The contingent design of performance measures

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1 University Press Scholarship Online You are looking at 1-10 of 11 items for: keywords : performance measurement The contingent design of performance measures Robert H. Chenhall in Contemporary Issues in Management Accounting Published in print: 2006 Published Online: May 2007 ISBN: eisbn: acprof:oso/ This chapter examines recent innovations in performance measurement systems and identifies evidence about their effectiveness in assisting managers improve performance. The innovations studied were: economic value measures, non-financial measures, and integrated performance measures. Drawing on contingency thinking, the proposition is that it is unlikely that these innovations will be appropriate for all organizations. It was concluded that positive benefits are not universalistic. Different innovative performance measures may best suit particular contexts. While existing research into the effects of contingencies on performance measure is limited, there are sufficient clues to suggest that the external environment and strategy, technology, structure, and size are likely to be important when considering the suitability of different performance measures. Modernizing government: the calculating self, hybridization, and performance measurement 1 Liisa Kurunmäki and Peter Miller in Contemporary Issues in Management Accounting Published in print: 2006 Published Online: May 2007 ISBN: eisbn: acprof:oso/ This chapter begins by describing the modernizing government agenda and flexibilities of the Health Act It analyzes the aspirations of the reformers, and how they sought to link service delivery with broader political objectives. Based on fieldwork conducted in five sites, it explores how the modernizing government agenda and the injunctions Page 1 of 6

2 to cooperate have been articulated and made operable in a range of locales. These issues are addressed under three sections. Section starts from the premise that what is counted usually counts, and that performance measurement systems impact on the capacities and characteristics of the calculating self. Section considers the multiple and overlapping performance measures that currently exist, and the ways in which they tend to respect organizational boundaries and limit the possibilities for hybridization. Section considers the ways in which professional boundaries and self-identities impact on the modernizing government agenda. The chapter concludes by discussing the broader implications of these issues for management accounting research. Measuring and evaluating performance Ellen Nolte and Martin McKee in Health Systems in Low- and Middle-Income Countries: An economic and policy perspective Published in print: 2011 Published Online: January 2012 ISBN: eisbn: acprof:oso/ This chapter examines some of the main conceptual issues and methodological challenges that underlie our understanding of, and approaches to, a measurement of the performance of health sectors. It discusses the reasons behind performance measurement and its objectives, reviews selected conceptual frameworks that have been proposed to evaluate health sector performance, and examines some of the key challenges related to performance assessment in the context of existing frameworks. It then briefly explores a complementary approach to performance assessment that, drawing on the tracer approach, makes it possible to identify weaknesses in elements of the health sector and so obtain more direct insight into its performance. It concludes with a brief overview of whether and how performance measurement actually makes a difference. Performance Management David Marsden in A Theory of Employment Systems: Micro-Foundations of Societal Diversity Published in print: 1999 Published Online: November 2003 ISBN: eisbn: Page 2 of 6

3 Performance management is central to business success, but it is subject to the same types of opportunism as task assignment, and both parties need protection against these if the employment relationship is to appeal. The difficulty to achieve agreed standards for performance measurement leads to the widespread use of simple, robust, and conventional criteria. These are shown to reflect closely the type of work rule operating within the employment system. Contemporary Issues in Management Accounting Alnoor Bhimani (ed.) Published in print: 2006 Published Online: May 2007 ISBN: eisbn: Item type: book acprof:oso/ Over the past decade, management accounting has seen changes not just within existing domains of the field but has also witnessed extensions outside its established realms of activity. Wider systemic transformations including changes in political regimes, novel conceptions of management controls, the impact of globalizing forces on commercial affairs, shifts in notions of effective knowledge management, governance and ethics, and technological advances, including the rise of broadband, have all impacted management accounting endeavours. The field is as fast changing as it has ever been. This book captures key facets of current thoughts, concerns, and issues in management accounting. The book consists of eighteen chapters. The topic areas covered in some chapters reflect established management accounting topics such as budgeting and responsibility accounting, contract theory analysis, contingency frameworks, performance measurement systems and strategic cost management which are considered within the perspective of changing concerns facing modern organizations and present day management thought. Other chapters deal with newly emerging concerns in management accounting, including network relations, integrated cost management systems, knowledge management pursuits, environmental management accounting and accounting and digitization. Each chapter encompasses discussions of basic premises complemented by insights from modern day practice, research, and thought. How is Performance Defined, Measured, and Rewarded? Paul Edwards and Judy Wajcman in The Politics of Working Life Published in print: 2005 Published Online: October 2011 Page 3 of 6

