Does accountability discharged through performance measurement system?

This paper discusses the relevant literatures with regard to the conceptualization of accountability from different perspectives, particularly from private and public sector.The importance of discharging accountability and related problems are also discussed in the paper.The next section of the paper deals with the linkages between accountability and performance measurement system comprising the issues of using performance measurement in the public sector and other implementation issues.The discussion of these issues is then relates to the philosophy of new public management (NPM) being adopted by public sector.The conflicting results on the roles of NPM in enhancing effectiveness are also being articulated, blending together the human aspects and the cultural values as pre-requisites for the success

Leadership change: a case study analysis of strategy and control systems development

This paper reports on how a change of leadership at the CEO-level influences strategic practices and control systems development.The case study describes how the new chief executive developed and communicated his vision and strategy through control systems and structural change.The findings indicate that senior employees’ involvement in strategic plan development (through SLT mechanism in this case) brought clarity and assurance to them.Meetings are important control mechanisms to structure the sharing of information and to enhance employee commitment and help decision making.It is argued leadership manifests through the interactions of leader with employees in many control practices.The findings have implications for family-owned businesses that are facing imminent change in leadership.They benefit founders/top managers that are about to change leadership of entrepreneurial firm to the next level by highlighting the importance of preparing leader’s capacity for an effective leadership role.The study also highlights some important factors which are seldom discussed in control theories

Beliefs and accountability in an Islamic bank

An Islamic bank in Malaysia (Malpha) positions itself on being Islamic. The products and services are more expensive while employees are paid less than normal commercial banks. What bonds customers and employees to the bank are symbols of Islam: aqad (oral agreement between the bank and a customer), doa’ (supplication, a prayer), the tazkirah (short religious talks at the morning meeting) and zakat (or almsgiving). Bank Malpha uses aqad (oral agreement between the bank and a customer) and Doa (supplication, a prayer) to form the basis of belief systems that influence the relationship with a customer. With regard to intermediaries, reciprocity (a form of trust) underpins the relationship between the bank and its intermediaries (housing developers and lawyers for example). This bonding is reinforced by a boundary system: the shariah committee. The shariah committee assesses the shariah (lawful according Islam) compliance and also engages with employees regarding shariah issues. This promotes learning through words and dialogue. However there is little documentation on customer recovery. If indeed non-performing loans are a key performance indicator for this Islamic bank, the challenge for this Islamic bank is to identify key processes to manage customer recovery