Background: In a context of belt-tightening policy and of increasing competition between universities in France and in Germany, universities and therefore professors are required to increase their efficiency and to provide evidence of it. Performance measurement systems are assumed to increase transparency and incentives within the university sector. Purpose: The purpose of this thesis is to analyze to which extent performance measurement of professors at one French and one German university is relevant and how this performance can be measured. The study is conducted at the business school l’IECS Ecole de Management de Strasbourg (France) and within the Faculty of Business & Economics at the Europa-Universität Viadrina in Frankfurt an der Oder (Germany). Method: Performance measurement is considered through the study and the comparison of two universities. Based on a theoretical framework including theories from the private sector, the public sector and the university sector, several in-depth interviews are conducted to collect facts and opinions from both professors and administrators and from both the IECS and the Viadrina. Conclusion: This study assesses the relevance of the measurement performance of professors at the IECS and the Viadrina. It provides also the main areas where professors’ performance should be measured and the main methods to measure this performance. Lastly the thesis raises several issues linked to performance measurement such as the organizational culture of universities, the utilisation of performance measurement system information and the impacts of performance measurement.

The purpose of this Bachelor Thesis is to study performance measurement within two lo-gistics companies and how they balance financial and non-financial performance measures. The study takes a qualitative approach to find out how, and also why the two selected logis-tics companies handle performance measurement the way they do. Current discussions on the topic of performance measurement involve whether smaller companies can benefit from measuring non-financial aspects of its business and develop measurement systems such as the Balance Scorecard, or whether this is a waste of a small companies’ scarce resources and is something that can best be utilized by larger companies with more resources. Some au-thors argue concerning performance measurements that size influence the firm’s controlling systems, as larger firms tend to rely more on formal administrative control while small and medium sized companies could therefore be seen as having a more informal administrative control. According to the initial survey done in this study company size seemed to be re-lated to the extent which companies were involved in performance measurement. The two logistics companies participating in the main study are Hemglass and Kronans Droghandel. KD work deliberately with performance measurements based on long-term thinking in connection to their strategy while Hemglass doesn't work with these issues to the same extent. In accordance to our findings in this study Kaplan & Norton (1996) state that the major expected benefits and reasons for using both financial and non-financial measures materialize when the relationships between the two are understood. These rela-tionships can be hard to establish, some links are more obvious than others, but if this can be managed the performance measurement efforts will be more fruitful.

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

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

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

This dissertation focuses on the interactions between local public sector organisations and institutions in the development of performance measurement (PM) targets and indicators. The research is grounded in the performance measurement and management literature and adopts a joint new institutional and resource dependence perspective. Empirically, the research, which is qualitative and theory-building, consists of case studies undertaken in local public sector organisations in England. The iterative comparison of theory and data has enabled the investigation of a number of relevant themes. In the last decade, the British Government has placed great emphasis on the consistency of objectives, targets and indicators from national to local levels with the aim of enhancing performance, transparency and accountability, and of driving behavior. However, this research shows that the influence of several organizations and the co- existence of various PM initiatives generate confusion and overlaps locally. Moreover, in the cases considered the unmanageable number of indicators and the lack of clarity regarding the drivers and purposes of PM have led to confused massages and counter- productive approaches to the measurement and management of performance. From a theoretical view-point, the favourable comments expressed by interviewees regarding the current PM regime contrast with critics of New Public Management. Furthermore, legitimacy-seeking and efficiency-enhancing rationals have emerged as intertwined and loosely coupled. This is in opposition to what is maintained by early new institutional theorists. In line with resource dependence theory, PM systems were found to be significant components of power systems in organisations. Through the examination of the roles of PM and the investigation of relevant concepts such as 'golden thread' and performance culture, this research aims to make an impact on policy-making and to improve the ways in which targets and indicators are set and used, hence having a positive effect on the services delivered.

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

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

This paper examines the information content of net income and cash flows for hotel and tourism industry and department store industry in Taiwan. The National Association of Real Estate Investment Trust (NATEIT) has suggested that Net Income is a misleading measure of operating performance for income-producing real estate operating companies. They assert that historical cost based depreciation is inappropriate for income-producing real estate because it is not correlated with changes in the value of those real estates. Thus, the NAREIT has promoted Funds From Operations (FFO) as a supplemental measure of operating performance. FFO is calculated as net income adding depreciation expense and excluding realized gain or loss from the sale of properties. Like the REITs, the hotel and department stores industry hold and operate income-producing real estate. We test the NAREIT proposal that FFO is a more informative measure for real estate operating companies by doing an empirical analysis for hotel industry and department store industry. The results suggest that although FFO is associated with stock market performance, it is not relatively superior to Net Income or incrementally relevant beyond Net Income. Furthermore, results on testing of individual components in deriving FFO from Net Income show that both depreciation expenses and gain or loss from sale of properties is not associated with stock price performance. This indicates that FFO excludes non-value relevant accounting data. Therefore, the test results show little evidence in supporting NAREIT¡¦s claim that FFO is a more informative measure for real estate operating companies. Although we do not have strong evidence to indicate that FFO is a better performance measure than Net Income, it is still a value relevant information in determining the value of income-producing real estate managing companies. The recent passed Taiwan Real Estate Securitization Act provides investors a new channel to invest in income-producing real estate. While it is not likely that FFO will replace Net Income as the main performance measure of the securities under Taiwan Real Estate Securitization Act, FFO could provide investors helpful information in determining the value of these income-producing real estate securities.

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