As with many new technology implementations before, Business Intelligence (BI) implementations have come under scrutiny in terms of the value added to organisations. The latest academic research uses various different ‘traditional financial methods’ such as the Return on Investment (ROI) calculations to determine the value of investments. In some instances customized measurement tools are proposed as a result of empirical studies conducted. The main objective of this study is to perform qualitative investigation on the theoretical value of BI implementations in organisations. If it is assumed that BI does add value to organisations, the primary research question aims to investigate how this value is added. A balanced scorecard second generation approach is used as theoretical framework in order to address the question. This approach is also known as strategy mapping. The research process starts with an extensive literature review on the topic of BI value evaluations and BI related balanced scorecards and strategy maps. As a result, various theoretical and practical research contributions are produced. One of the theoretical contributions includes an inventory of previous academic literature on the topic of BI value evaluations. This inventory is also presented diagrammatically. A preliminary version of the BI balanced scorecard is developed and used as foundation for a semi-structured interview template to investigate the value of BI in organisations.\ The semi-structured interview template was used as primary data generation instrument to gather data for this multiple-case study project. Four organisations participated in the study. The data obtained from the study was analysed and presented using an updated version of the theoretical framework of the study and was labelled as the intermediate version of the scorecard. The intermediate version of the BI balanced scorecard provided valuable input towards investigating how value was achieved as a result of BI implementations. These results were verified as part of a final verification process through a consultation process with the same study participants. A final version of the BI balanced scorecard is presented and included in a complete BI value solution. This version of the balanced scorecard is also a valuable practical contribution of the study. The verified results of the investigation indicated the following:- (1) BI adds value to organisations in all four perspectives of the organisation, namely the business value perspective, user orientation perspective, operational excellence perspective as well as the future orientation perspective. (2) Furthermore, the study confirmed that BI adds value to organisations through a number of benefits including an increase in sales and compliance to regulatory requirements (to name a few). (3) However, the study also indicated that value-related studies must adopt a holistic approach in an attempt to cater for the many facets of the topic. (4) Despite the challenge of implementing BI in organisations, the perceived value of BI implementations amongst senior management remained positive. This was supported by the continuous implementation of new BI projects in organisations. (5) There was a definite relationship between BI implementations and organisational performance. This is evident through the positive impact on sales figures, risk and compliance management and operational management. The study contributes to the broader field of Information Systems (IS) in numerous ways. Firstly the research discovers gaps in existing research, then proposes a method to investigate the research question as a result of the gaps identified, and -iiiuses this method as a tool to investigate the problem. The main contribution of the study is to contribute to the body of knowledge by investigating the value of business intelligence to organisations. / College of Engineering, Science & Technology / D. Litt et. Phil. (Information Systems)

