Agile performance measurement system development: an answer to the need for adaptability?

Understanding the relationship between PMS and MIS in SMEs: An organizational life cycle perspective

Implementing a performance measurement system (PMS) for research and development (R&D) is fundamental for supporting decision making and motivating researchers and engineers; however, this is a very challenging task, because effort levels are not measurable and success highly uncertain. Even if the subject has largely been debated in academic and practitioners literature so far, an acknowledged managerial approach is not available yet. This paper investigates the implementation and use of a PMS in new product development (NPD) projects, which represents a relatively unexplored issue in the R&D performance measurement debate. In particular, studying the case of a military aircraft development project, it provides a reference framework that integrates the major literature contributions’ findings and suggests a practical approach for the design and implementation of an effective PMS for NPD.

The purpose of the research presented in this paper is to explore the impact of national culture on the design, implementation and use of performance measurement systems (PMS). Managing performance of organizations using management control system or performance management systems is essential for managers. As organizations are increasingly having to expand globally, they are forced to operate their original PMSs, but in different cultures. While, the impact of culture on PMS implementation have been revisited in the performance management literature from organizational perspectives, the impact of national culture on PMS was not clearly explored. Therefore the aim of the authors is to explore the impact of national culture on the lifecycle of PMS. Qualitative inductive research approach, and semi structured interviews of indigenous SMEs’ were employed, and the findings suggest that national culture impact PMSs life-cycle and propositions are provided explaining the expected behaviour of different national cultures.

Manuscript type: Research paper. Research aims: This study aims to investigate the Performance Mea- surement System implementation in Indonesian local governments and the phenomenon of institutional isomorphism. Design/ Methodology/ Approach: This paper employed a qualitative approach,  using  semi-structured  interviews  and  observations.  The samples comprise the heads of departments and individuals representing the agencies and institutions in the Yogyakarta Special Region. A deductive thematic method was utilised as the data analysis technique. Research findings: The study reveals that institutional isomorphism is still in existence. It plays a dominant role in the Performance Measurement System (PMS) implementation of Indonesian local governments at the coercive level. This situation leads to the underachievement of the successful PMS implementation. Theoretical contributions/ Originality: This paper fulfills an iden- tified need for studying how institutional isomorphism influences PMS implementation. This area of study is underresearched in the public sector of accounting, particularly in Indonesia.  Practitioner/ Policy implications: The results of this study show that there is a need for the government or authorities to focus more on understanding how institutional isomorphism at the coercive level may lead to poor PMS implementation. The authorities also need to improve the condition by emphasising on normative isomorphism which can address the problems caused by limited information system, budgetary, human resources and difficulties in determining performance measures. Research limitation: This study is limited to the Yogyakarta Special Region province thus findings cannot be generalised while the approach used is confined to the qualitative method only. This may also affect the outcome of the findings to some extent. Keywords: Local Government, Institutional Isomorphism, Perfor- mance Measurement System, Public Sector Accounting. JEL Classification: G11, G02, C91

Background: Rehabilitation hospitals, like other healthcare organizations, are under increasing pressure to apply management tools such as performance measurement systems (PMSs). PMS implementation represents a major challenge as it involves significant organizational change. This study explored how a PMS was used in a rehabilitation hospital and what were the factors explaining its use.Methods: A qualitative longitudinal study was conducted. Two data sources were used: interviews with hospital directors and organizational documents. Semi-structured interviews were conducted pre-implementation (n = 7) and 10 months post-implementation (n = 7) of the PMS. A total of 111 documents produced between 2011 and 2014 were reviewed. The Consolidated Framework for Implementation Research (CFIR) was used as a conceptual framework for data collection and analysis.Results: Decision makers used the PMS mostly for monitoring and accountability purposes and also for promoting their organization’s performance and enhancing the organization’s credibility. It was rarely used to trigger change management projects. Major barriers to PMS use were the lack of planning of the implementation process, available resources and the perceived quality of the developed PMS. Major facilitators for PMS implementation were related to continuous leadership engagement, specific PMS characteristics (perceived advantages, lack of complexity), quality of communications, and a perceived need for a PMS. Some key recommendations are proposed to decision makers that may enhance PMS use.Conclusions: PMS use is influenced by multiple factors, however the positive or negative influence of each factor is context dependent. Key recommendations are proposed to decision makers that may enhance PMS use.

