Evolutionary paths of performance measurement and management system: the longitudinal case study of a leading SME

Sardi, Alberto; Sorano, Enrico; Ferraris, Alberto; Garengo, Patrizia

doi:10.1108/mbe-01-2020-0016

Cited by 32 publications

(59 citation statements)

References 51 publications

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“…The finding of the fourth hypothesis is in agreement with the premise of the "fit-as-mediation" which states that knowledge-related factors could determine the usage and design of specific organizational systems such as management accounting and control systems in general and PMS in particular . This is also in harmony with Sardi et al (2020aSardi et al ( , 2020b, who observed that HRM is a contributing factor in supporting the enhancement of the maturity of performance measurement and the improvement of performance management. In summary, this result suggests that knowledge-intensive companies that possess more knowledge assets place emphasis on more comprehensive PMS to capture the real contribution of their strategic knowledge resources.…”

Section: Discussionsupporting

confidence: 71%

“…The effective implementation of performance measurement and management systems is of critical importance to the company's success (Sardi et al, 2020a;Siti-Nabiha and Jurnali, 2020;Melnyk et al, 2014). Such systems represent a holistic, balanced and dynamic mechanism whereby the decision-making process is facilitated through a range of performance measurement practices, including collecting, elaborating and analyzing performance (Sardi et al, 2020b;Neely et al, 2001), along with performance management practices, consisting of communicating, learning and enhancing performance (Sardi et al, 2018).…”

Section: Performance Measurement Systems and Corporate Performancementioning

confidence: 99%

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Knowledge assets, capabilities and performance measurement systems: a resource orchestration theory approach

Asiaei

Rezaee

Bontis

et al. 2021

JKM

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Purpose The pivotal role of knowledge management (KM) and its extensive implications have been debated in the academic literature with insufficient focus on its link to particular organizational control mechanisms such as performance measurement systems (PMS). To bridge this gap and building on resource orchestration theory, this paper aims to investigate the relationships between KM factors, PMS and corporate performance. Design/methodology/approach Based on a survey data set of 92 listed companies in Iran, the framework and hypotheses were tested using structural equation modeling (SEM) based on partial least squares (PLS). Findings The SEM-PLS results indicate that knowledge assets are significantly associated with both PMS and corporate performance while knowledge process capabilities (KPC) are not significantly associated with PMS and corporate performance. This study also shows that PMS mediates the relationship between knowledge assets and corporate performance. Practical implications The results suggest that the use of appropriate management control systems plays an effective role in synchronizing, aligning and orchestrating a company’s various knowledge resources, which, in turn, can lead to superior overall performance. Originality/value Building on a unique synthesis of resource orchestration theory and the knowledge-based view of the firm, the results of this study provide the first empirical evidence on how PMS intervenes in the relationship between knowledge resources (knowledge assets and KPC) and corporate performance.

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Section: Discussionsupporting

confidence: 71%

Section: Performance Measurement Systems and Corporate Performancementioning

confidence: 99%

Knowledge assets, capabilities and performance measurement systems: a resource orchestration theory approach

Asiaei

Rezaee

Bontis

et al. 2021

JKM

View full text Add to dashboard Cite

show abstract

“…Data triangulation was achieved by using multiple sources of information [ 31 , 36 , 37 ]. Multiple resources supported the researchers to crosscheck data and verify the validity of the data obtained.…”

Section: Methodsmentioning

confidence: 99%

Civil Liability of Regional Health Services: The Case of the Piedmont Region

Rizzi

Sorano

Cerrato

et al. 2021

IJERPH

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Civil liability represents one of the main responsibilities for healthcare facilities; it is the legal responsibility of paying money for damage to a person’s health. Even though this responsibility plays a key role in the economic sustainability of healthcare facilities, the literature does not enough investigate this responsibility in regional health services. The paper aims to define the evolution of compensation models for health civil liability adopted by regional health services. Through a longitudinal case study, the paper investigates the compensation model by a leading regional health service. The finding highlights the evolution of the compensation model for health civil liability adopted by a leading Regional Health Service from 1990 to 2021. It describes a transition from an insurance model to a mixed model based on self-coverage up to a set economic level, an insurance policy with self-insurance retention and deductible for all claims. The research contributes to the literature and practice throughout the definition of a compensation model for damages based on self-insurance of regional health service and insurance policies. The research promotes a compensation model used by a leading regional health service.

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“…The research used a qualitative case study methodology which favors detailed research of a specific subject [38,39]. This methodology is commonly adopted in business, social, and educational research [40]. It involves qualitative methods for describing, comparing, and evaluating different aspects of a research problem [41].…”

Section: Methodsmentioning

confidence: 99%

“…(c) Data analysis. As already used by other empirical researches [18,40], data were analyzed through:…”

mentioning

confidence: 99%

Impact Assessment in Not-for-Profit Organizations: The Case of a Foundation for the Development of the Territory

et al. 2021

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The paper describes the impact assessment method of new projects and investments in a foundation for the development of the territory based on a venture philanthropy approach. It compares the method identified with the main procedures included in the scientific literature. The paper highlights a qualitative case study carried out through three steps: (a) case study selection, (b) data collection, and (c) data analysis. Data were analyzed by three techniques: understanding the context, within-case study, and cross-case study. The result identifies an impact assessment method of new projects and investments used by a foundation for the development of the territory. It highlights a qualitative impact assessment method used for internal reporting purposes. This method is based on an ex-post evaluation with high feasibility, which allows for significant time saving. However, it does not allow for an in-depth cost analysis and presents low credibility. This assessment method can be used to justify contributions to projects and investments.

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Evolutionary paths of performance measurement and management system: the longitudinal case study of a leading SME

Cited by 32 publications

References 51 publications

Knowledge assets, capabilities and performance measurement systems: a resource orchestration theory approach

Knowledge assets, capabilities and performance measurement systems: a resource orchestration theory approach

Civil Liability of Regional Health Services: The Case of the Piedmont Region

Impact Assessment in Not-for-Profit Organizations: The Case of a Foundation for the Development of the Territory

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