The use of non-financial performance measurements (such as quality, delivery and customer satisfaction) has received a lot of attention from practitioners and academics over the last two decades in developed countries. This research project is an exploratory study in Libya to investigate the use of non-financial performance measurements (NFPMs) in a developing country's commercial banking sector. The Libyan service sector is the second contributor to the Libyan Gross Domestic Product (GDP) after the oil sector. Within the service sector, the commercial banking sector has been playing a significant role in the development of the Libyan economy. This research project aims to: 1) explore the current use of NFPMs in the Libyan commercial banking sector (LCBS); 2) determine the environmental factors influencing the use of NFPMs in the LCBS; and 3) explore the impact of NFPMs on financial performance measurements (FPMs) in the LCBSA grounded theory methodology was adopted and four case studies (two State owned banks and two private banks) were conducted. Each case study was analysed according to a structured set of coding procedures (based on the grounded theory approach of Strauss and Corbin, 1990) and substantive hypotheses emerged for each case study. A cross-case analysis of the four case studies gave rise to the following nineteen formal hypotheses which (together with the model developed from the four case studies) are the main findings of this study: H1 The limitations of FPMs are one of the major motives leading to a bank's use of NFPMs H2 A more competitive environment is one of the main motives for managers in a bank using NFPMs. H3 Management's knowledge of the relationship between NFPMs and FPMs is one of the major motives leading to the use of NFPMs in a bank. 11 H4 Demanding customers are one of the major motives leading to the use of NFPMs in a bank. H5 The nature of the banking industry as a service oriented industry is one of the major motives leading to the use of NFPMs in a bank. H6 Lower level managers in a bank tend to use NFPMs more than middle and higher level managers do. H7 Operational experience of management, competence of management, management with more authority, top management's interference, stability of management, and collective working group positively affect a bank's use of NFPMs. H8 New regulations and strategies of the Central Bank and the uncertainty of the economic environment positively affect a bank's use of NFPMs. H9 Some of the Central Bank's old regulations, over-control and interference of the Central Bank, information shortage, weakness of infrastructure, traditional educational system, State ownership and the general public's lack of banking knowledge negatively affect a bank's use of NFPMs. H10 The development of human resource strategies to be more service-oriented is associated with a bank's use of NFPMs. H11 The development of the reward system to be linked with non-financial performance and to be more service-oriented is associated with a bank's use of NFPMs. H12 The development of the banking system (operating, information and reporting system) is associated with a bank's use of NFPMs. H13 The development of a bank's management accounting information is associated with its use of NFPMs. H14 The development of a bank's organisational structure is associated with its use of NFPMs. H15 The adoption of advanced management practices is associated with a bank's use of NFPMs. H16 Use of NFPMs encourages a bank to diversify and improve its range of services. H17 Use of NFPMs encourages a bank to adopt advanced technology. H18 Use of NFPMs improves a bank's profitability, customers' deposits and other FPMs in the long-term. H19 Use of NFPMs leads to an increase in a bank's capital expenditure.

A medição de desempenho é estratégica para as organizações. Este estudo de caso investiga as medidas de desempenho do sistema nacional de transplantes, baseando-se na regional interior de São Paulo, focalizando uma equipe de transplante de fígado. Usa entrevistas abertas e análise de documentos para levantar evidências. Conclui que há carência de um conjunto sistemático de indicadores que auxilie a equipe a melhorar o desempenho logístico. Embora todos os membros reconheçam a importância da logística, faltam indicadores logísticos específicos para monitoramento de processos. A equipe acompanha um conjunto de indicadores de resultado como usual na área da medicina, focados no bem estar dos pacientes. Como alternativa, este trabalho analisa um conjunto de indicadores propostos por auditoria externa, notando que os indicadores propostos ainda são de resultado e não contribuem para a melhoria das funções e processos de transplante. / Performance measurement is strategic for organizations. This case study researches logistics performance measure of brazilian national transplant system, based on countryside regional of São Paulo state, focused in liver transplant team. It uses open interviews and document analysis. It finds out there is no systematic set of indicators that helps the team to improve logistics performance. Although all members recognize logistics importance, there are no specific logistic indicators for monitoring processes. A set of resulting indicators is followed up, as usual in medical area, all of them focused in welfare-state of patients. Alternatively, this work analyses a set of indicators just proposed to the organization by a external audition, realizing that the new indicators don´t contribute to function and processes improvement.

