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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
31

Perspectives on the implementation of the performance management and development system in the department of social development in Eastern Cape

Makas, Siphiwo Seymour January 2011 (has links)
<p>This research report, explores the challenges contributing to a non-effective implementation of performance and development management system at the Department of Social Development in Eastern Cape. My argument is that although the system has been fully implemented throughout the province and in all the layers of the department, there are still challenges that contribute to its ineffective implementation of this system. This research report debates a range of issues such as: challenges that revolve around the lack of proper&nbsp / knowledge and training in staff, non-alignment of performance contracts with operations of the department, attitudes of officials towards the system itself and the desired&nbsp / institution&rsquo / s operation that may contribute to its performance and achieve its objective of effective service delivery meaningfully. The research report also explores the paradigm shift&nbsp / of the department from a traditional &lsquo / welfarish&rsquo / approach to a one that focuses on social development. This research especially seeks to understand how the department seeks to plan for institutional change that will promote delivery its services to communities more. The reason for this focus derives from department is practice to provide services sectoralyand not in an integrated manner. Hence the critique, in this research is of the roles and responsibilities of all different layers of the department. This, I specifically argue for re-orientation of the department, not merely institutionally, but also strategically by adopting a social development approach to service delivery.</p>
32

Jazykový transfer a plynulost / Language transfer and fluency

Jiřelová, Karolina January 2018 (has links)
The present thesis is concerned with the phenomenon of language transfer of fluency in sponteneous speech of advanced learners of English, whose first language is Czech. Particularly, it considers the transfer of speech rate and two selected speech management strategies: filled pauses and repeats. These strategies commonly occur in the speech of native speakers. Non-native speakers, however, tend to overuse these and the difference in distribution as compared to native speech can negatively influence their fluency. The thesis examines the hypothesis that speech rate and the use of filled pauses and repeats are affected by transfer from L1 alongside increased planning pressures, leading to overuse of these strategies in the speech of advanced learners and the differences in distribution. The data for analysis were taken from English and Czech recordings of eight advanced learners.
33

Pilotní implementace Business Intelligence v obchodní firmě / Pilot implementation of Business Intelligence in a retail company

Savka, Ján January 2017 (has links)
The thesis focuses on implementation of Business Intelligence in a small retail company. The aim of the thesis is to design a pilot Business Intelligence solution to support management activities in Lintea, s. r. o. The company is part of Slovak lingerie and underwear retail market since 2004. Business performance measurement is not effectively supported in the company. Rise in the quality level of management activities is the main benefit of the proposed implementation which is achieved by delivering previously inaccessible or laboriously accessible information in an appropriate form. Proposed solution substantially simplifies, accelerates and improves management and decision making activities in the company. Thesis has two parts: theoretical and practical. Theoretical part has two chapters devoted to performance management and BI. Chapter about performance management presents wider aspects of using BI in companies and introduces the Balanced Scorecard method. Chapter about Business Intelligence defines BI, explains its principles, components and basic analytic method of BI - the dimensional modelling which is then applied in the practical part. The theoretical part ends with the description of current situation in the BI market. The practical part starts with the introduction of the company Lintea, s. r. o. followed by the description of its current state and proposal of the business performance measures based on the Balanced Scorecard method. Second chapter of the practical part contains the proposed Business Intelligence solution itself. Individual steps of the Business Intelligence design process are: analysis of prerequisites and requirements, analysis of data sources, dimensional modelling, ETL design, multidimensional data structures design and finally presentation layer design.
34

Aplikace Pollakovy metody Hodnocení vitality podniků v českých podmínkách / Application of Method Vitality of Company Evaluation Designed by Pollak in the Czech Conditions

Spálovský, Mojmír January 2010 (has links)
The paper deals with the verification of method Vitality of company evaluation, designed by Harry Pollak. The aim of this paper was to verify based on case studies the accuracy of how the method works and modify it for use in the Czech conditions. Qualitative research in the form of a guided interview was due to the effectiveness of the method verification focused on the 22 companies that have gone through crisis management. Research has shown that the method is fully functional and correctly diagnoses the health of the company, regardless of size, industry, history or location. Through revision of the method in the form of adjustment weights, changes and additions of the characteristics and their parameters was developed a new method of Vitality of company evaluation, which better reflects the conditions of Czech companies, emphasis the importance of key business elements and easier evaluates extreme situations of the company. This diagnostic method is generally applicable, simple, quickly and easily interpretable and applicable, which responds to the imperfection of previous methods. The experience of crisis management case studies show that the crisis caused by over-indebtedness or decline in demand due to external reasons are those that can be solved. The basic elements of these solutions are quality products, satisfied customers and reliable staff.
35