PurposeThe purpose of this paper is to address the problem of designing a performance measurement system (PMS) for research and development (R&D) activities; in particular, it investigates if and how different objectives for the PMS use influence the design of its constitutive elements.Design/methodology/approachA literature review was first conducted, aimed at identifying the constitutive elements of a PMS for R&D and the major purposes for its use. Then, a multiple case study involving four Italian technology‐intensive firms was undertaken for investigating the relationship between PMS constitutive elements and measurement purposes.FindingsDifferent PMS objectives imply significantly different design choices for constitutive elements. Even when companies are very different in terms of size and sector of activity, similar objectives lead to very similar PMSs.Research limitations/implicationsThe research is qualitative. Further research should aim to increase the rationality and objectivity of the proposed relationships and explore the joint effects of the measurement objectives and other contextual factors on the measurement system design.Practical implicationsR&D managers who plan to design a PMS for their departments can follow the guidelines suggested in the paper to tune the basic features of the PMS to the real objectives they mean to pursue.Originality/valueIt is the first attempt, to the best knowledge of the authors, that explicitly and practically suggests how to tailor the design of each PMS's constitutive element according to the objectives that are pursued.

Although the importance of Performance Measurement Systems (PMS) is recognized by organizations in general, it is found that many of these systems are ineffective and end up being discredited. The research question inherent to this work is: how to develop a PMS capable of mitigating the main barriers to the effectiveness of this kind of system? Subsequently, the main objective of this paper is to present a new PMS, called PMS_UM, together with the respective implementation methodology, capable of reducing the impact of the most common barriers to effectiveness, something that the current PMS do not achieve. The research was conducted in the period 2021-2024, and, in terms of methodology, this paper relies on the designated Grounded Theory as it systematically brings together the knowledge needed to develop a robust and effective PMS model and implementation methodology from a set of four studies previously carried out and published by the authors. The methodology begins with identifying barriers to PMS effectiveness through scientific articles, interviews and questionnaires. It then focuses on recognizing existing PMS (and their characteristics) that can mitigate some of these barriers and developing solutions (and necessary PMS characteristics) for unaddressed barriers. All characteristics are classified into groups and their relationships are mapped to develop an effective PMS model. The process integrates theoretical research with practical organizational insights. The main results of this work are (i) the PMS_UM model, which encompasses the critical characteristics needed to be an effective PMS, along with (ii) the corresponding practical methodology for development, implementation and maintenance. Both the model and the methodology are evaluated based on their ability to mitigate or eliminate the most common barriers to PMS effectiveness, thus demonstrating the better performance of PMS_UM compared to existing PMS. As for practical implications, this work provides managers with the means to, step by step, obtain a robust and effective PMS that truly reflects the state of the company and is therefore an essential tool not only for day-today management but also to support any improvement intervention. The PMS_UM model and methodology have not yet been tested in real-world scenarios, which is, at the moment, the main limitation of this work.

PurposeThe purpose of this paper is to extend the understanding of how internal organisational processes change in response to external demands, by investigating the changes undertaken by two Polish business schools (b-schools) in anticipation of and in response to the demands of accreditation agencies (AAs) and other powerful stakeholders. Specifically, it examines the internal research-related performance measurement (PM) system and changes in the use of performance information (PI).Design/methodology/approachThe case study method is adopted, using data from publicly available documents and interviews with the faculty and management at the two schools. The data are interpreted and analysed using the neo-institutional theory.FindingsPowerful stakeholders are the primary reason for changes in PM systems and the manner in which PI is used. Specifically, AAs reflect an additional layer in the PM system, allowing for a downward cascading PI effect. This also leads to a wider use of PI across different organisational levels.Research limitations/implicationsThis study focusses on two case studies in a region still undergoing transition. Thus, this analysis could be reinforced through additional cases, different data collection methods and cross-country and between-country comparative analyses.Originality/valueThe changes in PM systems and particularly the use of PI are discussed in the context of Polish higher education (HE) and, more broadly, the entire Central and Eastern Europe (CEE) region. Moreover, the consideration of two b-school cases facilitates a comparative analysis of the differences in PM systems and the use of PI in the context of stakeholders’ PI needs.