A medição de desempenho é um tópico muito sensível às organizações atualmente, pois à medida que os processo de negócios se tornam mais complexos, novas formas de controle e medição do desempenho são demandadas. Essa realidade permeia todas as áreas funcionais, inclusive a de marketing. A medição de desempenho de marketing vem sendo estudada desde a década de 1960 e ao longo das décadas passou por diferentes ênfases. Atualmente, essa temática vem ganhando destaque devido a um conjunto de fatores como terceirização, outsourcing e turbulências econômicas que pressionam cada vez mais os profissionais de marketing a justificarem os resultados de suas ações. Uma das lacunas de pesquisa reside na excessiva proliferação de métricas, que dificultam aos profissionais de marketing saber quais delas selecionar e como integrá-las na prática organizacional. Além disso, os distintos modelos de medição de desempenho de marketing já desenvolvidos se mostram excessivamente teóricos e difíceis de operacionalizar. Diante do exposto, o objetivo dessa tese consistiu em desenvolver uma proposta para a seleção de métricas de marketing e administração da medição de desempenho de marketing, de modo que possa ser utilizado por organizações do setor hoteleiro. Para alcançar o objetivo proposto foi realizada a revisão da literatura concernente a medição de desempenho organizacional, medição de desempenho de marketing e gestão hoteleira, que deu origem a proposta de seleção de métricas de marketing e administração da medição de desempenho de marketing, para o setor de hotelaria. A metodologia se baseou na pesquisa exploratória e qualitativa com utilização do método de estudo de caso. A etapa de campo foi realizada em duas grandes redes hoteleiras internacionais que atuam no mercado nacional. Foi feita a análise do processo de seleção de métricas de marketing e de administração da medição de desempenho de marketing por meio dos dados coletados, os quais foram analisados a partir das teorias balizadoras do estudo. Os principais resultados apontam que em ambas as redes hoteleiras tanto o sistema de medição de desempenho, quanto as métricas utilizadas já vêm formatados da matriz; cabendo aos executivos locais o acréscimo de métricas e a definição de alguns parâmetros. As organizações estudadas também apresentaram um balanceamento adequado entre as métricas utilizadas, com destaque para métricas que medem a qualidade dos serviços, satisfação dos clientes, Revpar, ROI e market share. Também constatou-se um amplo uso de métricas para a web. Ao final desta análise, foi apresentada a proposta de final para seleção de métricas de marketing e medição de desempenho de marketing, para hotelaria. / Performance measurement is currently a very sensitive topic to organizations; consequently, as the business process becomes further complex, new forms of control and process measurement are demanded. This reality permeates all functional areas, including marketing. The performance measurement of marketing has been studied since the 1960\'s, and throughout the decades it has gone through various emphases. Presently, this issue has been gaining prominence due to a set of factors such as outsourcing and economic turmoil, which increasingly pressures marketing professionals to justify the results of their actions. Some of the research gaps that exist include the excessive proliferation of metrics, which makes it difficult for marketing professionals to know which ones to select and how to integrate them into organizational practice. Furthermore, the already developed models of performance measurement have shown themselves to be excessively theoretical and difficult to operate. Given the above, the objective of this thesis constituted in developing a proposal for the selection of marketing metrics and the management of marketing performance measurement, in ways which may be utilized by organizations of the hotel sector. In order to reach the proposed objective, a revision of the literature concerning organizational performance measurement, marketing performance measurement, and hotel management was performed, which led to the proposal for selection of marketing metrics and management of marketing performance measurement in the hospitality industry. The methodology based itself on the exploratory and qualitative research, utilizing the case study method. The field stage was conducted in two large international hotel chains, which operate in the domestic market. Analyses were made of the selection process of marketing metrics and management of marketing performance management through the collected data, which were analyzed from the theories as landmark study. The main results show that in both hotel chains the performance measurement system, as well as the selected metrics, come already formatted from the head office. Local executives are allowed to choose some metrics to work with and define some parameters. The studied organizations showed a well-balanced performance measurement system which highlighted metrics for services quality, customer satisfaction, Revpar, ROI and market share. Data also showed that metrics for the web were fairly used. By the end of this analysis, the final proposal for selecting marketing metrics and marketing performance measurement for hotel industry was presented.

