Exploring performance attribution: the case of quality managment systems adoptions and business performance

Purpose. Accreditation to the ISO 9001 Quality Management Systems Standard has proven to be a persistent and growing phenomenon in services and manufacturing, yet to date little attempt has been made to explore how performance results in cross-sectional research may be attributed to different causation mechanisms and how their influences may alter over time. Methodology. The paper defines four possible causation mechanisms before searching and analysing the empirical literature on quality management system certification to ISO 9001 and business performance for evidence of their causal influence. Findings. From the analyses it is found that the benefit that can safely be attributed to the treatment-effect of ISO 9001 accreditation is lower waste; while the benefits of lower costs and better quality are less likely unless motives for adoption are developmental rather than externally driven. From an analysis of longitudinal studies a strong selection-mechanism is found where more profitable firms have a greater propensity to adopt than less profitable firms. From the finding propositions are developed to show how the influence of these mechanisms change over time. Implications for research. The existence of the selection-mechanism has profound implications for interpreting business performance achievements because the benefits that are attributed to the treatment-effect from adopting quality management system standards are likely to be greatly inflated by the influence of the selection-mechanism. The author suggests that richer theory is needed that can incorporate bi-directional influences and new research is needed to explore the underlying causes of the selection effect. Value of paper. The paper is believed to be the first to systematically explore attribution of performance in the ISO 9001 literature. Its findings provide new insights into the complexities of attribution of performance in studies of new practices and systems. Keywords: Performance, Causation, Quality, ISO 9001 Certification

A Role for Management Accountants in Best Practice Benchmarking

Best practice benchmarking (benchmarking for short) generally refers to the pursuit by organisations of enhanced performance by learning from the successful practices of others. Comparisons of processes which contribute to strategic success are made with other parts of the same organisation; competitors; or organisations operating comparable processes in a context which is in some way relevant. Benchmarking continues to grow in popularity in both private and public sector organisations – but does it always produce the desired outcomes? Although spectacular gains from benchmarking are claimed particularly in practitioner literature, there is also growing evidence of disappointment with the effectiveness of benchmarking. It can be very time consuming to undertake and manage, and ensuring that sharing information with competitors is to the mutual advantage of partner organisations is difficult. With this in mind, it is important to recognise that management accountants play pivotal roles at organisational interfaces and therefore could play a (more) significant part in successful benchmarking activities. This paper will report on an ongoing research project at the Open University Business School, funded by the Chartered Institute of Management Accountants, aimed at understanding, in depth, the processes which are undertaken by Management Accountants, in the name of benchmarking. The project team are using postal questionnaires and case studies to identify the features of successful benchmarking practice, and the characteristics of benchmarking organisations or benchmarking processes which are considered to be problematic. This research centres on an extensive survey of Management Accountants. This research has begun to identify the contribution which Management Accountants can make to successful benchmarking and the factors which have led organisations to abandon benchmarking activities. This study is also facilitating better understanding of the relationship between organisational size and level of benchmarking activity, the impact of benchmarking clubs, and the perceived costs and benefits of benchmarking to stakeholders. The final phase 3 of this research will focus on providing innovative ways to make the findings available to management accounting practitioners

Performance management from multiple perspectives: taking stock

This paper summarises key conclusions from a multidisciplinary review of the state of the art of research into organisational performance management (PM). It is a 'Reflective practice' paper concluding a Special Issue edited by Holloway and also locates the contributions from a selection of management disciplines in the wider context of cross-disciplinary work in the field. It describes barriers to knowledge transfer and tensions and gaps in PM research, plus evidence of benefits of working with practitioners to enhance PM practice

Investigating the impact of performance measurement

Managers are continually under pressure to measure the performance of their organisations, but there is little empirical evidence about the impact of such measurement on performance - it is simply assumed that performance measurement will make a positive difference. Explanations of the costs and benefits of performance measurement are constrained by the lack of clear theoretical foundations to many measurement tools and techniques, and an apparent preference for description and prescription in much of the literature. This paper proposes investigations into neglected aspects of organisational performance measurement, reflecting the experiences and concerns of managers and illustrating the potential for theoretical developments to have an impact on practice

Managing performance

About the book: This is the first introductory text on public services management which provides a comprehensive overview of the subject from a truly management perspective. Taking the context of public services management as its starting point, the first section explains why changes in public services have come about and the impact these changes have on public services management. Political, social and economic factors are considered and the distinctiveness of public services management is discussed. An examination of management functions as they relate to public services follows in section two, while section three critically assesses public services management and its future. The text is generously supported by Financial Times case material, personal profiles and vignettes, including those from the private and voluntary sectors, to provide a real-life context. Pedagogical features such as discussion questions at the end of each chapter and definitions of key terms provide support for the student making it an ideal text for undergraduates on public policy, public and generic management courses, as well as public services managers and post-experience students

Is there a place for total quality management in higher education?

About this book: Developing Quality Systems and Educational Organisations" presents an overview of the pitfalls, problems and vicissitudes of implementing quality standards in education. It explores theoretical issues, such as the relationship between the customer and academic culture, but also has a strongly practical theme, looking at the advantages and disadvantages of quality systems through a series of case studies taken from a variety of geographical locations including California, Wisconsin, Virginia, Missouri and Alaska. This book looks to the future in developments for the education sector by taking a management approach to the study of systems in both higher education and at the school level