27 research outputs found

    Public, private, not-for-profit: everybody is unique?

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    A previous draft of the paper was presented at the Performance Measurement Association Symposium at INSEAD, 27-29 July 2003The article of record as published may be found at http://dx.doi.org/10.1108/13683040310509250Although some individuals argue that the public, private, and not-for-profit sectors are fundamentally different in many ways, the three sectors have many similarities. The similiarities present opportunities to interact and learn from each other. Focusing on the similiarities in the organizations rather than the differences can facilitate the exchange of ideas and learning across the sectors

    Stability to profitability: managing interdependencies to meet a new environment

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    Management control systems represent what is believed to be an important element in managing internal and external interdependencies. The case study we present in this paper is an attempt to provide additional information contributing to the understanding of the in¯uences on and the roles of management control systems in managing interdependencies. The management control systems were used to deal with changes in the internal and external inter- dependencies in the domains of strategy and structure of the organization, the organizational ®eld, and the state. The role of the Chief Executive O cer was a key element in both de®ning the internal and external interdependencies and the employment of the management control systems

    Performance management in construction : a conceptual framework.

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    This paper presents a review of the literature on performance management and measurement in various industries with the aim of transferring best practice into construction. A framework is presented which ensures that effective strategies are deployed to form the performance management system that construction organizations can adopt. The performance measurement process (conceptual) framework (PMPF) adopts the balanced scorecard (BSC) with the addition of a number of elements and perspectives. It rationalizes the relationships between performance measures and goals derived from strategy, so the impact of those measures on an organization's performance can be examined and analysed to indicate potential areas for improvemen
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