Managing and Measuring Knowledge-based Value Creation in Ambulatory Healthcare

Pflugfelder, Nina Sophie 05 June 2023 (has links)
Purpose/ Background The key resource for value creation in ambulatory healthcare is knowledge. Providers of ambulatory care are faced with knowledge-related challenges: Increasingly complex disease patterns and rapid medical innovation overwhelm their capacity to identify, generate, integrate, modify, diffuse and apply relevant knowledge. This results in reduced quality of care. Nevertheless, knowledge-based value creation has not been widely explored in ambulatory healthcare. Several research gaps explain: There are few publications regarding tools and methods for the management of knowledge resources in this context. Furthermore, the causal links between knowledge and organizational outcomes has not been theorized. A third major gap in the literature is the non-existence of frameworks for measuring knowledge-induced ambulatory healthcare performance. Against this backdrop, this dissertation attempts to answer the following overarching question: How can knowledge-based value creation be managed and measured in ambulatory healthcare? Design/ Methodology/ Approach This cumulative dissertation adopts a mixed-methods approach, i.e., each of the four included publications adopts a methodological approach appropriate to its topic and research question. The first publication narratively reviews major developments in Intellectual Capital (IC) and Knowledge Management theory. It benchmarks the new industry standard on Knowledge Management Systems (ISO 30401) against the previous literature by means of document analysis. Thereby it summarizes the state of research and practice regarding knowledge-based value creation. The second publication takes the form of a systematic literature review. In line with the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines, it summarizes the literature on Knowledge Management and performance in ambulatory healthcare. It compiles an overview of Knowledge Management practices which have been studied in the literature. Furthermore, it lists the indicators used to measure the impact of Knowledge Management on ambulatory healthcare performance and assesses their usefulness for further research and practice. The third publication explores the Knowledge Management-performance relationship by means of qualitative data analysis. Based on interviews with stakeholders from the ambulatory healthcare context, a toolbox of human-centered Knowledge Management methods and technical Knowledge Management tools for ambulatory healthcare is compiled. A conceptual model of the causal links between knowledge and organizational value creation is derived. The fourth and final publication uses social network analysis to measure Relational Capital in referrer networks of medical specialists in ambulatory settings. Using inferential statistics, it correlates Relational Capital with the economic performance of healthcare providers.   Findings The first publication shows that the “ISO 30401:2018 Knowledge Management Systems” standard successfully integrates the broad and heterogenous extant literature on Intellectual Capital and Knowledge Management. The standard creates a common language for this research field and provides guidelines for Knowledge Management Systems across geographical, industry and organizational settings. As it is intentionally neutral with regards to concrete Knowledge Management tools and methods, the challenge lies in the implementation of the standard in practice. The second publication is a systematic literature review on Knowledge Management and its effects on the performance of ambulatory healthcare providers. It reveals that the previous literature is narrowly focused on 6 types of Knowledge Management practices, namely Electronic Health Records, Health Information Systems, Clinical Decision Support Systems, Trainings, Communities of Practice and bundles of firm-specific Knowledge Management initiatives (“multi-faceted interventions”). In previous publications, these tools and methods were mostly studied in relation to healthcare quality, while other outcomes like financial performance, staff engagement and patient satisfaction were neglected. The third publication, an interview-based conceptual study, paints a different picture than the literature review. Practitioners