by Dan (Daniel) Williams

Williams, D., Lee, M. (2008). Déjà Vu All Over Again: Contemporary Vestiges of the Early 1900s’ Municipal "Budget Exhibit". American Review of Public Administration, 38(2), 203-224. arp.sagepub.com/cgi/content/abstract/38/2/203