Bakgrund: Prestationsmätning utgör ett grundfundament i ekonomistyrning och avser styra i riktning mot långsiktiga mål. Vidare bör prestationsmätningen vara sprungen ur såväl långsiktiga mål som strategier där det på koncernnivå är av vikt att kongruens råder mellan moder- och dotterbolag. Vid utformning av en standardiserad modell för prestationsmätning måste hänsyn tas till rådande organisationsstruktur och företagsunika förutsättningar. Representerade mätetal avser påvisa kritiska områden med förhoppning att vidareutveckla verksamheten. Problemdiskussion: Koncernen Emballator Plastics & Innovations utgör tillsammans med underliggande dotterbolag ett konglomerat med koncerngemensam lean-strategi. Koncernen erhåller på månadsbasis rapporter över dotterbolagens prestationsmätning vilka upprättats utan direktiv ifrån koncernen och därmed är av särskiljande karaktär. Ett behov har uppkommit att låta standardisera en modell för prestationsmätning som samtliga dotterbolag kan nyttja för att enklare kunna skapa en övergripande bild över dotterbolagens prestationer. Prestationsmätningsmodellen skall vara standardiserad men samtidigt inte förbise företagsspecifika förutsättningar detta för att tillföra nytta på såväl koncern- som dotterbolagsnivå. Syfte: Denna studie syftar att utveckla en standardiserad prestationsmätningsmodell till Emballator Plastics & Innovations, vilken tar hänsyn till koncernens konglomerat och lean-strategi. Utvecklad prestationsmätningsmodell ämnar skapa en övergripande bild samt tillföra nytta på såväl moder- som dotterbolagsnivå. Metod: Detta är en fallstudie med kvalitativ ansats. Tillvägagångssätt för analys har varit av deduktiv karaktär där den teoretiska grunden i huvudsak baseras på vetenskapliga artiklar. Insamling av empiriskt material har erhållits via dokument samt intervjuer av övervägande semistrukturerad karaktär. Respondenter innefattar verkställande direktörer på koncern- liksom dotterbolagsnivå. Slutsats: Kongruens mellan långsiktiga mål och strategier på Emballator Plastics & Innovations och underliggande dotterbolag har identifierats. Med anledning av identifierad kongruens har förutsättningar funnits att utforma en standardiserad prestationsmätningsmodell. Väsentliga mätetal har utkristalliseras i avseende att skapa en övergripande bild över dotterbolagens prestationer. Modellens utformning främjar konglomeratet. / Background: Performance measurement is a basic foundation in financial management and control, where the intention is to fulfill long-term objectives. Performance measurement should therefore be developed with consideration to long-term objectives and strategies. Consequently, there is a need of congruence between the parent- and subsidiary level. When developing a standardized model for performance measurement, the current organizational structure and conglomerate needs to be considered. Represented key performance measurement aim to demonstrate the critical areas with the intention to influence improvements within the corporation. Problematization: Emballator Plastics & Innovations, is a composition of underlying subsidiaries, characterized of conglomerate and lean-strategy. The corporation receives monthly reports of the subsidiaries’ performance measurement, which have been constructed without directives from the corporation and this resulted in reports of distinctive character. Consequently, the need of a standardized model of performance measurement with the aim to easier receive a comprehensive picture of the subsidiaries' overall performance has arisen. However, the remaining problem is how to develop a standardized performance measurement model, which is beneficial for both parent- and subsidiary level, without ignoring the conglomerate. Purpose: This study aims to develop a standardized performance measurement model to Emballator Plastics & Innovations, where the corporations conglomerate and lean- strategy is taken into account. The developed performance measurement model intends to create an overall picture and bring benefits to both parent- and subsidiary level. Methodology: This is a case study with a qualitative approach. Procedure for analysis has been of deductive character where the theory is mainly based on scientific articles. Collection of empirical data has been obtained through documents and interviews with semi-structured character. Respondents include chief executives at parent- and subsidiary level. Conclusion: Congruence between long-term objectives and strategies at Emballator Plastics & Innovations and subsidiaries has been identified. Regarding to the identified congruence, potentials to develop a standardized performance measurement model have been secured. Significant key performance measurements have been detected, this with aim to receive an overall picture of the subsidiaries' performance. Finally, the design of the model has been designed in consideration of the conglomerate.

Bakgrund och forskningsfråga: Målstyrning är ett viktigt hjälpmedel för företag i deras strävan efter att följa sina strategier. Målstyrning kan ske genom användning av formella eller informella styrmedel, och ska anpassas efter varje enskilt företag. Traditionella affärsverksamheter har ofta som fokus att generera vinst och använder sig främst av formella styrmedel. Kreativa näringar har istället sitt fokus på kreativiteten, och använder sig främst av informella styrmedel. Kreativa företag har inte samma möjlighet att konkurrera på marknaden som traditionella affärsverksamheter, men den ekonomiska aspekten är fortfarande viktig då det är ett krav för deras fortlevnad. Flertalet kreativa näringar väljer att diversifiera sin verksamhet inom relaterade områden för att skapa en mer stabil ekonomi. Detta medför dock en utmaning i att behålla kreativiteten inom ett område, trots en diversifierad verksamhetsstruktur. Studiens övergripande forskningsfråga är: Hur håller kreativa företag, inom konstsektorn, med relaterat diversifierad verksamhetsstruktur samman hela organisationen genom målstyrning? Syfte: Syftet med denna studie är att beskriva hur kreativa företag med flertalet olika verksamhetsgrenar utformat sin målstyrning med hjälp av olika formella och informella styrmedel. Ytterligare ett syfte är att analysera vilka fördelar och nackdelar de olika styrmedlen skapar för företagen gällande deras målstyrning. Metod: Denna studie utgör en fallstudie av två kreativa näringar. Undersökningen utgår från en abduktiv forskningsansats med en kvalitativ forskningsstrategi. Den teoretiska referensramen är främst baserad på insamlat material från litteratur och vetenskapliga artiklar. Det empiriska materialet utgörs främst av ingående personliga intervjuer, samt viss information från hemsidor tillhörande de organisationer som deltar i denna studie. Slutsats: Kreativa näringar med relaterat diversifierad verksamhetsstruktur använder formella styrmedel för att styra de ekonomiska aspekterna och informella styrmedel för att styra kreativiteten och de anställdas beteenden. Denna målstyrning gör att de kan uppfylla både deras ekonomiska och konstnärliga mål och hålla samman sin relaterat diversifierade verksamhetstruktur. / Background and research question: Performance management is an important tool for businesses in their efforts to pursue their strategies. Performance management can be achieved through the use of formal or informal control instruments, and should be tailored to each individual company. Traditional businesses often have the focus to generate profit and primarily use formal control instruments. Creative industries have instead its focus on creativity, and primarily use informal control instruments. Creative companies do not have the same opportunity to compete in the market as traditional businesses, but the financial aspect is still important as it is a requirement for their survival. Most creative industries choose to diversify their business in related areas to create a more stable economy. However, this means a challenge to retain the creativity in one area, despite a diversified business structure. The study's overall research question is: How do creative businesses, in the arts sector, with a related diversified business structure hold together the entire organization through performance management? Objective: The purpose of this study is to describe how creative companies with several different branches of business activity have designed its performance management using different formal and informal control instruments. Another purpose is to analyze the advantages and disadvantages that the different control instruments create for companies concerning their performance management. Method: This study is a case study of two creative industries. The survey is based on an abductive research approach with a qualitative research strategy. The theoretical framework is mainly based on material collected from literature and scientific articles. The empirical material consists mainly of detailed personal interviews, as well as certain information from websites belonging to organizations involved in this study. Conclusion: Creative industries with a related diversified business structure are using formal control instruments to steer the financial aspects and informal control instruments to steer creativity and employee behavior. This performance management enables them to meet both their financial and artistic goals and hold together its related diversified business structure.