use a much broader range of Knowledge Management initiatives than those studied in the literature. Specifically, self-learning tools such as apps and podcasts as well as immersive training sessions are used by ambulatory healthcare providers. Also, technical gadgets for speech recognition and automated data processing are used. Sector stakeholders also relate Knowledge Management initiatives to a much wider set of outcome dimensions than the academic literature. Financial performance, staff engagement and client (patient/ referrer) satisfaction were named as distal outcomes. According to the interviewees in the study, Knowledge Management initiatives have direct causal connections with these outcomes as well as indirect connections mediated by quality and efficiency. The fourth publication shows that Relational Capital in social-professional networks of medical specialists can be measured by social network metrics (degree, density, relative betweenness centrality, referrer concentration). Furthermore, empirical support for the relationship between the Relational Capital and economic performance of medical specialist offices is provided. Originality/ Value In summary, this thesis makes three key contributions to research: Firstly, it provides an overview of human-centered Knowledge Management methods and technical Knowledge Management tools for the ambulatory healthcare context. Secondly, it sheds light on the causal links between knowledge resources and value/performance delivered by ambulatory healthcare providers. Thirdly, it develops a measurement framework for Relational Capital. Finally, it points out a range of research questions worth exploring.:1 Introduction 1 2 Theoretical Premises 5 2.1 Definitions 5 2.1.1 Ambulatory Healthcare 5 2.1.2 Value in Ambulatory Healthcare 9 2.1.3 Knowledge 11 2.1.4 Knowledge Management 12 2.1.5 Intellectual Capital 18 2.2 The Resource-based View of the Firm 21 2.2.1 Historic Development 21 2.2.2 Key Criticisms 24 2.2.3 Applicability of the Resource-based View to Healthcare 24 2.3 Intellectual Capital Theory 27 2.3.1 Historical Development of Intellectual Capital Theory 27 2.3.2 Intellectual Capital Theory in (Ambulatory) Healthcare 37 2.3.3 Criteria for Constructing and Assessing Intellectual Capital Measurement and Management Frameworks 39 2.4 Knowledge Management Theory 41 2.4.1 Development of Knowledge Management Theory 41 2.4.2 Knowledge Management Theory in (Ambulatory) Healthcare 50 2.4.3 Criteria for Constructing and Assessing Knowledge Management and Measurement Frameworks 51 3 Methodology and Data 53 3.1 Thesis: Mixed Methods Approach 53 3.2 Methodology Publication 1: Narrative Review and Document Analysis 55 3.2.1 Methodological Considerations 55 3.2.2 Data and Analyses 56 3.2.3 Trustworthiness 56 3.2.4 Methodological Issues 56 3.3 Methodology Publication 2: Structured Literature Review 57 3.3.1 Methodological Considerations 57 3.3.2 Sampling and Data Collection 58 3.3.3 Trustworthiness 61 3.3.4 Methodological Issues 61 3.4 Methodology Publication 3: Interview-based Qualitative Data Analysis 63 3.4.1 Methodological Considerations 63 3.4.2 Interview Guide Development 63 3.4.3 Sampling and Data Collection 64 3.4.4 Analyses 66 3.4.5 Trustworthiness 67 3.4.6 Methodological Issues 67 3.5 Methodology Publication 4: Social Network Analysis and Inferential Statistics 69 3.5.1 Methodological Considerations 69 3.5.2 Metric Choice 69 3.5.3 Network Construction 73 3.5.4 Regression Methodology 73 3.5.5 Model Specification 76 3.5.6 Database and Software 82 3.5.7 Reliability and Validity 82 3.5.8 Methodological Issues 82 4 Publication 1: The ISO 30401 Knowledge Management Systems Standard – A New Framework for Value Creation and Research? 83 4.1 Abstract 83 4.1.1 Purpose 83 4.1.2 Design/ Methodology/ Approach 83 4.1.3 Findings 83 4.1.4 Originality/ Value 83 4.2 Introduction 84 4.3 Theoretical Background 85 4.3.1 Roots of Knowledge Management Theory 85 4.3.2 Knowledge and Value – the Resource-based View (before 1991) 86 4.3.3 Theory Development in the 1990s 86 4.3.4 Theoretical Diversification and Empirical Testing in the 2000s 88 4.3.5 Consolidation in the 2010s 88 4.3.6 Approaches to the ISO 30401 89 4.4 Structure and Content of the ISO 30401 – Knowledge Management Systems Standard 90 4.4.1 Structure of the ISO 30401 90 4.4.2 Knowledge Management System Requirements According to ISO 30401 90 4.4.3 