Objective:Minimal knowledge exists on the factors that affect implementation ofperformance measurement systems, particularly in low- and middle-incomecountries (LMICs). To address this, we describe the implementation of aperformance measurement system for South Africa’s substance abusetreatment services known as the Service Quality Measures (SQM)initiative.Method:We conducted a mixed-methods evaluation of system implementation. We surveyed81 providers about the extent of system implementation within their agenciesand the factors that facilitated implementation. We conducted 26 in-depthinterviews of providers’ perceived barriers and facilitators toimplementation.Results:The overall penetration of this system was high. Almost all providers viewedthe system as feasible to implement, acceptable, appropriate for use intheir context, and useful for guiding service improvements. However, theextent of implementation varied significantly across sites(p < .05). Leadership support (p< .05) was associated with increased implementation in multivariableanalyses. Providers reflected that high rates of patient attrition,variability in willingness to implement the system, and limited capacity forinterpreting performance feedback affected the extent of systemimplementation.Conclusions:It is feasible to implement a performance measurement system in LMICs if thesystem is acceptable, appropriate, and useful to providers. To ensure theutility of this system for treatment service strengthening, systemimplementation must be optimized. Efforts to enhance target populationcoverage, strengthen leadership support for performance measurement, andbuild capacity for performance feedback utilization may enhance theimplementation of this performance measurement system.Objectifs :Peu de connaissance existe sur les facteurs influençantl’implantation d’un système de mesure du rendement,particulièrement dans les pays à revenu faible etintermédiaire (PRFI). Pour aborder cette question, nous décrivonsl’implantation d’un système de mesure du rendement desservices de traitement en toxicomanie d’Afrique du Sud, connu sous lenom du projet de Mesures de la qualité du service (MQS).Méthode :Nous avons mené une évaluation d’implantation dusystème à l’aide d’une méthode mixte. Nousavons interrogé 81 pourvoyeurs de services sur l’ampleur del’implantation du système dans leur agence et les facteurs quiont facilité l’implantation. Nous avons mené 26 entrevuesapprofondies sur les perceptions des pourvoyeurs concernant les obstacles etles facilitateurs de l’implantation.Résultats :L’appropriation générale de ce système étaitélevée. Presque tous les pourvoyeurs voyaient la faisabilitéd’implantation du système et le considéraient commeétant acceptable, approprié à leur contexte et utile pourguider l’amélioration des services. Cependant, l’ampleurde l’implantation variait de façon significative à traversles sites (p < ,05). Le soutien de la direction(p < ,05) était associé à uneimplantation plus importante dans les analyses multivariées. Lespourvoyeurs soulignaient qu’un taux élevéd’attrition des patients, une variabilité dans la volontéd’implanter le système ainsi qu’une capacitélimitée d’interpréter les rétroactions sur lerendement ont eu un impact sur l’ampleur de l’implantation dusystème.Conclusion :Il est faisable d’implanter un système de mesure du rendementdans les PRFI, si le système est acceptable, approprié et utilepour les pourvoyeurs de soins. Pour veiller à ce que ce systèmesoit utile pour l’amélioration des services de traitement,l’implantation du système doit être optimale. Des effortspour mieux couvrir la population cible, l’amélioration dusoutien de la direction à l’égard de la mesure du rendementet le développement de la capacité à interpréter lesrétroactions sur le rendement peuvent améliorerl’implantation de ce système de mesure du rendement.Objetivos:Existe un conocimiento mínimo sobre los factores que afectan laimplementación de los sistemas de medición del desempeño,particularmente en los países de ingresos bajos y medios (PIMB). Paraabordar esto, describimos la implementación de un sistema demedición del rendimiento para los servicios de tratamiento del abuso desustancias de Sudáfrica conocido como la iniciativa de Medidas deCalidad del Servicio (MCS).Método:Realizamos una evaluación de métodos mixtos de laimplementación del sistema. Encuestamos a 81 proveedores sobre elalcance de la implementación del sistema dentro de sus agencias y losfactores que facilitaron la implementación. Llevamos a cabo 26entrevistas en profundidad sobre las barreras percibidas por los proveedoresy los facilitadores para la implementación.Resultados:La penetración total de este sistema fue alta. Casi todos losproveedores vieron el sistema como factible de implementar, aceptable,apropiado para usar en su contexto y útil para guiar las mejoras delservicio. Sin embargo, el grado de implementación variósignificativamente entre los sitios (p <.05). El apoyo al liderazgo (p<.05) se asoció con una mayor implementación en análisismultivariables. Los proveedores reflejaron que las altas tasas de desgastedel paciente, la variabilidad en la disposición para implementar elsistema y la capacidad limitada para interpretar la retroalimentacióndel desempeño afectaron el alcance de la implementación delsistema.Conclusión:Es factible implementar sistemas de medición del rendimiento en PIBM siel sistema es aceptable, apropiado y útil a los proveedores. Paragarantizar la utilidad de este sistema para el fortalecimiento del serviciode tratamiento, se debe optimizar la implementación del sistema. Losesfuerzos para mejorar la cobertura de la población objetivo,fortalecer el apoyo del liderazgo para la medición de los resultados, yfomentar la capacidad de utilización de la información sobre elrendimiento pueden mejorar la aplicación de este sistema demedición del desempeño.