4 ISBN: eisbn: acprof:oso/ The spread of performance management has plainly had effects on how organizations work. Measurement is more common, and it has defined standards of performance in new ways. Yet the standards also have elements of ritual, in that meeting a set target becomes important even though other things may be neglected. Meeting the target may entail producing appropriate data rather than any substantive performance. How far performance measurement is imposed on people depends on a wide range of contingencies. This chapter suggests that a performance management system (PMS) is a way of managing the inherent ambiguities of the effort bargain. After discussing the growth and operation of PMS, it addresses the themes of appraisal as discipline and as ritual. The meaning of rules in organizations and the negotiation of budgets are also discussed. Weighted Prediction Divergence for Metareasoning Brett J. Borghetti and Maria Gini in Metareasoning: Thinking about Thinking Published in print: 2011 Published Online: August 2013 ISBN: eisbn: Publisher: The MIT Press DOI: / mitpress/ This chapter presents a metareasoning system that relies on a prediction performance measurement, and proposes a novel model performance measurement that fulfills this need: weighted prediction divergence. It begins by proposing a metareasoning system coupled with a robust measurement of model-prediction performance to yield a powerful new method of model selection for an agent. After reviewing some of the existing methods used for performance measurement, it presents a new method for characterizing model prediction performance. It then introduces one target domain for the empirical testing of this predictionperformance measurement. Next, it discusses empirical results using this method and concludes with a description of future work required to realize the overall metareasoning system. Device properties and characterization Jérôme Faist in Quantum Cascade Lasers Published in print: 2013 Published Online: May 2013 Page 4 of 6

5 ISBN: eisbn: acprof:oso/ The performance of quantum cascade lasers can be measured after a long sequence of steps, starting from the design, epitaxial growth, process, mounting, and finally measurement. Ideally, one should find ways to characterize each step separately to shorten the optimization cycle, but this proves difficult for quantum cascade lasers. The usual proxies optical inspection, X-ray, SIMS and TEM characterization of the epitaxial layers, and SEM characterization of the ridges for the process provide valuable information on these respective steps. However, it is difficult to provide more direct proxies for the performance of the epitaxial layers, similar to the broad area device fabrications performed for interband lasers. This lack of reliable proxies has raised the need for careful measurements of the various spectral and electrical characteristics of the final laser devices, which are reviewed in this chapter. It discusses basic electrical and optical characterization, electroluminescence and spectral measurements, far field measurements, active region temperature, and gain and loss measurements. Socially Responsible Mutual Funds Eddy Junarsin, Enrico Libert, and Frendy in Mutual Funds and Exchange-Traded Funds: Building Blocks to Wealth Published in print: 2015 Published Online: November 2015 ISBN: eisbn: acprof:oso/ This chapter provides a broad overview of the development and structure of socially responsible mutual funds (SRMFs) and socially responsible investing (SRI). The chapter provides general definitions of SRMFs and SRIs, explains the investment paradigm of SRMFs and how mutual funds use environmental, social, and governance (ESG) criteria to screen assets in their portfolios. It covers ESG frameworks integration and performance measurement of SRMFs, reviews the academic literatures on SRMFs performance and growth in North America, Europe, Australia, and Asia, and discusses future trends and development opportunities of SRMFs. The chapter also covers notable issues and challenges of SRMFs from the perspective of both investors and managers. It concludes with a discussion on the distinct challenges and future opportunities of researching and managing SRMFs in an increasingly socially conscious investing environment. Page 5 of 6

6 Personal Social Services Netten Ann in Social Policy Review 17 Published in print: 2005 Published Online: March 2012 ISBN: eisbn: Publisher: Policy Press DOI: / policypress/ This chapter studies social service reform, specifically on adult Personal Social Services. The author uses the social production of welfare approach as an analytical framework to identify whether recent policies are, or have the potential to be, effective. The chapter provides a description of the current trends in policy and practice, including the continued shift to maintain more individuals in their own homes and to increase their choice and independence through the promotion of policies. It also includes a critical assessment of the continued emphasis on performance measurement and targets in social care. Page 6 of 6