Sistema de Avaliação de Desempenho: Evidenciação do Ciclo de Vida no contexto Público Portuário

The processes for appraising organizational performance have become more complex. However, studies have focused on specific stages in the development of Performance Appraisal Systems, disregarding their completeness. This research seeks to describe how the evolutionary stages of a Performance Appraisal System (PAS) develop in the Brazilian public port context. A one-year case study was carried out, during which time the System went through the stages of the Life Cycle proposed by Bourne et al. (2000). To develop the System, data was collected through semi-structured interviews with the decision-maker of a public port holding company, guided by the Constructivist Multi Criteria Decision Aid (MCDA-C) methodology. The results of this research show how a PAS is designed, implemented, used and updated, offering contributions to the field of research, which is criticized for the lack of evidence demonstrating the complete Life Cycle of PAS. The study also provides evidence on the construction of knowledge generated during the stages of the System Life Cycle. In this way, it was possible to contribute by providing the organization with a model capable of measuring and supporting management activities and decision-making. The combination of theoretical contributions with the knowledge derived from the illustrated empirical results corroborates the area of Performance Appraisal research on the validity of the PAS Life Cycle and contributes to leveraging the organization's performance.Os processos para avaliar o desempenho organizacional têm se tornado mais complexos. No entanto, os estudos têm se debruçado em estágios específicos do desenvolvimento dos Sistemas de Avaliação de Desempenho, desconsiderando sua integralidade. Assim, a pesquisa busca descrever como ocorre o desenvolvimento dos estágios evolutivos de um Sistema de Avaliação de Desempenho (SAD) no contexto portuário público brasileiro. Foi feito um estudo de caso, com acompanhamento de um ano, período no qual o Sistema percorreu os estágios do Ciclo de Vida, proposto por Bourne et al. (2000). Para o desenvolvimento do Sistema, os dados foram coletados por meio de entrevistas semiestruturadas com o decisor de uma holding portuária pública, norteado pela metodologia Multicritério de Apoio à Decisão-Construtivista (MCDA-C). Os resultados dessa pesquisa evidenciam como um SAD é projetado, implementado, usado e atualizado, oferecendo contribuições ao campo de pesquisa, o qual é criticado pela falta de evidência que demonstra o Ciclo de Vida completo de SADs. O estudo também traz evidências sobre a construção de conhecimento gerado durante os estágios do Ciclo de Vida do Sistema. Dessa forma, pôde-se contribuir para isso ao dispor à organização um modelo capaz de mensurar e subsidiar as atividades de gestão e a tomada de decisão. A combinação dos aportes teóricos ao conhecimento advindo dos resultados empíricos ilustrados corrobora a área de pesquisa de Avaliação de Desempenho sobre a validade do Ciclo de Vida do SAD e contribui para alavancar o desempenho da organização

A multi-criteria, composite index methodology to measure the suitability of target markets for the hotel industry

This article presents a multi-criteria methodology to identify target markets for the hotel industry, based on objective and quantitative criteria from official statistical sources, using five dimensions: volume, evolution, seasonality, length of stay and expenditure. The methodology allows tourism organisations to: i) identify market indicators that respond to their organisational goals; ii) build a composite indicator that reveals the suitability of these markets; and iii) evaluate market segments based on their attractiveness and their market share. We test and illustrate the methodology using pre- and post-pandemic data for international tourism demand to Spain, illustrating the value of different target markets both for the country's hotel industry and for individual hoteliers

Strategic Management Accounting and Performance Measurement Systems: A Loose Coupling?

This study aims to clarify the association between strategic management accounting (SMA) and performance measurement system (PMS) based on configurational and contingency theories assumptions. For that, data were collected from 98 higher-level accounting managers working in Saudi companies listed at the Saudi Exchange's Main Market at the end of 2022. The results show that there is a positive and significant correlation between SMA and PMS, and there is a statistically significant positive effect of the level of practicing SMA on PMS adopted by surveyed companies. This means that the company that is practicing SMA in higher level tends to adopt a non-traditional PMS. The results also show that there is a statistically significant difference between surveyed companies in the level of performance due to the linkage between their PMS and SMA practices. Appropriate linkage between SMA and PMS leads for better performance. However, the present study supports the idea that SMA can be a contextual factor affecting the type of PMS adopted by companies. Keywords:Strategic management accounting, performance measurement systems, contextual factor, Saudi Exchange's Main Market. DOI: 10.7176/RJFA/14-10-06 Publication date:May 31st 202

Driving sustainable and competitive transition in enterprise performance management and measurement: The changing role of women in the Japanese labour market

