Analysis of the Relationships Between Sustainable Management Control and Performance Appraisal System

Bostan, Ionel; Bîrcă, Aliona; Tabara, Neculai; Jemna, Ligia Muntean

doi:10.18662/po/91

Cited by 4 publications

(9 citation statements)

References 22 publications

(29 reference statements)

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“…Cosma, Leopizzi, Pizzi, & Turco (2021) study reveals that improvements in stakeholder engagement before and after EU Directive introduction are associated to Board characteristics. Bostan et al (2019) verify that the sustainable nature of management control is a result provided by EU Directive and the (Accountant, 2016) provisions. In this topic, some authors use theoretical frameworks inspired by Institutional, Legitimacy, Stakeholders, Agency, and Resource-Based theories.…”

Section: Main Research Topicsmentioning

confidence: 73%

“…Other theories are used in studies analysed: Social Identity Theory (Krasodomska et al, 2020); Neo-Institutional Theory (Carungu et al, 2020); Agency Theory (Mio, Fasan, Marcon, & Panfilo, 2020); Resource-Based Theory (Bostan et al, 2019) and Dominant Fit/Misfit Theory (Aureli et al, 2019), however legitimacy, institutional and stakeholder theories are the most influential in NFR regulation topic. Since none of the paper employed the contingency theory, we suggest that this can be an opportunity to explore the potential of the theoretical approach to explain the contingent factor that influence the efficacy of NFR models.…”

Section: Main Theoretical Approachesmentioning

confidence: 99%

“…Thus, and in regulatory contexts such as the European Union (EU) Directive under study, this theory helps to understand the contexts of each country's legislation. Furthermore, the literature in this field of research refers to other theories, such as institutional theory, neo-institutional, resource-based, social identity, and stewardship theories (e.g., Guthrie, Manes-Rossi, & Orelli, 2017); Dumay, La Torre, & Farneti, 2018;Bostan, Bîrcă, Tabără, & MUNTEAN JEMNA, 2019;Carungu, Di Pietra, & Molinari, 2020;Krasodomska, Michalak, & Świetla, 2020;Tarquinio, Posadas, & Pedicone, 2020;Krasodomska, Simnett, & Street, 2021).…”

Section: Introductionmentioning

confidence: 99%

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EU Non-Financial Reporting Research

Monteiro

Cepêda²,

Silva³

2022

IJFAM

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Purpose: This paper presents a longitudinal evaluation of the research about Directive 2014/95/EU regarding Non-Financial Reporting (NFR), identifying the t theoretical approaches, methodological adopteds, and research topics. Research methodology: Data was collected from the Web of Science (WoS) database, between 2016 and 2021. The search criteria resulted in a total of 59 valid articles, after which we performed a quantitative bibliometric analysis using VOSviewer software. Results: Publications on this Directive 2014/95/EU has increased from 2015 to 2021. Findings show that most articles resorted to quantitative and qualitative methodologies, emphasizing content analysis, combined with other research methods. The frameworks based on stakeholders and institutional theories are very popular in the field. Research is focused on (1) Directive 2014/95/EU regulation, implementation, compliance, and investigation, (2) determinants and impacts of NFR, (3) NFR level/evolution and (4) reasons and skills for NFR. Papers published on EU non-financial information are very heterogeneous and lack consensus as to its impact on NFR. Limitations: This study only included the WoS database as a source of data collection, and it would be valuable in future studies to add other quality databases. Contribution: This research contributes to illuminating institutional pressures implication for NFR development. Therefore, this analysis is essential for institutions operating in accounting information standardization, as well as for information preparers given the necessity to acquire skills to ensure this new challenge related to the reporting of corporate social responsibility. Keywords: 1. Non-Financial Reporting 2. Directive 2014/95/EU 3. Institutional Pressures 4. Bibliometric literature review

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Section: Main Research Topicsmentioning

confidence: 73%

Section: Main Theoretical Approachesmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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EU Non-Financial Reporting Research

Monteiro

Cepêda²,

Silva³

2022

IJFAM

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“…Various businesses are using the BSC and its four perspectives to monitor their organizational performance (Kaplan, 2009;Kaplan & Norton, 1996a;López-Ospina et al, 2017;Bostan, Bîrcă, Tabără & Muntean Jemna, 2019). Its perspectives include the financial; customer; internal/process; and learning and growth.…”

Section: The Balanced Scorecardmentioning

confidence: 99%

Using the Balanced Scorecard for Strategic Communication and Performance Management

Oliveira¹,

Martins²,

Camilleri³

et al. 2021

Strategic Corporate Communication in the Digital Age

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“…The BSC, besides being considered as a performance measurement tool, is also recognised as a communication system capable of providing effective communication to the whole organisation [10,[12][13][14], and is therefore fundamental to the organization's management [15][16][17][18]. Its recognised added value lies, in particular, in the ability provided to managers to focus on the critical side of processes, through information [19], communication, commitment and responsibility to achieve not only short but also long term objectives [20]. Based on the monitoring of objectives, managers can know their positioning and redirect it if necessary [20][21][22], thus allowing it to be constantly adapted to the needs of the organization [23].…”

Section: Introductionmentioning

confidence: 99%

BSC’s Perspectives Ranking towards Organizational Performance: An Empirical Study Performed with Portuguese Exporters

et al. 2022

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Bearing the growing competition between organisations in mind, managers are focused on keeping on with the search for strategic alignment and performance monitoring. The literature has shed much light into the field of Management but a guide to monitor the defined strategy via Balanced Scorecard (BSC) is still lacking. Few studies have made their focus the question of which perspectives are the most relevant; it is therefore likely that there are different importance rankings between organisations with and without BSC. Highlighting the need to bring insight into this research field concerning the organizational performance measurement of the BSC, quantitative research was performed, to analyse the different rankings of the four perspectives, comparing organisations with and without BSC. The sample was composed of 107 out of the 250 major export organisations of Portugal. The outcomes confirm that the most relevant perspective is indeed the financial perspective, followed by the customer perspective, a finding unanimous in both types of organization (with and without BSC). For organizations without BSC, in third place stands the internal perspective, but, contrastingly, it comes after learning and growth perspective for organisations with BSC. The perspective of learning and growth differs in its rankings between organisations with and without BSC, as it shows up at third position for organizations with BSC, and at the fourth (last) position in organizations without BSC. This research has relevant outcomes for both managers and academia, as it is still a fertile ground, as it guides managers to identify the importance assigned by major exporters to different perspectives, in order to link its indicators. Despite having different levels of importance assigned to the third and fourth perspective, BSC is known and regarded as a meaningful management tool, even by managers who do not have BSC implemented. It conceivably still has growing possibilities in several activity areas.

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Analysis of the Relationships Between Sustainable Management Control and Performance Appraisal System

Cited by 4 publications

References 22 publications

EU Non-Financial Reporting Research

EU Non-Financial Reporting Research

Using the Balanced Scorecard for Strategic Communication and Performance Management

BSC’s Perspectives Ranking towards Organizational Performance: An Empirical Study Performed with Portuguese Exporters

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