Features of the Organizational Context Supporting the Knowledge Management System 93 4.4.4 Non-requirement Statements 93 4.5 Looking Back: Benchmarking the ISO 30401 Against the Literature 94 4.5.1 Nature of Knowledge Management 94 4.5.2 Knowledge Management Practices 95 4.5.3 Knowledge Management Enablers 97 4.5.4 Knowledge and Value Creation 99 4.6 Looking Forward: Maximizing Knowledge-based Value Creation 100 4.6.1 Operationalize the ISO 30401 Based on Empirical Evidence 100 4.6.2 Leverage Effects of Standardization on the Organization 101 4.6.3 Consider Market Forces 101 4.7 Conclusions 102 4.7.1 Synthesis of Findings 102 4.7.2 Contribution and Limitations 102 5 Publication 2: Knowledge Management as a Driver of Performance in Ambulatory Healthcare – a Systematic Literature Review Through an Intellectual Capital Lens 104 5.1 Abstract 104 5.1.1 Purpose 104 5.1.2 Design/ Methodology/ Approach 104 5.1.3 Findings 104 5.1.4 Originality/ Value 104 5.2 Introduction 105 5.3 Methods 106 5.3.1 Data Sources and Search Strategy 106 5.3.2 Quality Assessment Strategy 107 5.3.3 Inclusion and Exclusion Criteria 107 5.3.4 Data Extraction Methods 108 5.4 Findings 108 5.4.1 Search Results 108 5.4.2 Types of Knowledge Management Initiatives and Knowledge Management Impact on Intellectual Capital 109 5.4.3 Performance Dimensions, Indicators and Impact 133 5.4.4 Relevance, Validity and Feasibility of Indicators 134 5.5 Discussion 135 5.5.1 What Knowledge Management initiatives have been used by ambulatory healthcare providers and how do they influence Intellectual Capital? 135 5.5.2 How has Knowledge Management-induced performance been operationalized in ambulatory healthcare and what impact of Knowledge Management on performance has been observed? 136 5.5.3 How suitable are the indicators used in the literature for further research on Knowledge Management, Intellectual Capital and performance in ambulatory healthcare settings? 137 5.5.4 Implications for Research 138 5.5.5 Implications for Practice 139 5.5.6 Limitations 139 6 Publication 3: Developing a Conceptual Model for Knowledge Management and Organizational Success in Ambulatory Healthcare 140 6.1 Abstract 140 6.1.1 Purpose 140 6.1.2 Design/ Methodology/ Approach 140 6.1.3 Findings 140 6.1.4 Originality/ value 140 6.2 Introduction 141 6.3 Related Literature 142 6.3.1 Definition: Fluid Nature of Knowledge 142 6.3.2 Definition: Business Process-Oriented Knowledge Management 142 6.3.3 Knowledge Management in Ambulatory Healthcare 143 6.4 Methodology 144 6.4.1 Sample: Two Sets of Semi-structured Interviews 144 6.4.2 Method: Qualitative Content Analysis (“Coding”) 145 6.5 Findings 145 6.5.1 Process-oriented Taxonomy of Knowledge Management Methods and Tools for Ambulatory Healthcare 145 6.5.2 Conceptual Model of Knowledge Management-induced Ambulatory Healthcare Performance 149 6.6 Discussion 154 6.7 Conclusion 156 7 Publication 4: Relational Capital in Referrer Networks of Medical Specialists in Office Settings 158 7.1 Abstract 158 7.1.1 Purpose 158 7.1.2 Design/ Methodology/ Approach 158 7.1.3 Findings 158 7.1.4 Originality 158 7.2 Introduction 159 7.3 Literature-based Hypothesis Development and Variable Selection 161 7.3.1 Dependent Variable: Economic Performance 162 7.3.2 Independent Variables: Network Characteristics 162 7.3.3 Control Variables: Characteristics of the Organization 166 7.4 Methods 167 7.4.1 Data Source 167 7.4.2 Constructing Medical Specialists’ Networks 167 7.4.3 Statistical Analyses 168 7.5 Findings 168 7.5.1 Sample Characteristics and Descriptive Statistics 168 7.5.2 Correlation of Network Characteristics with Practice Performance 170 7.6 Discussion 173 7.7 Conclusion 174 7.7.1 Contributions to the Literature 174 7.7.2 Implications for Practice 174 7.7.3 Limitations 175 7.7.4 Opportunities for Future Research 176 8 Discussion and Conclusion 177 8.1 Summary of the Results of the Thesis 177 8.2 Contributions to Research 178 8.2.1 Topic 1: Management of Knowledge Resources 178 8.2.2 Topic 2: Knowledge and Value Creation 179 8.2.3 Topic 3: Knowledge (Performance) Measurement 180 8.3 Implications for Practice 181 8.4 Limitations 183 8.5 Opportunities for Future Research 183 8.6 Conclusion 185 9 Appendix I: Questionnaire for Publication 3 (Physician Version) 186 10 Appendix II: Code Counts from the Second Interview Cycle (Publication 3) 192 11 Publication bibliography 198
36

