Participative enterprise modelling for balanced scorecard implementation

Balanced Scorecards (BSC) have been established as a valuable and practicable instrument addressing major management problems in organisations. BSC are commonly IT-supported and found a conceptual basis for management information systems. They are often applied to IT-Controlling, and they are also repeatedly applied to specify requirements towards the corporate IT architecture. However, BSC implementation often struggles when it comes to discovering and documenting organisational knowledge that is not easily accessible or not of sufficient quality. On the other hand, Enterprise modelling (EM) seeks to solve organisational design problems in, for instance, business process reengineering, strategy planning, enterprise integration, and information systems development. Here, participative EM methods lead to improved quality as well as to consensus and to increased acceptance of the business decisions. At this juncture, participative EM can support BSC implementation projects that comprise activities requiring the discovery and documentation of organisational knowledge that is not easily accessible or not of sufficient quality. For that reason, the aim of this paper is to integrate participative EM approaches, taking Enterprise Knowledge Development (EKD) as an example, and BSC implementation. In order to operationalise this conceptual improvement, we will perform a stepwise analysis of BSC implementation processes and identify shortcomings that are able to be addressed with the help of participative enterprise modelling

Dynamics of performance measurement and organizational culture

This research paper aims to model the dynamic relationship between performance measurement, management styles and organisational culture, in order to develop a better understanding of the causal linkages between these three areas

Understanding and managing the manage processes

This paper discusses understanding and managing the manage processes. It was presented at the conference of the Performance Measurement Association in 2004

Orchestrating Economic, Socio-Technical and Technical Validation Using Visual Modelling

The paper presents an approach for orchestrating validation of project results from different perspectives by using visual modelling techniques. The context for the paper is the FP6 project MAPPER. Validation in MAPPER covers economic, socio-technical and technical viewpoints. The economic viewpoint mainly focuses on business value and coherence with business drivers like reduced lifecycle time or increased flexibility. Sustainable collaboration for joint value creation of various units in a networked organisation is the main aspect of the socio-technical viewpoint. From a technical point of view, usability of IT-infrastructure and services is a key aspect. The MAPPER Validation Framework includes and orchestrates approaches and methodologies from these three viewpoints and defines the validation actions to be performed. The main contributions of the paper to research in the field are (1) the structure of the MAPPER Validation Framework integrating different validation perspectives, (2) experiences from using a visual modelling environment for framework development and (3) experiences from orchestrating different validation perspectives

The Effects of Participation in the Development of Performance Measures on Managerial Performance with Fairness Perception as a Mediating Variable: (An Empirical Study of Hospital Industry in Central Java, Indonesia)

The objective of this research is to provide descriptive evidence of the performance measures (financial and non- financial) used in the hospital industry. This research also provides empirical evidence on the effect participation has in the development of performance measures on managerial performance with fairness perception as a mediating variable. A survey research method is employed to empirically test the hypotheses developed in this study. The survey for this study is carried out on the hospital industry in Central Java, Indonesia with the unit’s manager as the unit of analysis. The hospitals located in some districts of Central Java are used as the sampling frame. Statistical analysis methods and path analysis are used to analyse data. This study found that participation in the development of performance measures used in the performance evaluation process positively influences the managerial performance. Participation was also found to positively influence the fairness perception of the performance measures that eventually influence managerial performance. Hence, this study demonstrated that fairness perception moderated the relationship between participation in the development of performance measures and the managerial performance in hospital industry in Central Java, Indonesia. This study also showed that financial measures were perceived fairer than non-financial measures in the performance evaluation process

Supporting strategy : a survey of UK OR/MS practitioners

This paper reports the results of an on-line survey conducted with practitioner members of the UK Operational Research (OR) Society. The purpose of the survey was to explore the current practice of supporting strategy in terms of activities supported and tools used. The results of the survey are compared to those of previous surveys to explore developments in, inter-alia, the use of management/strategy tools and „soft‟ Operational Research / Management Science (OR/MS) tools. The survey results demonstrate that OR practitioners actively support strategy within their organisations. Whilst a wide variety of tools, drawn from the OR/MS and management / strategy fields are used to support strategy within organisations, the findings suggest that soft OR/MS tools are not regularly used. The findings also demonstrate that tools are combined to support strategy from both within and across the OR/MS and management / strategy fields. The paper ends by identifying a number of areas for further research

Measurement and management of competences by enterprise social networking

Purpose Literature describes the transformation process of employees' individual competences into firm-specific competences as a great challenge in the performance management and management field. Recently, to favor the transformation of competences, some companies have adopted enterprise social networking (ESN). However, not enough studies support the understanding of its role in performance management and measurement and scant attention is given to the inclusion of competences in a holistic performance measurement and management system (PMMS). To help close this gap, the purpose of this paper is to develop knowledge on the role of ESN in measurement and management of competences to favor the development of a holistic PMMS. Design/methodology/approach The research adopts a multiple case study methodology using a qualitative meta-analysis. It investigates 32 multinational companies by case studies available in the scientific literature. Findings The results highlight the use of ESN as a relevant support for the development of a holistic PMMS based on a high maturity in performance measurement and a democratic and participative approach in performance management. ESN provides real-time data collection, analysis and reports that encourage a democratic and participative performance management. It facilitates relationships, knowledge sharing and favors a high maturity performance measurement. Originality/value The paper provides implications for theory, practice and society. First, the paper rationalizes the impact of ESN usage on performance measurement and management. Second, it offers new knowledge supporting practitioners in the development of holistic PMMS. Third, it highlights that ESN favors people in self-expression of own capacity, sharing artwork and knowledge on specific topics

A guide for supply chain integration in SMEs

Supply chain integration (SCI) is a competitive business approach for enterprises that has not been implemented as widely as expected in small and medium-sized enterprises (SMEs). One of the factors explaining this low level of application is the lack of methodologies to develop SCI that fit the characteristics of this type of enterprise. In this article, we present a methodology that enables SMEs to achieve correct SCI in a manner that is simple, straightforward and oriented towards their particular characteristics. Thus, SMEs will be able to align and coordinate the aims, resources, decisions, methods, business processes and employees involved in the supply chain. The methodology addresses the problem of SMEs SCI and it was produced by applying the case study research method to 30 industrial SMEs. The methodology is organised in phases and the activities to be performed, the techniques and supporting tools to be used, as well as the expected outcomes are all described for each phase. With this methodology, it becomes possible to overcome the main barriers that prevent SMEs from achieving a correct integration of their supply chains. In addition to the methodology, this article also outlines the significant benefits observed in the 30 enterprises as a result of its application

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