The objective of this paper is to examine the relationship between sustainable and competitive transition in enterprise performance management and measurement and the changing role of women in the Japanese labour market. The work correlates the proportion of female employees in leadership positions in relation to the sector type, firm age, profits and encouragement of women’s participation in the labour force over six significant periods. The study also examines correlations between the encouragement of women’s participation in the labour force and high productivity, improvement of work-life balance and higher integration of female staff in the workforce. A questionnaire survey was conducted in 152 Japanese companies as part of the research. Non-parametric tests and exploratory data analysis were used for evaluation. The linear-by-linear test was applied to ordinal categories to determine the trend between the proportion of female employees in leadership positions and the encouragement of women’s participation in the labour force. The results indicate that partial changes have occurred as far as women in the Japanese labour market are concerned and confirm that working women are faced with persistent obstacles in terms of higher integration of female staff in the workforce and improvement of work-life balance. A future research direction worth considering is a study focused on other countries in Asia, comparing the findings with this paper

Strategies to Implement Organizational Changes in Middle East and North Africa

Organizational change initiatives often fail in the implementation phase resulting in decreased productivity affecting the net profitability of the organization. Grounded in Kotter’s 8-step change model, the purpose of this qualitative multiple case study was to explore strategies used by business leaders to implement organizational change initiatives successfully. A purposeful sample of 10 business leaders from 2 organizations located in the region of the Middle East and North Africa participated in the study. Data were collected from semistructured interviews and secondary sources including strategic business plan presentations, change tracking tools, meeting minutes, financial statements, and archival records. Data were analyzed using thematic analysis with 6 themes emerging to include adopting formal and informal communication, ensuring employees’ engagement and commitment, choosing the right leadership style, applying a cohesive culture, developing the proper tools and training, and speeding the execution process. A key recommendation includes utilizing open communications that allow employee input. Implications for social change include the potential effect on surrounding communities. Successful organizational change initiatives implementation could lead to reduced employee job loss, more opportunities for increased employment, a potential increase of incomes, and local economic improvement

Towards a Common Vision for Innovation: Making Sense of Complexity in a Health Sciences Program

The growing use of digital educational technologies in higher education has seen considerable change resulting in significant institutional energies directed towards maintaining currency with today’s emerging trends. The move to digital transformation is an inevitable assumption and generally positively accepted by academia. Despite this, technology integration has emerged in an ad hoc and reactive fashion rather than purposeful and strategic. This Organizational Improvement Plan (OIP) addresses the need for a shared vision for technology adoption across a health sciences program in a mid-sized institution. Although faculty participate enthusiastically in developing curricular initiatives, their roles and engagement with technology visioning are often void of their collective voices. The theoretical concepts of sensemaking and learning culture offer insight into the complexity of connecting technology to learning pedagogy. Central to developing capacity requires facilitating meaningful connections between users about the technology and the implications to practice. This OIP builds upon the need for a collaborative lens that acknowledges cultural nuances and individual empowerment. Key in the success of leading the process will be the enactment of adaptive and transformational leadership, where the approach for change is modelled in a collaborative and supportive manner. The change implementation plan of the proposed change is fostered by the dual application of Cawsey et al.’s (2016) Change Model and Kotter’s eight-stage process (2012). Ultimately, this OIP will result in an integrated visionary approach to technology adoption across a health science program

In the eyes of the beholder: On innovation metrics : A study on innovation metrics in changing strategic contexts

Innovation measurement and metrics have fascinated scholars from several disciplines over the last decade. Allthese diverse contributions, however, have resulted in a current state of knowledge that is signified by largenumbers of articles without clear integration and synthesis. Therefore, this thesis aims to increase thetheoretical, empirical, and practical understanding of innovation measurement and metrics in changing strategiccontext and thereby augment the possibilities for improved practices and performance in organizations.The research consists of the findings of four studies presented in four appended papers. The first part of thisthesis presents the state-of-the-art in innovation measurement and metrics and provides an explorative overviewof the research field of innovation measurement and metrics. This state-of-the-art is then connected to howaction research has and can be used as an analytical, theoretical, and methodological tool in this field. Paperone provides an overview of the state of art in the field of innovation and measurement, it presents the window ofopportunity for action research as an analytical, theoretical, and methodological tool.The second part of this thesis consisting of two qualitative studies has a more explorative and explanatorycharacter. Based on a case study that focuses on understanding how innovation metrics are used in anorganization, two papers were developed. Paper two tries to provide a real-life case example of how innovationmetrics and measurement work in practice and raise understanding of how organizational members perceiveand use innovation metrics. The third paper focuses on understanding how room for organizational error occurswhen innovation metrics are used by organizational members in changing strategic context.In the last part, paper four provides an empirical example of how action research, specifically participatory actiondesign, can be used to develop innovation metrics in changing strategic contexts

Developing an understanding of the relationships between organisational learning and performance measurement systems: the case of Frankfurt airport.