The aim of this diploma thesis is to evaluate the meaning of reported data for users. The evaluation is based on the analysis of the accounting data of P Z P MERLIN s.r.o. The diploma thesis is divided into the theoretical and practical part. The theoretical part is elaborated according to specialized literary publications and sources, which are focused on controlling, reporting, reporting users, information sources for reporting, classification and processing of reports, key performance indicators, models of economic evaluation of the company. In the practical part, the characteristics of the company P Z P MERLIN s.r.o. is described. Then, the analysis of the company's financial situation for the period from 2013 to 2017 follows. using key performance indicators and models of economic assessment. In the practical part, the analysis of the company's current reporting system is performed and evaluated on the basis of the internal audit procedures. At the end of the practical part, there is a recommendation and a proposal how to structure the company's data so that their users can perceive them in all contexts and parameters that are important for their decision making.

Der 39. Band der Leipziger Beiträge zur Informatik setzt sich mit den Herausforderungen im Zusammenhang mit der zunehmenden Industrialisierung der Dienstleistungswirtschaft auseinander. Eine hohe Komplexität der Dienstleistungsportfolios sowie eine zunehmende Dienstleistungsorientierung ehemals rein produktionswirtschaftlich ausgerichteter Unternehmen bedürfen leistungsfähiger und angepasster Methoden und Werkzeuge. Voraussetzung dafür ist die präzise und umfassende Modellierung von Dienstleistungen, die Berücksichtigung von Aspekten der Produktivität sowie die Entwicklung geeigneter Softwarewerkzeuge. Das vorliegende Buch beschäftigt sich mit diesen Herausforderungen und Fragestellungen und schlägt verschiedene Lösungsansätze vor.

This thesis is focused on research of available resources about applicable methods and approaches of implementation of Business Intelligence in sales department of mid-size local company focused on information technologies. The solution is aimed on controlling and performance measurement. Local specifics and company culture of innovation and creativeness are considered during the whole work. The next part of the work is analysis of the company environment and appropriable process of implementation matching current maturity level of company. The goal is to define appropriable set of indicators for performance measurement of sales representatives in order to reflect the reality and allow the relative comparison of individuals. This solution is applied in specific company and as a result there are identified issues of this proposal and suggested recommendations for the future modifications. The work is based on research of available resources and identification of the best practices methods of design and implementation of this system. The next part contains detail analysis of the company, application of conclusion of the theoretical part and suggestion for optimal process of successful adaptation. As a result the structure of metrics has been built and it was verified that the detail analysis is required for relevant definition of the scope of the project, identification of risks and preparing the real schedule. It has been verified, that implementation of performance measurement system requires complex changes in company culture and close coordination to other triggered changes in workflow and quality of recorded data in information systems.

