Resource efficiency has become an important topic due to dramatic increase of world-population and globalization. A company that is not able to efficiently utilize its resources is less sustainable. It produces at higher cost as well as with higher environmental impact. Especially small and medium-sized enterprises are mostly not able to deal with these kinds of issues in addition to their daily business. Their characteristics differentiate them from large companies and require approaches that respond to their specific needs. Not only technological aspects but also organizational problems as well as lack of methodology are reasons for low resource efficiency in small companies. This thesis therefore focuses on developing a tool which facilitates the increase of resource efficiency particularly for small and medium-sized enterprises.To start with, this thesis investigates the meaning of resource efficiency and the basics of performance measures as well as special characteristics of small and medium-sized enter-prises. Afterwards, measures are designed in order to quantify resource efficiency. A case study is carried out as well to investigate how to ensure applicability of a supporting tool in small and medium-sized enterprises from different industries. In the final part, a computer-based tool is developed which facilitates the assessment of resource efficiency potentials using 12 resource efficiency measures, a consistent approach and a ranking method.Keywords: Resource efficiency, performance measures, small and medium-sized enterprises / <p>QC 20121101</p>

The purpose of this study is to examine the nature of performance measures utilised by the maintenance function in todays business organisations. In the process, the increasing variety and significance of these measures are addressed from operational and strategic perspectives. A survey-based research method was utilised to gather the research data. Several statistical procedures were utilised to analyse the data. The findings of this study point to the multifaceted nature of the maintenance measures and measurement. Multiple categories of maintenance measures were identified. These categories varied from the machine-specific, to measures impacting organisational performance. The relative lack of emphasis placed on the environment and strategic facets of maintenance is noted. The findings of this study have direct implications to organisations, which are attempting to measure the effectiveness of their maintenance efforts. The need to align the maintenance performance efforts with the organisational strategic direction is emphasised. In this context, the integration of the maintenance performance information systems with the overall organisational performance management information system might facilitate the needed alignment. This study utilises 120 maintenance measures. As such, it represents a comprehensive view of the maintenance effort.

Using a cross-sectional sample of 94 medium to large-sized manufacturing organisations in Iran, this study utilised cluster, regression, and gap analyses to study the relationships among extent of use, predictive value, and information availability for 63 performance measures. Based on the results, it appears that the studied Iranian manufacturing organisations do not overemphasise financial measures at the expense of other important performance measures related to the competitive, strategic environment, operational efficiency, and the human resource development. The Iranian executives appear to overlook the innovation aspects of organisational performance. The implications of this research are highlighted in relation to the findings and the conclusions. The conceptual framework in Figure 1 is offered for future research, which deals with performance management and its interaction with the economic and cultural facets.

Purpose – The objective of this study is to shed some light on the information flow between executives and financial analysts in the context of manufacturing performance measurement and evaluation. Design/methodology/approach – The predictive value, information availability and frequency of performance measures used by the sampled manufacturing organizations and financial analysts are compared using multiple regression analysis. Findings – The findings of this study clearly underscore the increasing significance of non-financial and non-traditional performance measures. The importance of customer-based and quality-related measures is noted. Research limitations/implications – The sample used in this study is specific in nature. It consisted of Portuguese manufacturing organizations and Portuguese financial analysts. Thus, the results should be interpreted accordingly. Practical implications – The findings of this study have clear implications for organizational information systems. Re-engineering of organizational information systems is called for toward closing the information gaps which exist in the context of organizational performance measurement. Originality/value – This study has both practical and theoretical value, as it empirically explores the practical implications of some important issues related to organizational performance.

“Show me the incentive and I will show you the outcome”. Charlie Munger The use of adjusted earnings as a presentation alternative to GAAP earnings is intended to help financial statement users understand the underlying performance of a company. The approach is highly prevalent and growing in frequency and adjustment magnitude, as “by 2017, for example the average adjustment per firm was 26 cents per share or about 15% of average GAAP earnings per share” (Rouen, So, and Wang, 2020, p. 3). While some adjustments are standard adjustments for non-recuring items like accounting rule changes, or part of a set of consistently communicated recurring items, there is another group of adjustments that are infrequent, subject to considerable management latitude and often inconsistently categorized. Across the range of academic research on this phenomenon, there are questions regarding management motivation, communication clarity and persistence of these non-GAAP adjustments. There is a broader question regarding business decision rigor, and quality of earnings versus peers for those firms with a large adjusted to reported earnings difference. In Chapter 3, I assess the consequences of the use of Adjusted Earnings, by testing whether the size of the difference between reported and adjusted earnings is associated with a difference in performance against a set of key firm performance measures. The underlying hypothesis is that firms with a large adjusted-earnings differential have weaker underlying operational performance, compared to their peers and that ultimately the decisions and adjustment actions being taken (e.g., more acquisitions, business reorganizations or “one-offs”) that drive up the earnings adjustment subsequently erode performance. The study of a set of large New York Stock Exchange (NYSE) listed companies over a ten-year period (2011 through 2020) showed that firms with large adjusted-earnings differentials had statistically significant performance gaps versus peers that had smaller earnings adjustments on return on assets (ROA) and return on equity (ROE), both contemporaneously and prospectively. There were also performance differences in current year total shareholder return (TSR), although that was mostly a short-term phenomenon and did not hold for future TSR. The study results were particularly significant for the operational measure return on assets (ROA). The tests controlled for firm sector, size and leverage ratio. In Chapter 4, I examine whether CEO incentive compensation (total current year variable pay, variable pay as a percentage/fraction of total compensation, and unvested equity) is a possible cause of the expanded use of Adjusted Earnings practices, and associated with the size of the difference between adjusted and reported earnings. The hypothesis for this follow-on study was that CEO incentives are enhanced by a higher adjusted earnings number, given the typical structure of incentive plans and thus they could influence higher adjusted-earnings differentials. The literature is mixed on this topic as some studies like Black, Black, Christensen and Gee (2021) show no significant relationship between CEO pay and aggressive non-GAAP earnings reporting, while others show that large positive non-GAAP earnings adjustments predict abnormally high CEO Pay (Guest, Kothari and Pozen, 2017). Cohen, Dey and Lys (2008) found that unexercised options were positively associated with income-increasing accrual-based earnings management activities, but that activity is not necessarily impacting reported performance measures (p. i). This second study, found only partial statistical support for the hypothesis that current year variable compensation was associated with the Adjusted Earnings differential, but it was inconclusive. There was statistical significance for the tests of the variable compensation ratio and total unvested equity being related to future adjusted earnings differentials, but those findings were at a relatively low significance level. / Business Administration/International Business Administration