The aim of this research was to develop a comprehensive perspective of both the breadth and depth of the relationships between organisational learning (OL) and performance measurement systems (PMS), theoretically and practically, within the context of Frankfurt airport. A case study approach was adopted and applied at Frankfurt airport, encompassing the hierarchical levels of the top-, senior- and line managers, and subject experts. Two different qualitative data collection methods (semi-structured interviews and semi-structured narrative interviews) were applied to achieve the research aim. Content analysis and the narrative schema of Labov and Waletzky (1967) were used to analyse the primary data. The findings show that, within the context of the case study organisation, PMS are initially used diagnostically and then continued to be used in this manner if the performance anomalies are statistical outliners. Diagnostic PMS usage is most common within the case company and is used for daily performance management. However, in cases where the loss in performance is systematic, the PMS continued to be used interactively. The interactive usage is found to be initiated by the organisational management, and used for strategic long-term or tactical medium-term decision-making. Further, data analysis identifies the potential of diagnostic PMS to generate individual learning, while interactive PMS are found to create individual, group and organisational learning. In relation to the learning forms of individual, group and organisational learning, the research identifies that these forms are cyclic in their nature. The individual learning cycle is found to be the most robust and frequent cycle within the case company and is able to occur without communication and dialogue. The other learning cycles are found to be dependent upon the drivers of communication and dialogue, which are further determined by the organisational culture, which is largely shaped by the management style of the airport. Another key finding is that the individual learning cycle can produce both single-loop learning and double-loop learning. Further, another finding is that only the individual double-loop learning cycle is able to trigger the subsequent cycle of group learning and thus organisational learning. This research provides a significant contribution to the understanding of the relationships between OL and PMS by developing a novel model of how PMS can be used to generate OL for practical application. The research makes a rare contribution as it combines OL and performance measurement into an integrated and holistic framework through examining performance measurement practices and their effect on OL

A Qualitative Analysis of Corporate Responsibility for the Education of U.S. Citizens

Educated and trained workers represent the primary critical success factor needed for all organizations to achieve their mission. Organizations depend on a constant flow of educated applicants competing for their jobs at any given time. Traditionally, public, private, and charter schools prepared U.S. citizens for college, trade schools, military, or university, enabling them to then compete successfully for jobs of the era. Today, a myriad of problems face these schools, including disruptive change, uninvolved parents, lack for funding, teacher unions, politics, school overcrowding, COVID-19, outdated training methods, security, race issues, and more. The result is that this education model is in decline and the flow of skilled workers into companies is affecting the United States, which risks losing its ability to compete locally and globally. Consensus that transcends party politics, religious infighting, and greedy decision-making must be reached in time to analyze this big-picture problem. The United States has reached a strategic inflection point and must respond to this disruptive change by developing creative, innovative, and state-of-the-art solutions to this problem, or she may not fulfill God’s will for this country. Companies strive to reach critical mass where they are self-sustaining, but this cannot be done without a change in how people are educated in the United States, which may require business and education to collaborate to reach the same goals, combining education and opportunity. This qualitative case study examined the problem that organizational leaders in the United States face, and specifically the challenges they encounter when strategically planning initiatives that will ensure a pool of educated, skilled, and talented workers available to their organizations now and in the future. Semi-structured interviews with the working population in Eastern Tennessee provided insights to this problem facing organizations across the spectrum

Manufacturing Managers’ Strategies to Implement Successful Change

Approximately 70% of successful reengineering implementations and process design change initiatives within organizations fail to achieve expected results. Business leaders in manufacturing organizations are concerned that the low success rate hurts process improvement, business growth, and survival. Grounded in Lewin’s three-step model of change, the purpose of this qualitative multiple case study was to explore strategies manufacturing managers use to implement and maintain reengineering and design change initiatives. Participants were four managers who successfully implemented and maintained reengineering and process design change initiatives in the south region of the United States. Data were collected from face-to-face semistructured interviews and various organizational documents. Data were analyzed using thematic analysis. Proper planning, clear communication, leadership, and employee engagement were identified as themes. A key recommendation is that business leaders use open and effective communications that allow employees to input the change initiatives. Implications for positive social change include the potential to continue growing businesses and increasing employment opportunities for citizens of the south region of the United States