Almost two decades after the burst of the Dot-com bubble, investors are opinionated as to whether a new technology bubble has formed in the equities market. Similar to the late 1990's and early 2000's, many Internet firms today go through initial public offering without yet turning over a dollar of earnings, but boast certain revenue-associated performance metrics to investors promising of future success. However, investors are known to hold sentiments sensitive to earnings announcements (Seok, Cho & Ryu, 2019) and reward firms which meet or beat earnings with higher stock returns (Bartov, Givoly & Hayn, 2002). That raises a question on the content of earnings announcements: Besides earnings and cash flow, are there other factors that may influence investor decisions to trade some Internet stocks? My primary hypothesis is that the voluntary disclosure of specific non-financial key performance indicators (NFKPI) during earnings announcement by Internet firms influences the investors' investing/trading decisions. My motivation for this research is to understand better whether there is a strategic element in the voluntary disclosure of NFKPI in Internet companies and how it may impact investors' decisions. The results could be useful to firms in their evaluations of whether to release NFKPI or similar information and to equity research analysts as well as investors in measuring their expectations and valuations of the firms' stocks. The intention of the study is not to generalize the findings to the full market, as the number of companies with the practice of voluntary disclosure of NFKPI is comparatively few compared to those without the practice. Instead, this study examines the effects of NFKPI on the stock returns of those companies which choose to disclose it. I use event study methodology to test the statistical significance of disclosure of NFKPIs during earnings announcements. By controlling for earnings surprise and other meaningful financial ratios, I also examine how the signaling effect of NFKPI could be distinguished from the signaling effects of important information concurrently released during earnings announcements. I focus on two types of NFKPI within the Internet industry: Gross Bookings for online booking agency services and Daily Active Users for social media. As earnings reports and quarterly filings often do not necessarily come together on the same date, I hand-collected data to estimate the surprise effect of NFKPI per earnings announcement, by using available broker forecasts of the respective NFKPI as a proxy for the investor's NFKPI expectation. The results show that while revenue surprise remains consistently the most influential variable to investors, NFKPI Surprise has a positive, statistically significant relationship with the firm's abnormal returns. Additionally, despite being insignificant when expected earnings is beat or in line with consensus, NFKPI Surprise is found statistically significant with a positive relationship to abnormal returns when expected earnings is missed. In line with existing research on management's motivation to prevent negative earnings surprises (Matsumoto, 2002), these findings imply that if firms could employ the voluntary disclosure of NFKPI to manipulate investors' impression and to cushion their stock prices against potential negative market reactions when earnings is missed.

<p>This thesis explores and explains the existence of a best practice model to optimise the transfer of funds (&ldquo / the transfer funding process&rdquo / ) between funders and service providers in the public sector. Using ideas about best practice in a specific context, the Health environment, it investigates the perceptions of managers about the transfer of funds between the Provincial Government of the Western Cape and the Local Authority of the City of Cape Town, the existence of a formula that will indicate appropriate amounts to transfer to service providers, and how information systems might assist with the process and the formula.</p>

Die Produkte von Maschinen- und Anlagenbauunternehmen stellen in der Regel langlebige, kundenspezifische Investitionsgüter dar. Je umfangreicher die Konstruktions- und Montagezeiten des Investitionsgutes, umso frühzeitiger muss der Kunde sich festlegen, welche Leistungsmerkmale gefordert werden und unter welchen Bedingungen die Maschine oder Anlage arbeiten muss. Hierbei kommt es regelmäßig zu Divergenzen zwischen dem Bedarf des Kunden zum Lieferzeitpunkt, der Nachfrage zum Zeitpunkt der Kaufentscheidung und dem Angebot des Anbieters. Um diese Divergenzen ab dem Zeitpunkt des Kaufs zu beheben, sind mehr oder weniger kostenintensive technische Leistungsveränderungen – so genannte Modifications – erforderlich. Die Arbeit zeigt zum einen Erkenntnisse aus der Untersuchung von Modifications. Zum anderen bietet sie ein theoretisch und insbesondere ein empirisch orientiertes, umsetzbares System (Modification- Management), mit dem dieser Problematik nachhaltig begegnet bzw. der Umgang damit optimal gestaltet werden kann.

<p>This thesis explores and explains the existence of a best practice model to optimise the transfer of funds (&ldquo / the transfer funding process&rdquo / ) between funders and service providers in the public sector. Using ideas about best practice in a specific context, the Health environment, it investigates the perceptions of managers about the transfer of funds between the Provincial Government of the Western Cape and the Local Authority of the City of Cape Town, the existence of a formula that will indicate appropriate amounts to transfer to service providers, and how information systems might assist with the process and the formula.</p>