In There or Up Front? : An Introduction to Bottom-Line Human Resource Management

This essay explains to managers and academics a new approach to human resource management, what I call “Bottom-Line Human Resource Management.” Bottom-line human resource management starts by positing clear organizational goals, and in this way differs from strategic human resource management, which starts with analysis of the organization’s human resource strategy. Organizational goals are easily classified; managers cannot manage well unless they know which class of organization they are working in. Not all decisions have right and wrong answers but some do. Managers will earn a seat at the table if they are able to make correct decisions in these cases and to ask correct questions the rest of the time. By embracing their organization’s goals, using sound decision criteria, and conveying their decisions in jargon-free English, managers will be valued partners

The Organizational Fitness Navigator: Creating and Measuring Organizational Fitness for Fast-Paced Transformation

In the fast-changing environment of today dynamic capabilities to manage organizational transformation are regarded as crucial for business survival and improved performance. Although dynamic organizational capabilities have been receiving intense scrutiny by researchers and practitioners in the past few years, relatively little attention has been directed towards creating a systemic model of dynamic capabilities, and how to effectively measure what the authors call organizational fitness capabilities. This paper builds on the concepts of organizational fitness and its profiling (OFP), and proposes the organizational fitness navigator (OFN) as a systemic model of dynamic organizational capabilities. Part of the OFP model is a systemic scorecard (SCC) as a measurement tool for organizational fitness - in contrast to the well-known balanced scorecard (BSC) - for improving business survival and performance in increasingly networked environments.dynamic capabilities, organizational fitness, organizational fitness profiling, organizational fitness navigator, systemic scorecard

Contemporary performance measurement systems: A review of their consequences and a framework for research

The main purpose of this paper is to develop a conceptual framework for understanding the literature on the consequences of contemporary performance measurement (CPM) systems and the theories that explain these consequences. The framework is based on an in-depth review of 76 empirical studies published in high-quality academic journals in the areas of accounting, operations, and strategy. The framework classifies the consequences of CPM into three categories: people's behaviour, organizational capabilities, and performance consequences. This paper discusses our current knowledge on the impact of CPM, highlighting inconsistencies and gaps as well as providing direction for future research

Performance measurement in the public sector: some theoretical and practical reflections

Performance measurement innovation in the public sector has been gaining a great deal of interest among academics, practitioners and policy makers since the implementation of the New Public Management reforms. The aim of this paper is to contribute to the current debate on the topic through the study of the conditions and factors that may hinder or foster the introduction of performance measurement systems, such as the Balanced Scorecard (BSC). The results derive from two longitudinal studies conducted in two Italian public administrations, which introduced the BSC device. The empirical evidences are discussed through the Ferreira and Otley’s (2009) framework, as extended by Broadbent and Laughlin (2009). The paper tries to contribute to both the extant literature on the BSC device and the usefulness of the extended conceptual framework in an empirical context.performance measurement; public sector; balanced scorecard

A cost and technical efficiency analysis of two alternative models for implementing the basic package of health services in Afghanistan.

Since 2003, the Afghan Ministry of Public Health (MoPH) and international partners have directed a contracting-out model through which non-governmental organisations (NGOs) deliver the Basic Package of Health Services (BPHS) in 31 of the 34 Afghan provinces. The MoPH also managed health service delivery in three provinces under an alternative initiative entitled Strengthening Mechanisms (SM). In 2011, under the authority of the MoPH and Delegation of the European Union to Afghanistan, EPOS Health Management conducted a cost and technical efficiency study of the contracting-out and SM mechanisms in six provinces to examine economic trade-offs in the provision of the BPHS. The study provides analyses of all resource inputs and primary outputs of the BPHS in the six provinces during 2008 and 2009. The authors examined technical efficiency using Data Envelopment Analysis (DEA) at the BPHS facility level. Cost analysis results indicate that the weighted average cost per BPHS outpatient visit totalled $3.41 in the SM provinces and$5.39 in the NGO-led provinces in 2009. Furthermore, the data envelopment analyses (DEAs) indicate that facilities in the three NGO-led provinces scored 0.168 points higher on the DEA scale (0-1) than SM facilities. The authors conclude that an approximate 60% increase in costs yielded a 16.8% increase in technical efficiency in the delivery of the BPHS during 2009 in the six provinces

