No cenário onde a concorrência assume escalas globais e posturas cada vez mais agressivas, as empresas são forçadas a fornecerem para seus clientes, além de preços adequados, produtos/serviços com melhores níveis de qualidade, rapidez de entrega, estética, leque de opções, dentre outras. Neste sentido, as organizações precisam contemplar estas dimensões competitivas para o desenvolvimento e entrega de seus produtos/serviços.Consequentemente, seus sistemas de medição de desempenho também precisam refletir esta mudança, fornecendo informações mais adequadas para suportar o gerenciamento do negócio. Neste contexto, esta dissertação tem por objetivo apresentar uma sistemática para desenvolver indicadores de desempenho, visando suportar esta nova postura estratégica. Na condução do presente estudo foi adotado o método de pesquisa-ação. O princípio básico que guiou esta escolha foi o refinamento, por meio de discussões com o meio empresarial, de importantes idéias que orbitam no meio acadêmico sobre medição de desempenho. Esta interação permitiu elaborar uma metodologia consistente com as necessidades da era pós Produção em Massa. Valorização da visão sistêmica/contingencial, atenção dos interesses dos stakeholders, envolvimento dos usuários durante o desenvolvimento dos indicadores, estratégias para a transformação de dados em informação, foram importantes contribuições que surgiram desta interação e que acabaram incorporadas na sistemática.Uma experimentação da proposta foi apresentada, baseada no estudo de uma organização industrial. Objetivou-se ilustrar o modelo, não havendo a pretensão de validá-lo. / The global industrial scenario, wherein concurrence assumes a growing aggressive standing, companies are pushed up to deliver their customers beyond appealing prices, more accurate products/services and higher levels of deliverance effectiveness, esthetics, and options guide. Consequently, the companies' performance measurement systems shall reflect such change, being capable of providing more accurate information, in order to support the business management. Within this context, this study aims presenting a systematic approach for performance indicators development, to support this new strategic standing.For conducting this study, the action-research method was adopted. The driving basic principle is related to the need of constant improvement, by means of recurrent workshops within the industrial environment, of academic concepts that spin around performance measurement. Such opportunity of interaction provided the chance of setting up a methodology, which showed itself coherent with the post "Mass Production Era". The systemic/contingent view, the stakeholders interests, users involvement during the indicators development, and strategies for transforming data into information were important contribution that came up from this interaction, whose were finally incorporated within the proposed approach.An experimentation of the proposal is presented, based on the study of a industrial organization. It was aimed the model's illustration ,without purposes of validating it.

Este estudo propõe um método de avaliação de desempenho de práticas típicas da produção enxuta em indústrias de manufatura. As práticas utilizadas no método proposto são práticas enxutas operacionais (por exemplo, gerenciamento visual e troca rápida de ferramentas), diferentemente de estudos anteriores que focavam principalmente em práticas enxutas gerenciais. O método foi desenvolvido e testado em um estudo de caso realizado em uma empresa fabricante de juntas homocinéticas. Essa empresa vem adotando a produção enxuta (PE) como estratégia de produção em nível corporativo desde 2002. O método é composto de oito etapas: (a) uma avaliação da sua aplicabilidade, a qual implica em verificar se os objetivos das estratégias de manufatura podem ser atingidos através da produção enxuta; (b) uma avaliação preliminar do quanto a cultura organizacional é consistente com os princípios da produção enxuta – essa avaliação é feita através da aplicação de um checklist baseado em requisitos estabelecidos pelas Normas SAE J4000 e J4001; (c) entrevistas com gerentes para verificar suas percepções sobre os pontos fortes e fracos na implementação da produção enxuta – nesse estudo de caso, sete gerentes foram entrevistados: (d) aplicação de um checklist para avaliar o desempenho de um grupo de práticas enxutas, baseado na percepção de gerentes – nesse estudo de caso, sete gerentes preencheram o checklist e a média de desempenho de cada prática enxuta foi calculada; (e) o desenvolvimento de um ranking para avaliar a importância de práticas enxutas, baseadas na percepção de alguns gerentes envolvidos na etapa anterior; (f) seleção de indicadores de desempenho que possam quantificar indiretamente o desempenho de práticas enxutas, considerando os indicadores utilizados na empresa e indicadores utilizados em estudos anteriores; (g) coleta de dados referentes aos indicadores selecionados na etapa anterior ; (h) seminário para discutir os resultados coletados em todas as etapas anteriores. Os passos (g) e (h) não foram aplicados nesse estudo de caso. De forma geral, os resultados demonstraram que práticas enxutas fortemente associadas com a estabilidade básica, tais como a padronização, apresentaram desempenho fraco. / This study presents a method for assessing the performance of typical lean production practices in manufacturing industry. The practices encompassed by the proposed method are related to operational lean practices (e.g. visual management and single minute exchange of dies and tools), differently from previous similar studies that focused mostly on managerial lean practices. The method was developed and tested in a case study undertaken in a manufacturer of automobile axiles. This company has been adopting lean production as its manufacturing strategy since 2002. The method involves eight stages: (a) an assessment of its applicability, which implies checking whether the manufacturing strategy targets might be achieved through lean production; (b) a preliminary assessment of the extent to which the organizational culture is consistent with lean production principles – this assessment is made through the application of a check-list based on the requirements established by SAE J4000 and J4001 standards; (c) interviews with managers to identify their perceptions on strenghts and weaknesses of lean production implementation – in the case study, seven managers were interviewed; (d) application of a check-list to assess the performance of a set of lean practices based on managers perceptions – in the case study, seven managers filled out the check-list and an average degree of performance for each lean practice was then calculated; (e) the development of a ranking to assess the importance of lean practices, based on the perceptions of some of the same managers involved in the previous stages; (f) selection of performance indicators that could indirectly quantify the performance of lean practices, considering both the existing indicators in the company and existing indicators proposed in previous studies; (g) data gathering concerning results of the selected indicators; (h) a seminar to discuss the data collected during all the previous stages. Stages (g) and (h) were not carried out in the case study. Overall, the results pointed out that lean practices that are closely associated with basic stability, such as standardization, performed poorly.