This study looks at the relationship between ownership structure, monitoring and firm performance. The research employed the agency theory hypothesised by Jensen and Meckling (1976) from the view of contractual relationships among various parties involved within a company. It presents a longitudinal study of the 161 non- financial publicly listed companies in the Jakarta Stock Exchange between 1994- 2000. This design enables a researcher not only to examine the effects of various governance variables on corporate performance, but also to examine the extent to which such relationships vary with changes in the general economic environment. This study reveals that only a small proportion of private-domestic Indonesian firms have a widely dispersed ownership structure. Viewed from the standpoint of traditional agency theory, the separation of ownership and control seems to work differently in Indonesia. In this country the agency problem is not between the owners and the managers, as in Anglo-Saxon countries, but may be between “strong” controlling shareholders and “weak” minority owners. The findings suggest a strong association between degrees of ownership concentration, owner involvement in supervisory/management board and the existence of family business groups. These factors are interdependent, and each of them relates cohesively to the others within the organisation. In this regard, the collectivism and higher power distance value dimensions that are dominant in Indonesian society also heighten such relationships. Inappropriate institutional, law and legal enforcement provide the means for the controlling shareholders to continue these practices, which insulate them from external interference, monitoring and supervision. / Taken together, these findings support the view that national cultural features have a profound effect on the structure of national economies. The evidence corroborates the uniqueness of corporate governance practices in Indonesia, and the findings support the supremacy of controlling shareholders Further to the growing debate on the costs and benefits of controlling shareholders, the empirical findings of this study reveal that these shareholders are the source of the corporate governance problem rather than solution. In short, the most basic factor which inhibits the effectiveness of corporate governance implementation in Indonesia is the existence of powerful large shareholdings in the hands of a family. Governance reform, therefore, should address the corporate system by seeking to reduce the supremacy of these shareholders, and at the same time empower the other stakeholders. The findings also support the view of both the co-evolutionary and path-dependency theories in regard to factors that determine the pattern of ownership structure. The development of firms in Indonesia follows the path-dependence structure and, during this process, the firms’ environments will interact with and operate endogenous responses for environmental change. Such exogenous and endogenous forces shape the environment and trigger organisations to adapt in different ways so that they are able to survive. / Thus, one would expect there to be different corporate governance systems within each country and any effort towards reforming such systems should consider factors specific to that country. This implies that governance reforms should be fully compatible with a country’s national culture, institutional, legal and business systems. Other variables, such as informal norms (social norms and cultural beliefs) and the political environment in a country should also be considered in the design of these reforms.

The importance of entrepreneurship has been widely acknowledged by many scholars, however, there is an argument that entrepreneurship tends to pose a unique dilemma with management accounting – a part of management control in organizations. The purpose of this paper is to find a solution for the apparent conflict between management accounting and entrepreneurship through a single case study of Litium – a new economy firm operating in information technology industry. The study of Litium reveals that a simple and solid management accounting is an effective way in order to keep management accounting in harmony with entrepreneurial spirit. This finding goes in line with the suggestion of loosely coupled management control in new economy firms by Lukka and Granlund (2003). The paper reviews various relevant literatures so as to build a collected framework about management accounting in new economy firms. The framework then provides a guideline for empirical findings and analysis part. We acknowledged that the studies of Lukka and Granlund (2003), Granlund and Taipaleenmaki (2005), Lovstal (2001) and Morris, Allen, Schindehutte, and Avila (2006) are very useful for studying management accounting in new economy firms where entrepreneurship is highly emphasized. In addition, life-cycle perspective is also valuable to understand thoroughly the practice of management accounting in new economy firms. In accordance with the topic and the purpose of our case study, we recognized that qualitative research method is most suitable. Moreover, the interview – one type of qualitative methods – was chosen as a main tool for colleting data in our study since it can provide the authors with important insights into a situation and use-ful shortcuts to the prior history of the situation

As infrastructure networks grow more complex, regulatory requirements become greater, populations grow, budgets become more limited, and the expectations of customers increase, municipalities are progressively being required to provide more for less. This is presenting some particular challenges to the long-term sustainability of buried water and wastewater infrastructure in Ontario. In response, municipalities are increasingly seeking to improve their business processes and asset management capabilities as a path to optimize the lifecycle of their infrastructure assets and ensure public safety, community development, and financial sustainability. This thesis presents an organizational performance measurement framework for municipal infrastructure asset management which was validated through interviews and surveys with international discipline experts. The resultant framework provides a high-level outline and suggestions for implementation of key objectives, 11 core critical success factors, and 135 quantitative performance indicators for municipal water and wastewater asset management organizations.