In 2006, the U.S. Forest Service implemented performance measures to evaluate urban forestry management in communities in each state. The Forest Service implemented these measures under its Community Accomplishment Reporting System (CARS). To achieve four CARS measures that pertain to management, communities must have a management plan, professional staff, tree ordinances, and an advisory or advocacy organization. It is unclear whether attaining the CARS measures reflects the status of the urban forest itself. We analyzed street tree inventories from communities in Massachusetts that met the CARS measures. We considered the net gain or loss in the number of street trees in 2007 and cost-benefit analyses from the Street Tree Resource Analysis Tool for Urban Forest Managers (STRATUM). We analyzed the diversity of street tree populations. We used a correlation analysis to discover associations between these variables and both community demographic measures and qualification of the urban forester managers. Thirty-three communities met the CARS measures and 9 had active street tree inventories. Fewer than half of the communities planted more trees than they removed in 2007. Planting and removal activity increased with tree budget. Cost-benefit analysis showed that for 8 of 9 communities with inventories, benefits of street trees outweighed the cost of management. Community population was associated with trees planted, trees removed, and tree budget. Demographic measures were not associated with tree performance. Tree warden certification did not impact tree condition or diversity, however non-certified tree wardens planted trees at a higher rate than non-certified tree wardens. Tree budgets were higher for communities with certified arborists and for communities with inventories used for management. Results serve as a baseline for future study of the impact of the CARS measures on street tree populations in Massachusetts.

This research measures the change in Army ROTC cadets' tactical performance when up to 75% of their tactical live training is replaced with training done on a computer. An ROTC instructor from any of the 270 programs across the nation can take this research and implement a training plan utilizing a relatively cheap off the shelf computer game and save their program: cadet and cadre time, training dollars, and transportation/equipment/training area resources, while seeing no degradation in their cadets' performance. Little research has been done on the effect of replacing live simulation with virtual simulation. With this in mind, six groups of individuals were run through the experiment for over five months at various levels of virtual/live training and scored across 16 leadership skills. These results were then formulated into a guideline defining how much training should be virtual training and how much live, to optimize an individual's performance.

