Suchergebnisse

PurposeThe purpose of this paper is to investigate the mediating role of comprehensive performance measurement systems (PMS) – i.e. measurement systems that comprise financial and non-financial indicators, and which also consist of indicators related to different aspects of an organisation's operations – in the relationship between strategy and company performance.Design/methodology/approachSurvey data of top managers of large European companies were collected and analysed by means of exploratory factor analyses and hierarchical regressions in order to validate the proposed hypotheses.FindingsThis research shows that different strategies lead to the use of different types of performance indicators. Also, it finds that the utilisation of a comprehensive PMS enables the implementation of both differentiation and cost-leadership strategies. Specifically, a comprehensive PMS positively mediates the effect of differentiation strategy on organisational and innovative performance, and of cost-leadership strategy on organisational performance.Research limitations/implicationsFurther research could be undertaken in other contexts and consider additional factors, such as the structure, maturity and different uses of PMS, and the cost of measuring performance. Qualitative studies could examine the role of PMS in dynamic environments, as well as the evolution of PMS during strategic transitions.Practical implicationsGreater consideration should be given to the utilisation of different types of performance indicators when implementing and re-formulating strategy.Originality/valueThis study clarifies the links between strategy and performance measurement, and it is the first to identify the mediating effect of comprehensive PMS between strategy and company performance.

PurposeThe premise on which the stakeholder approach toward employees is based is that stakeholder management actions bring a strengthening of internal legitimacy and therefore the possibility of creating better working conditions that will lead to improved company competitiveness in terms of intangible resources developed by company employees. The aims of the paper are: to determine and to measure the system of resources of value developed by employees of a company that has developed a stakeholder management policy; to create a model that permits the company to evaluate the factors which have a major effect on the development of such a system; and to define the applications of the tool as a company's performance measurement and control system.Design/methodology/approachIn order to pursue these aims two surveys were conducted in 2005 and 2006 on the employees of a leading Italian company in the agricultural food sector. Structural equation model methodology and multivariate analysis were used to define the quantitative measures of the system of resources and to determine the role played by stakeholder management policies in the development of the intangible resources.FindingsThe authors found that the company's social policies have a significant influence, even though its intensity varies, on most of the resources analyzed, and in particular on trust, job satisfaction, networking and communication, ability to work in a group and low turnover propensity. These results confirm the strong link between the resources of value developed by employees and the social strategy of the company.Originality/valueThe measurement system developed in this research can be used in any firm that wants to measure the intangible resources related to employees and represents a control tool that may support managers in planning and control the social investments of the firm.

PurposeThis study aims to investigate how dynamic tensions between performance measurement system (PMS) uses enable organizations to achieve both exploitation and exploration and enhance firm performance.Design/methodology/approachThe authors collected survey data on 153 Italian companies. Scales for each construct were validated through an exploratory factor analysis. Data on firm performance were cross-validated by using lagged accounting data. The authors tested our hypotheses using hierarchical ordinary least squares regressions, together with bootstrapping procedures for the test on mediation.FindingsA diagnostic use of PMS has a positive association with both exploitation – e.g. reductions in total costs and lead times – and exploration, e.g. introduction of new products and extension of product ranges. The dynamic tension created by a joint diagnostic and interactive use has the strongest association with organizational ambidexterity, measured as the multiplicative interaction between exploration and exploitation.Practical implicationsIf an organization or business unit is mainly pursuing exploitative goals, a mainly diagnostic use of PMS would be most suitable. If goals are both exploitative and explorative, a mix of diagnostic and interactive uses would be most effective.Originality/valueThis research helps reconcile conflicting views in the literature. The diagnostic use of PMS, far from acting as a "negative force," appears to be necessary to guide opportunity search and to establish an appropriate scope for exploration-related activities. The authors' focus on the uses of PMSs shows that ambidexterity is achieved through managerial capability, rather than just through the introduction of systems and structures.

PurposeThe purpose of this paper is to explore the links between strategy implementation, performance measurement and strategic alignment within a highly diversified group of firms.Design/methodology/approachA mix of qualitative and quantitative approaches was used, and data were gathered in two different periods. In the first phase, preliminary interviews were followed by a survey across all the firms of the group and by semi‐structured interviews in four companies. Semi‐structured interviews were conducted four years later to explore changes in both strategy and performance measurement systems (PMSs).FindingsThis research contributes to the debate on the appropriateness of introducing PMSs as formal management control mechanisms. The analysis of data led to three main findings. First, the introduction of IT systems and specific governance mechanisms alone enabled the implementation of strategy across the group only to a limited extent. Second, the lack of a comprehensive PMS appeared to have negative effects on both the formulation and implementation of strategy. Third, following a phase of substantial expansion, both strategy and measurement systems had to be changed to provide a greater sense of direction and to gather data on non‐financial aspects of the business.Originality/valueThis research considers the case of a group of firms, which aimed to achieve strategy implementation and alignment without introducing a comprehensive PMS. This paper provides empirical evidence of the potential limitations of such an approach, and illustrates the changes to strategy and performance measurement made by the company considered.