The Role of Boards in Reviewing Information Technology Governance (ITG) as Part of Organizational Control Environment Assessments

IT Governance (ITG) is an important topic as US companies must now monitor ITG under the provisions of the Sarbanes-Oxley Act (2002) (Hoffmann, 2003). Trites (2003) indicates that directors are responsible for strategic planning, internal control structures and business risk. The control environment is defined in Australian Auditing Standard AUS 402 to mean "the overall attitude, awareness and actions of management regarding internal control and its importance to the entity". This paper contributes to the knowledge of ITG by forming an integrated ITG Literature (IIL) which links prior research to four key dimensions of ITG. The paper presents a review of literature on ITG performance measurement systems which assess the ability of organizations to achieve these four ITG dimensions. A revised ITG Dimensions Model offered for consideration. The final contribution of the paper is to propose critical issues Boards should consider as part of their assessment of organizational control environments

Information technology and performance management for build-to-order supply chains

En las siguientes líneas se plantea un artículo de reflexión que tiene en cuenta parte del marco teórico que sustenta la investigación titulada “Prácticas pedagógicas que promueven la competencia argumentativa escrita (CAE) en niños campesinos de los grados 4° y 5° del Centro Educativo Municipal La Caldera, Sede Principal de Pasto”, desarrollada en el año 2012. En él se contemplan los aportes de las ciencias del lenguaje y la comunicación, la teoría de la argumentación, la didáctica de la lengua escrita y los géneros discursivos, que dan cuenta de la necesidad de desarrollar la capacidad crítica en los estudiantes a través de la argumentación, lo cual implica transformar las prácticas pedagógicas para que se alejen de la transmisión de conocimientos y den paso a la comunicación, para que la palabra escrita sea apropiada de manera significativa

The development of absorptive capacity-based innovation in a construction SME

Traditionally, construction has been a transaction-oriented industry. However, it is changing from the design-bid-build process into a business based on innovation capability and performance management, in which contracts are awarded on the basis of factors such as knowledge, intellectual capital and skills. This change presents a challenge to construction-sector SMEs with scarce resources, which must find ways to innovate based on those attributes to ensure their future competitiveness. This paper explores how dynamic capability, using an absorptive capacity framework in response to these challenges, has been developed in a construction-based SME. The paper also contributes to the literature on absorptive capacity and innovation by showing how the construct can be operationalized within an organization. The company studied formed a Knowledge Transfer Partnership using action research over a two-year period with a local university. The aim was to increase its absorptive capacity and hence its ability to meet the changing market challenges. The findings show that absorptive capacity can be operationalized into a change management approach for improving capability-based competitiveness. Moreover, it is important for absorptive capacity constructs and language to be contextualized within a given organizational setting (as in the case of the construction-based SME in the present study)

Interface-tuned epoxy/clay nanocomposites

Though interface has been known for a critical role in determining the properties of conventional composites, its role in polymer nanocomposites is still fragmented and in its infancy. This study synthesized a series of epoxy/clay nanocomposites with different interface strength by using three types of modifiers: ethanolamine (denoted ETH), Jeffamine� M2070 (M27) and Jeffamine� XTJ502 (XTJ). XTJ created a strong interface between clay layers and matrix because it bridged the layers with matrix by a chemical reaction as proved by Fourier transform infrared spectroscopy; M27 produced an interme-diate interface strength due to the molecular entanglement between grafted M27 chains and matrix molecules; the interface made by ETH was weak because neither chemical bridging nor molecular entanglement was involved. The studies of mechanical and thermal properties and morphology at a wide range of magnification show that the strong interface promoted the highest level of exfoliation and dispersion of clay layers, and achieved the most increment in Young’s modulus, fracture toughness and glass transition temperature (Tg) of matrix. With w1.3 wt% clay, the critical strain energy release rate G1c of neat epoxy improved from 179.0 to 384.7 J/m, 115% improvement and Tg enhanced from 93.7 to 99.