This dissertation consists of three related studies examining the diffusion of digital dashboard technology throughout today’s organizations. Dashboards, once reserved for the executive level, are now available to managers at the lower levels of the organization. For these managers, dashboards have become an integral part of their work life to support their decision environment, to provide consistency in measures, to monitor performance, and to communicate information throughout the organization. Prior research in the practice literature has shown that dashboards improve managerial performance and organizational performance as well as communicate organizational goals and objectives; however, empirical research has not been conducted in this area to confirm this anecdotal evidence. Using three theories, the phenomenon surrounding the diffusion of dashboards to the lower levels of the organization are examined based on 1) dashboards as a source of interactive management control and strategy alignment, 2) the impact of dashboard quality on strategy alignment, decision environment, and performance, and 3) the impacts on dashboard utilization from the antecedents of information content and task uncertainty and the consequences of user satisfaction and managerial performance. The first study investigates why dashboards have been diffused to the lowers levels of today’s organizations. The primary focus of this study is to develop an understanding about the extent of dashboard utilization by decision-makers and the antecedents and consequences of utilization that is responsible for the widespread acceptance of this technology. The data for this study is collected and analyzed through an explanatory cross-sectional field study utilizing a semi-structured questionnaire. Using data from interviews with 27 managers, a framework is developed that indicates strategy alignment and dashboards associated with interactive iv management control are the primary antecedents that drive dashboard diffusion. The dimensions of dashboard system quality and dashboard information quality mediate the relationship between an interactive dashboard and the extent of dashboard utilization, which leads to higher levels of managerial performance and organizational performance. This study contributes to the dashboard, strategy, and MCS literature by revealing that dashboards are not isolated technologies, rather they play an important role in the execution of strategy at the operational levels of an organization. In addition, dashboards can also function as an interactive management control, which leads to high levels of diffusion of dashboards throughout organizations. Prior strategy literature has examined strategy alignment at the higher levels and this study extends this research stream by investigating strategy alignment at the lower operational levels of the organization. The second study utilizes the IS Success Model to explore the impacts of the antecedents of dashboard system quality and dashboard information quality on the managerial decision environment in addition to the resulting consequences or ‘net benefit’ of managerial performance and organizational performance. A field survey is used to collect data from 391 dashboard using managers to enable the analysis of the relationships predicted in the theoretical model. The theoretical model is analyzed utilizing PLS. The results show that two dimensions of dashboard quality, system flexibility and information currency, have a positive effect the managerial decision environment. The model indicates support for the consequences of managerial performance and organizational performance resulting from higher levels of decision quality in the managerial decision environment. The model also reveals that when the dashboard measures are strategy aligned, lower levels of dashboard system flexibility are associated with improved v managerial decision environment. Therefore, when organizations design their dashboard systems to support strategy alignment, managers should not be afforded high levels of system flexibility to maintain their attention on the key performance indicators selected to align with strategy. This result is a primary contribution to the strategy literature that reveals that strategy aligned dashboards are more effective in environments where the dashboard flexibility is lower. Additionally, study two also extends the strategy literature by examining strategy alignment at the lower levels of the organization, since prior research has concentrated on the higher level strategic outcomes. As dashboards become highly diffused and more managers utilize the technology, the likelihood that dashboard designers cannot provide dashboard content that fits the tasks performed by managers is higher. The third study investigates this fit between dashboard information content and task uncertainty to understand if the fit between the technology and task impacts the extent of dashboard utilization by managers based on the theory of task-technology fit (TTF). TTF predicts higher levels of utilization will increase user satisfaction and managerial performance. Data is collected from 391 managers that utilize dashboards in their weekly work life to analyze the relationships predicted in the theoretical model. PLS is utilized to analyze the theoretical model and indicates weak support of TTF impacting the extent of dashboard utilization. The model supports the hypotheses for the links between the extent of dashboard utilization and user satisfaction and managerial performance. Based on the weak findings from this theoretical model, a second model is developed and analyzed. The second model measures TTF through the mediation of task uncertainty between dashboard information content and the extent of dashboard utilization, while the first model measured TTF through interacting task vi uncertainty and dashboard information content. The results of the second model show strong support that TTF, as measured through mediation, increases the extent of dashboard utilization. This study contributes to the literature by empirically showing that more extensive levels of dashboard utilization are achieved through the antecedent of TTF, resulting in increased managerial satisfaction and managerial performance.

Profit, ergonomics, safety, employee morale, quality, efficiency, and productivity are critical components that greatly impact company success within manufacturing organizations. Therefore, it is essential that a valid and reliable systematic approach that encompasses all of these factors be developed for use by top management in today's rapidly changing manufacturing environment. Organizational-level decisions made based upon a single goal or narrow perspective that only considers one of the aforementioned components, such as profit, while ignoring others, such as employee morale, have proven harmful to the long term viability and success of manufacturing companies. Often organizational leaders are not adequately equipped to consider multiple factors that are pertinent to company success due to the complexity associated with considering a large number of organizational variables and the lack of quantitative tools and techniques to assist in this process. Thus, valid, reliable and readily available tools, methods, and techniques for integrating into decision making multiple components of profit, ergonomics, safety, employee morale, quality, efficiency, and productivity are highly needed in today's complex manufacturing business environment. This research responds to the need to develop quantitative models by creating a company success index. This index was developed using an approach to analyze and evaluate multiple factors at the strategic, tactical, and operational levels of an organization that are essential to achieve company success in manufacturing enterprises. The resulting company success index model was validated using information on market share (Specificity = 0%, Sensitivity & Accuracy = 87.5%). Future research related to this topic area should include additional studies to expand upon model validation and verification techniques.

This study investigates the effect of rainfall on transit performance measures at the route level in the Puget Sound region of Washington State. Transit agencies are required to report certain performance metrics to the Federal Transit Administration (FTA), but performance measures can also be used to evaluate service and provide customers with information regarding the transit system. Using a three-year sample of archived automatic vehicle location (AVL) and hydrologic data the relationships between ridership, travel time, delay, and rainfall were investigated. The analysis of daily ridership and rainfall resulted in no statistically significant results, however, the results are supported by the existing research in this field. There was a generally negative trend in ridership with respect to rainfall. The analysis of travel time and rainfall did not result in the expected outcome. It was hypothesized that travel time would vary with rainfall, but that was not always the case. During many rainfall events the travel time remained average. The analysis of delay and rainfall shows that the impact of rainfall on delay is more complex than assumed. The delay during dry trips was different than the delay during light and moderate rain, but during heavy rain the statistical different disappeared. These results, implications for transit operators, and future research opportunities are discussed.