PurposeThe research has the following objectives: to contribute to a clear understanding of the present social commitment of small and medium‐sized enterprises (SMEs), analyzing the characteristics of CSR in them; making it easier to identify, develop and spread the instruments suitable to the SME specific demands in the creation of social value.Design/methodology/approachSurveys a set of SMEs, belonging to different industrial fields and operating on the Italian territory in the region Emilia Romagna.FindingsOn the basis of the analysis carried out in the paper, it has been possible to identify the principal managerial instruments used by the companies for the creation of social value and to identify those companies (approximately 63 percent of the reference sample) that adopt an integrated social responsibility approach. The majority of SMEs analysed have therefore perceived the social responsibility concept and welcome it, not only because they have moral or ethical reasons for doing so, but also because they maintain that this contributes to the growth of the company's own value.Practical implicationsAs there is no integrated approach, there exists no model in the literature that summarises the expectations of the stakeholders and the associated categories of value for these expectations. The "grid of values" developed in the present study constitutes a first level of such a model and a useful reference for the development of future research.Originality/valueIn the opinion of the authors, two aspects characterize the contribution of the present research methodology: the integrated approach towards all the interlocutors; and the analysis and development of "value classes" to measure the creation of social value.

PurposeThe purpose of this paper is to provide arguments and empirical evidence that different knowledge sharing behaviours – i.e. sharing best practices, sharing mistakes, seeking feedbacks – are promoted and enabled by different types of knowledge assets, and differently affect employees' innovative work behaviours.Design/methodology/approachThe research framework includes four sets of constructs: employees' innovative work behaviour, knowledge sharing, knowledge assets, psychological safety. The literature-grounded hypotheses were tested collecting data from healthcare professionals from three hospice and palliative care organisations in Italy. In all, 195 questionnaires were analysed using structural equations modelling technique.FindingsFirst, findings show that the linkage between knowledge assets and knowledge sharing is both direct and indirect with psychological safety as relevant mediating construct. The linkage between relational and structural social capital and seeking feedbacks and sharing mistakes is fully mediated by psychological safety. Second, findings show that each dimension of knowledge sharing affects the different dimensions of employees' innovative work behaviour – i.e. idea generation, idea promotion, idea implementation – in a distinct manner. While sharing of best practices influences all of them, seeking feedbacks affects idea promotion and sharing mistakes influences idea implementation.Practical implicationsThe results provide operations managers with a clearer picture of how to pursue improvements of current operations by leveraging on knowledge sharing among employees through the creation of numerous, high-quality interpersonal relationships among employees, based on rich and cohesive network ties.Originality/valueThis study, by adopting a micro-level perspective, offers an original perspective on how knowledge assets and knowledge sharing initiatives may contribute to the engagement of innovative work behaviour by employees.

Authors would like to acknowledge the support of the research grant SPS Flagship ReIndustrialise Project, financed by EIT Climate KIC supported by EIT, a body of the European Union. ; Organisations have been disclosing environmental and social information through different tools, including their websites. However, the type of environmental and social information that organisations disclose online, and what are the characteristics of those organisations is still not fully understood. This research aims to (a) identify which environmental and social information organisations disclose online; and (ii) explore drivers of the specific information disclosed. We collected data on sustainability disclosures from 2008 Italian organisations. Results show that overall the amount of environmental and social information disclosed online is low. However, organisational characteristics explain different contents of disclosure. Bigger organisations (in terms of revenues and number of employees), and with environmental and social certifications in place tend to disclose more environmental and social information. Also, consumer goods' organisations disclose mostly information related to the supply chain; whilst resource-intensive industries disclosemostly information on corporate social responsibility. This research shows that overall there is still a reserved attitude towards disclosing environmental and social information in Italian organisations, providing little information to stakeholders about environmental and social policies, strategies and practices. This study provides researchers and practitioners information on the content of sustainability information disclosed and possible drivers for their disclosure; this supports their understanding of the conditions where voluntary sustainability disclosure is more expected. ; publishersversion ; published

Sustainability Transitions (ST) is a complex phenomenon, encompassing environmental, societal and economic aspects. Its study requires a proper investigation, with the identification of a robust indicator and the definition of a suitable method of analysis. To identify the most informative geographical boundaries for analysing ST pathways, we consider the Carbon Emission Intensity (CEI) and estimate a four-level growth model to study its pattern over time for all the EU regions. We apply this model to a novel longitudinal dataset that covers CEI data of European regions at four different geographical scales (state, areas, regions, and provinces) over a nine-year timespan. This approach aims at supporting the decision-makers in developing more effective sustainability transitions policies across Europe, especially focusing on regions and overcoming the well-known "one-size fits all" approach. • The unconditional growth model has been applied to a multi-level structure considering four levels, defined by three geographical scales and time. • The ideal structure of the model would have required five levels, but the sample size of the dataset made the application computationally unfeasible; • The application of the model allowed to identify patterns of stability and change over time of the variable amongst different geographical units.

Purpose
– This paper aims to advance the current debates on the effect of performance measurement (PM) in the operations management domain. In order to accomplish that, it investigates the contribution of business PM and human resource management (HRM) practices to business performance.


Design/methodology/approach
– The paper is based on ten case studies conducted across both manufacturing and service organisations capturing evidence from both the human resource function and line management.


Findings
– In the PM and HRM literatures, there is a debate about the contribution these practices make to the overall performance of the organisation. In particular, the results from the PM literature are inconclusive. This paper argues that performance is a result of employee engagement and that the PM system is a communication and guiding mechanism, which if implemented well and used appropriately, can channel the efforts of employees striving to perform.


Originality/value
– This paper contradicts the performance drivers approach to PM by providing new insights into the roles PM and HRM practices play in delivering business performance. Additionally, the paper develops a set of propositions as a means of clearly stating the findings and for encouraging future research in this area.