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.

This thesis suggests improvements, from a strategic perspective, to the practice of scoring projects in public sector organisations. It is argues that current approaches, notably project portfolio managing (PPM), are inadequate for many such organisations, and in fact prone to problems and failure. In particular, present scoring/prioritization approaches in such contexts, largely tend to focus on financial risk/return logic. It is argued that the end result of such a ranking approach is often a non-strategic portfolio project. To address these problems, the candidate proposed the refinement of the scoring approach for project portfolios via the incorporation of Kaplan & Norton's ideas in their Balanced Scorecard (BSC). BSC introduces, apart from purely financial considerations, other 'softer' perspectives (customer, internal business processes, learning and growth) which in combination place a more inclusive emphasis on the vision and strategy of the organisation. In this thesis, it is proposed that the combined PPM and BSC scoring approach amounts to more strategic project selection. Several case studies are conducted to illustrate the merits of the combined PPM/BSC logic. These include case studies in both private and public sector organisations.

Thesis (M.Com. (Management Accounting))--North-West University, Potchefstroom Campus, 2007.

Problem: Although performance measurement systems (PMSs) in firms to a large extent regard motivation of the employees, motivation theory is rarely used as frame-work to study the use and implications of PMS. The starting point of our identified problem is the narrow theoretical framework used in prior research of formulation of PMS in firms, when only relying on agency theory. We consider the present conceptions used as a foundation for the results in theoretical and empirical research of PMS are a barrier for more efficient governance control in firms. Therefore we ask if agency theory alone solid enough as a framework to capture the complex behavioural aspects of PMS? Or does an incorporation of motivation theory extend the under-standing of the use of PMS in firms? The answer has got important practical implications for all firms characterised by the separation of ownership and control. This brings us to the question: When evaluating and rewarding employees, which aspects are crucial to consider when formulating PMS in order to maximise the value of the firm? Purpose: The purpose of this thesis is to extend the understanding of the use of PMSs in banks. Contrary to prior research in this field, our purpose is to extend the conceptual framework by incorporating motivation theory extensively when analysing the use of PMS. In addition the results of this study are intended to give practical indications from a firm value maximizing perspective of which aspects that are crucial when formulating a PMS. Method: A qualitative method has been chosen to collect empirical data to our study. We have conducted interviews with our respondents working in the two banks. Mo-reover from our theoretical and empirical the conclusions are drawn in line with the approach of abduction. Conclusion: From what we have seen in our study there is no absolute answer, since there are many contingencies which affects how a PMS should be adapted to an organisation. However, due to four numbers of reasons we have come to the conclusion that the use of one atomistic measurement system, together with a profit-sharing system, is to prefer where all employees are rewarded equally.

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