The Agile development methodology is soaring in popularity in the business world. Companies are turning to Agile to develop products quickly and to achieve digital transformation of their organization. Because of this push, companies need employees who understand Agile. Therefore, higher education is obligated to provide an understanding of Agile to students as they enter the workplace. Providing Agile experience to students who are new to programming is difficult because they are so worried about the coding aspects of the assignment, they cannot take time to think about the methodology they are using. The coding crowds out the time needed to get an understanding of how Agile actually works. One remedy for this is to use a low or no-code development platform. With this type of platform students spend less time learning to create apps, freeing them to experience the rituals and roles of Agile. This study examines using the Agile methodology along with the Microsoft Power Apps platform to provide an Agile experience to students. Two course sections were surveyed to learn if students perceived that they acquired a better understanding of Agile and to learn their perceptions of a no-code platform experience. The students completed surveys to ascertain their comfort with the Agile methodology and whether the no-code environment increased their comfort level. The results showed students perceived the no-code platform increased their comfort with using the Agile methodology. The implication is that no-code platforms can be used broadly to help students to gain experience with Agile.

PurposeThe purpose of this paper is to investigate how different actors influenced the implementation of an environmental management system (EMS) and a performance measurement system (PMS) in a case company when the systems are eventually integrated. Another purpose is to illustrate how the frameworks of Gibson and Earley and Lovaglia et al. can be utilized to investigate the implementation of different management systems in practice.Design/methodology/approachThis paper is an interpretative case study, which utilizes qualitative methods such as semi‐structured interviews and internal documents.FindingsThe results indicate the importance of maintaining a separation between the power and status of an actor in EMS and PMS implementation processes, and the ways in which the power and status of actors in the EMS and PMS implementation differed. The status and role of an actor can change although the power may be static during the implementation of different management systems. Therefore, the paper confirms the classification of Lovaglia et al. and proposes that their classification should be added to the framework of Gibson and Earley.Originality/valueEarlier accounting studies using the institutional theory framework of Burns and Scapens did not specifically investigate the role of actors, or their power and status in implementing two different management systems. The collective action frameworks of Gibson and Earley and Lovaglia et al. have not been practically utilized before in EMS and PMS studies. Furthermore, EMS and PMS integration studies have usually been normative without empirical case data.