Assessing Knowledge Management Values by Using Intellectual Capital to Measure Organizational Performance

Nguyen, Thuan L. 01 January 2016 (has links)
Measuring knowledge management performance was one of, if not the most challenging knowledge management activities. This study suggested using intellectual capital as a proxy for knowledge management performance in evaluating its impact on organizational performance. The Value Added Intellectual Coefficient model was employed to measure intellectual capital. Although being used widely in research, the model had its limitations. Also, for intellectual capital measurement, there was a lack of guidelines supported by empirical evidence or best practices. The present study aimed to test the classic and a modified version of this model, and based on the results, shed light on whether the classic version was good enough or the modified one should be highly recommended. The financial fundamental and market data of 425 randomly selected publicly listed firms were collected, and the structural equation modeling technique was employed to test the models. Chi-square difference test was performed to determine whether there was a statistically significant difference between these two models. The results of the tests indicated that the difference between them was insignificant. Therefore, it was concluded that the classic model is adequate, and it can be used effectively to measure intellectual capital. Adding two new efficiency elements – research and development efficiency and relational capital efficiency – in the model did not provide any significant benefit.
37

Vztah mezi systémy odměňování výkonných ředitelů a výkonem bank příjemců TARP / Relationship between Executive Compensation and Bank Performance of TARP Recipients

Zamrazilová, Marta January 2011 (has links)
The objective of this diploma thesis is to examine the relationship between executive compensation and bank performance. We study the executive pay structure of the U.S. largest 100 bank holding companies during period 2002-2009. Our data analysis describes differences between behaviour of TARP recipients and the banks that did not receive state financial help with consideration of financial crisis effect. We use econometric model to test the dependence of bank performance measures and particular elements of executive remuneration - total sum, bonus, stock award and option award. The relationship is generally considered as weak, but we also find linkage between TARP recipients' compensation and Market Capitalisation and on the other hand non-TARP bank appeared to define compensation according to earning per share. A special attention is devoted to executive remuneration structures of TARP recipients with weakest results and their comparison with Dodd-Frank Financial Reform Act and TARP standards. JEL Classification: G21, G35, G38, K23 Keywords: Executive compensation, bank performance, Troubled Asset Relief Program, performance-related pay, corporate governance, financial crisis, executives
38

Relationship between firm’s sustainability strategic behaviour and performance: a meta-analytic review and theoretical integration

Gabriel, Amir 17 August 2012 (has links)
Most theories that attempt to describe the relationship between corporate sustainability strategies and a company’s triple bottom line also make the assumption that there is insufficient evidence to produce generalizable conclusions. This study contributes to the overall body of knowledge, as there is a lack of significant generalizable knowledge on corporate sustainability strategies and a company’s triple bottom line. To provide a methodologically more rigorous review, we performed a meta-analysis on 18 scholarly articles from top-tier academic journals containing 64 experimental treatments that measured an observed (not self-reported) behavioural outcome, which yielded a sample size of 23,871 observations. Most studies combined multiple treatments, which preclude definitive conclusions on the most effective treatments. The findings suggest that there is a positive medium to strong relationship between sustainability-oriented strategies, for both reactive and proactive behaviours (Dyllick et al., 1997; Gminder et al., 2002), and a company’s “triple bottom line.” Furthermore, regardless of the firm type (e.g., multinational corporation or local establishment, emerging economy firm or developed nation business), proactive sustainability-oriented strategies tend to have a higher payoff than firms that adopt reactive sustainability-oriented strategies. This meta-analysis establishes a greater degree of certainty with respect to corporate sustainability strategies and a firm’s triple bottom line relationship than currently assumed by many business scholars. To conclude, the sustainability concept has significantly expanded the scope of measuring organizational performance according to economic, social, and environmental components (Robins, 2006), which are collectively described as the “triple bottom line.” Organizations have determined that specific products and processes can have serious environmental and social implications beyond providing typical economic benefits (Sarkis, 2001). Based on the results of this study, companies should develop more diversified sustainability strategies that will help them to identify and capture value (McMullen, 2001). The results demonstrate that sustainability can provide companies with a strategic advantage, which is vital for the organization’s long-term viability and success (Orlitzky et al., 2003). This study also examines the balance between reasonable return on investment and long-term organizational viability, which greatly impacts organizational decision-makers that contend with numerous stakeholder issues, pressure from environmental agencies, and increased social consciousness that affects workers, consumers, and communities. It supports the conclusion that being proactive in responding to these conflicting pressures and barriers helps organizations to achieve higher levels of performance.
39