As infrastructure networks grow more complex, regulatory requirements become greater, populations grow, budgets become more limited, and the expectations of customers increase, municipalities are progressively being required to provide more for less. This is presenting some particular challenges to the long-term sustainability of buried water and wastewater infrastructure in Ontario. In response, municipalities are increasingly seeking to improve their business processes and asset management capabilities as a path to optimize the lifecycle of their infrastructure assets and ensure public safety, community development, and financial sustainability. This thesis presents an organizational performance measurement framework for municipal infrastructure asset management which was validated through interviews and surveys with international discipline experts. The resultant framework provides a high-level outline and suggestions for implementation of key objectives, 11 core critical success factors, and 135 quantitative performance indicators for municipal water and wastewater asset management organizations.

This study sets out to address the question of whether the costs and the benefits of measuring intellectual capital assets differ depending on the driver for that measure. Although pressure is growing on firms to measure and report on their intellectual capital assets no research has yet been published that questions the costs associated with such actions. And although academic research has purported to show links between the management of intellectual capital assets and real business benefits the research carried out thus far'has not focussed specifically on the benefits of measuring intellectual capital assets. Although there are now a variety of intellectual capital asset measurement frameworks there has been no cross comparison as to which intellectual capital asset measures provide the most business insight or where the outcome of that measurement is most effective. Using a multi method approach the thesis is tested in three phases; an extensive literature review covering intellectual capital, performance measurement and organisational effectiveness; a survey and content analysis to explore what and why companies measure; and structured interviewing of six companies to investigate the costs and the benefits of measurement. The thesis is tested through the investigation of thirteen propositions which show that: firstly, there is a difference in the relative cost of measuring intellectual capital assets given the measurement driver, which is explained by the frequency of measurement, the mode of data collection and analysis, and whether the use of the measure is a by product of some other driver, secondly, that the insight provided by an intellectual capital asset measure differs given the measurement driver, thirdly, that the measurement of intellectual capital assets is most effective for planning the future; and lastly, that particular measurement drivers are effective, to differing degrees, in financial, customer, operational, people and future organisational performance domains.

Although the research in the field of the performance measurement system for remanufacturing activities is partial, an amount of literature and research has been performed regarding the performance measurement applicable for remanufacturing activities. The success of applying a performance measurement system on Remanufacturing relies on the relationship and inclusion of all perspectives; from customers to financial, as well as the remanufacturing process, and all challenges facing a remanufacturing process. Since the retrieval of used products is essential to the remanufacturers, the successful management of those specific processes contributes to an effective and efficient outcome of a Remanufacturing business’s performance outcome.

This thesis addresses the problem of the influence of a control system on the behaviour of an actor in a social or socio-technical system. In particular, the influence of a performance measurement mechanism on the behaviour of an actor and on the development of workarounds is being studied. <br /><br /> Current literature on those topics generally addresses only selected and rather obvious reasons for the existence of dysfunctional behaviour or the workarounds. However, no precise models of the cognitive processes or the explanation of the mechanisms, which govern this problem, are proposed in a satisfactory manner. In addition, most researchers have focused only on the system?s point of view of the task, paying less attention to the actors? perception of that task. Furthermore, the existing body of work mainly uses a case study format to explain the phenomenon or to validate the proposed solutions and theories. <br /><br /> In this thesis, the problem of the influence control system on the behaviour of the actor is framed in terms of four major concepts: (1) the concept of complexity of the task not being fully captured by the performance measurement mechanism; (2) the concept of an actor perceiving that extra complexity is not being captured by the system and thus choosing alternate paths other than the system-prescribed path; (3) the concept of a network of valence forces associated with alternate paths; and finally, (4) the concept of similarity judgment between the alternative paths and the system-prescribed path based on the actor?s model of the control system?s point of view. <br /><br /> This thesis develops the theoretical framework for analyzing and understanding the issues of dysfunctional behaviour and workarounds. It also presents an empirical experimental study in support of the theoretical discussion and the hypothesis. The experiment examines subjects? rating of quality, defined as a degree of similarity to a target object, of several objects on a page under various performance measurement conditions. The stimulus used for experiment was made up of two dimensional quadrangle figures, including rectangle, parallelograms and trapezes, in various shades of red colour.