Conditions for reporting performance measurement

This study broadly considers the relationship between performance measurement systems (PMS) and environmental strategy. In particular, it examines developments in the carbon reduction strategy and PMS subsequent to the case organisation's enrolment into CEMARS - an external carbon reporting scheme. Using data collected via interviews, public seminars and document analysis, this study shows that developments in carbon reduction strategy and the carbon related performance measures are mutually constitutive and impact one another. The case findings show how increasing sophistication of the PMS facilitated refinements to carbon reduction strategy, which necessitated further changes in the PMS. Additionally, the CEMARS measures were integrated into decision making processes alongside existing PMS measures, thus enhancing the sophistication of the PMS and revealing integration as an additional factor impacting PMS use. The research contributes to the strategy-PMS literature by elaborating on the dynamic nature of this relationship over time. Moreover, the findings suggest practitioners seeking to develop and implement carbon reduction strategies will need to supplement the systems for external emissions reporting with systems for carbon emissions management.

Companies recognize the central role performance measurement plays in their success and are therefore becoming increasingly enthusiastic about their performance measurement efforts. Performance measurement indicators not only support the daily operation of the organization, but they are valuable in formulating any emerging problems as well. Logistics encompasses a complex set of activities that require an equally complex collection of metrics to adequately measure performance. However, many performance measurement systems have neither kept up with the changing role and scope of logistics nor have they been systematically examined or evaluated. Performance measurement systems should be evaluated at both the individual metric and system-wide levels in order to maintain relevance and effectiveness. This study aims to present the empirical findings and lessons learned from a field research on the development of the performance measurement system (PMS) for the logistics department of an Oil & Gas company. The implementation focuses on the procedure rather than on the structure of PMS offering a conceptual procedural framework with information and insights on how to design, implement, use, and assess a PMS, addressing an important gap identified in the literature. This research focuses on the evaluation of staff of the supply chain. Specifically, we propose a set of recommended criteria that can be applied to evaluate staff of the relevant department and demonstrate the use of these criteria through the evaluation of drivers’ performance. The primary motivation for evaluating performance at that level is that measurement systems guide management decisions. A well-crafted system of metrics will lead toward better decision-making by managers. The entire research effort lasted almost 6 months, involving multiple interactions between a researcher from academia and a practitioner from the company. Ultimately, the main findings are as follows: (1) how we can evaluate a drive; (2) the indicators and their parameters that contribute in revealing our assumptions about “good” and “bad” driver; (3) developing a prototype PMS; and (4) the use and review of the new PMS has led to improvements in people’s behavior, development of organizational capabilities, and improved performance results.

Purpose The widespread adoption of the Balanced Scorecard has led to a need to understand how performance measures affect employees’ attitudes and behaviors. Despite the growing trend in the implementation of the Balanced Scorecard, there is little research evidence available on the behavioral outcomes resulting from the use of nonfinancial performance measures. This study seeks to address this gap by examining several behavioral outcomes, including job satisfaction, organizational commitment and managerial performance, resulting from the use of financial and nonfinancial performance measures. Methodology Data were collected using a mailed questionnaire survey to manufacturing organizations in Singapore. Path analysis technique was employed in this study to investigate the relationships. Findings The results of the study show that behavioral outcomes are indifferent regardless of the nature and type of performance measures used. However, the relationships between performance measures and behavioral outcomes are indirect through procedural fairness and trust in supervisor. Research limitations Survey questionnaire method was used in this study and there are limitations associated with survey questionnaire method. As our sample was selected from large organizations, it is unclear if our results are generalizable to small organizations. Also, as our sample was selected from the manufacturing sector, generalizing our results to the nonmanufacturing sectors should be made with caution. Practical implications This study highlights the need for organizations to pay attention to issues pertaining to procedural fairness and interpersonal trust in the design and implementation of performance measurement systems.