Relationship between firm’s sustainability strategic behaviour and performance: a meta-analytic review and theoretical integration

Gabriel, Amir 17 August 2012 (has links)
Most theories that attempt to describe the relationship between corporate sustainability strategies and a company’s triple bottom line also make the assumption that there is insufficient evidence to produce generalizable conclusions. This study contributes to the overall body of knowledge, as there is a lack of significant generalizable knowledge on corporate sustainability strategies and a company’s triple bottom line. To provide a methodologically more rigorous review, we performed a meta-analysis on 18 scholarly articles from top-tier academic journals containing 64 experimental treatments that measured an observed (not self-reported) behavioural outcome, which yielded a sample size of 23,871 observations. Most studies combined multiple treatments, which preclude definitive conclusions on the most effective treatments. The findings suggest that there is a positive medium to strong relationship between sustainability-oriented strategies, for both reactive and proactive behaviours (Dyllick et al., 1997; Gminder et al., 2002), and a company’s “triple bottom line.” Furthermore, regardless of the firm type (e.g., multinational corporation or local establishment, emerging economy firm or developed nation business), proactive sustainability-oriented strategies tend to have a higher payoff than firms that adopt reactive sustainability-oriented strategies. This meta-analysis establishes a greater degree of certainty with respect to corporate sustainability strategies and a firm’s triple bottom line relationship than currently assumed by many business scholars. To conclude, the sustainability concept has significantly expanded the scope of measuring organizational performance according to economic, social, and environmental components (Robins, 2006), which are collectively described as the “triple bottom line.” Organizations have determined that specific products and processes can have serious environmental and social implications beyond providing typical economic benefits (Sarkis, 2001). Based on the results of this study, companies should develop more diversified sustainability strategies that will help them to identify and capture value (McMullen, 2001). The results demonstrate that sustainability can provide companies with a strategic advantage, which is vital for the organization’s long-term viability and success (Orlitzky et al., 2003). This study also examines the balance between reasonable return on investment and long-term organizational viability, which greatly impacts organizational decision-makers that contend with numerous stakeholder issues, pressure from environmental agencies, and increased social consciousness that affects workers, consumers, and communities. It supports the conclusion that being proactive in responding to these conflicting pressures and barriers helps organizations to achieve higher levels of performance.
40

Finances publiques et gestion par la performance dans les pays membres de l'UEMOA : étude de cas du Sénégal / Public finances and management by performance in the member countries of the WAMEU : the case of Senegal

Ba, Boubacar Demba 30 March 2015 (has links)
A la suite de beaucoup d’autres pays, ceux de l’Union économique et monétaire ouest africaine (UEMOA) ont adopté le système de gestion par la performance des politiques publiques. Il s’agit d’un système global qui inclut, en phase d’élaboration des politiques publiques – déclinées en missions, programmes et actions -, de reconnaître la contrainte budgétaire qui s’impose partout, de définir le périmètre de ces politiques, d’en dégager les priorités et d’envisager leur exécution dans un cadre pluriannuel. En phase d’exécution, la gestion par la performance implique d’accorder plus de liberté aux gestionnaires, notamment dans l’utilisation des ressources tant humaines que matérielles. En contrepartie de cette liberté, se trouve la responsabilité des gestionnaires. En phase de contrôle enfin, la gestion par la performance suppose la modernisation des contrôles a posteriori traditionnels par leur inclusion dans les contrôles préventifs managériaux que sont le contrôle interne, le contrôle de gestion, l’audit. Elle suppose enfin un usage plus systématique de l’évaluation. / Behind many of other countries, those of the West African Monetary and economic Union adopted the management by performance system. It’s a global system of management of public policies, which come in missions, programs and actions. It includes, in the stage of public policies elaboration, to recognize the budgetary restriction which imposes up on everywhere and to specify the framework of these policies and to draw priorities and to consider the long term basis for their execution. The system supposes, in the stage of accomplishment, to grant freedom to managers, particularly in their use of the means, what implies, in return, their accountability. At last, the system supposes, in a third stage, a systematic use of internal control and audit and evaluation.

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