Diplomová práce se zabývá problematikou strategického měření výkonnosti podniků. Konkrétně je zacílena na měření výkonnosti potravinářské firmy působící na trhu výroby a prodeje surovin pro pekaře, cukráře a gastronomii. Řeší především důležitost sledování výkonnosti podniku, ukazuje možné moderní koncepty měření výkonnosti, zabývá se metrikami a odhaluje podstatu multidimenzionálního přístupu. Za pomoci získaných teoretických znalostí je následně vytvořen model metrik potravinářské firmy. Pro ověření možností sledovat vybrané metriky vytvořeného modelu je použit nástroj Microsoft Analysis Services, který je jedním z typických představitelů systémů Business Intelligence. Diplomová práce má dva hlavní výstupy. Prvním je model metrik potravinářské firmy ve formě strategické mapy, druhým jsou grafické reporty sledující vybrané metriky v nástroji MS Excel.

Reform ideas, such as results measurement and management, tend to come and go in different ‘tides of reforms’. The purpose of this thesis is to increase our understanding of tides of reforms by identifying and discussing mechanisms that drive the rise, as well as the fall, of management reforms. This is done by studying four so-called ‘results initiatives’ launched at Sida, the Swedish International Development Agency in 1971, 1981, 1998 and 2012. The thesis tries to understand what happened both in Sida’s external environment as well as within the agency prior to the initiation, during implementation and when the four results initiatives fell out of favor. The life of each of the four results initiatives can be understood as having taken place in five phases: 1) the pressure phase, 2) the launch, 3) implementation, 4) point of re-do or die, 5) phase of opening up for something new. During these five phases different internal and external mechanisms contributed to either further institutionalization or to de-institutionalization of the results measurement and management ideas and technologies. It is argued that the need to gain legitimacy can be seen as the main mechanism that has driven the initiation of the results initiatives. During implementation, problems and difficulties arise. It is argued that whilst resistance towards the initiatives, as well as changed external demands, accelerates de-institutionalization, these mechanisms do not explain why the initiatives fall. In turn, the failure to find a standardized reporting category for “results”, the non-use of the results information produced and the fact that the initiatives no longer fulfill the function of providing legitimacy, are mechanisms that lead to the final death of the initiatives. The study concludes that whilst different external pressures can be considered important in initiating reforms, it is mainly internal mechanisms, within the organization, that explain the reason why the initiatives fall. Earlier literature has argued that tides of reforms are driven by hope and optimism to be and to be seen as effective. The findings in this study show that also the solidarity rationale, i.e. the wish to do good for someone else, and the feeling of doing so, drives the reforms. It is moreover argued that the reforms are also driven by fear and other emotions. In general, the occurrence of tides of reforms can be understood by the tension between the two rationales in development aid: solidarity and effectiveness. The study contributes with insights to what happens within an organization and over a longer time perspective when public agencies are faced with conflicting demands. It provides a broader understanding of reasons behind the quest to report on results and also what happens when results are not reportable. Since new and similar reforms will most probably arise in the future, findings from this study ought to be interesting not only in development aid but in all public policy sectors, for any policy maker or practitioner involved in the implementation of such reforms. / <p>Degree: Fil Dr in Economics </p><p>Research funder: Sida, Swedish International Development Agency </p> / The results agenda in Swedish Development Cooperation /SCORE

This work deals with the principles and methods of executing common managerial accounting tasks using Corporate Performance Management tools and technologies. The aim of the work is to analyze different practices, compare them and assess them against non-CPM solutions, especially ERP and spreadsheet solutions. The selection of tasks is based on a survey conducted among Czech companies and includes planning, budgeting, cost allocations and variance analysis. Conclusions are derived from the managerial accounting theory, fundamental works of Business Intelligence and personal experience gained through twelve CPM implementation projects. The conclusions are mostly platform-independent since functionality of several diverse CPM products is taken into account. The work highlights not only advantages but also restrictions of CPM tools and technologies. Many of the conclusions can be directly applied in practice. Work may be beneficial especially for business consultants and for companies considering the implementation of CPM.

Os aglomerados industriais têm recebido a atenção de pesquisadores e gestores públicos como um meio de obter vantagens competitivas para as empresas de uma região. Na literatura argumenta-se que ambientes com grandes concentrações de empresas de um mesmo setor favorecem a formação de redes de empresas, a troca de conhecimentos e a realização de ações conjuntas. No entanto, ainda não é claro como esses benefícios podem ser alcançados, uma vez que eles requerem confiança e esforços de coordenação entre as partes envolvidas. Trabalhos anteriores enfatizaram a utilização de práticas de gestão de desempenho e conhecimento em aglomerados, como forma de gerenciar a colaboração e, ao mesmo tempo, acumular e disseminar conhecimentos. Como forma de contribuir com a área de gestão em aglomerados, este trabalho realizou um estudo exploratório sobre as práticas de gestão de desempenho e conhecimento que são utilizadas em aglomerados, com o propósito de compreender como ambos os temas se complementam e facilitam o planejamento, coordenação e avaliação de ações conjuntas. A coleta de dados se deu pela realização de estudos de caso em três aglomerados, nos quais foram entrevistados empresários e gestores de associações locais. Alem disso, uma intervenção foi realizada em um desses aglomerados, durante a qual foram desenvolvidas práticas de gestão de desempenho e conhecimento. Os dados revelaram detalhes sobre a dinâmica da gestão de ações conjuntas e sobre a forma como conhecimentos são criados e compartilhados. Isso possibilitou uma maior compreensão da inter-relação entre a gestão de desempenho e conhecimento, revelando que ambos os temas devem ser vistos de forma integrada na gestão de associações locais. Ao final do trabalho, o conhecimento adquirido na pesquisa de campo foi sintetizado sob a forma de diretrizes de gestão, com o propósito de auxiliar gestores envolvidos com associações locais em aglomerados. / Industrial clusters have received considerable attention from researchers and policy makers as a means for achieving regional competitive advantage. It is widely believed in the literature that regional concentrations of firms from the same economic sector facilitate the establishment of organizational networks, knowledge sharing, as well as the implementation of collaborative initiatives. Nevertheless, it is still unclear how these benets can be achieved, since they require trust and coordination eorts from the parties involved. Previous research has underlined the use of performance and knowledge management practices in clusters, as tools to manage collaboration and, concurrently, accumulate and disseminate specialized knowledge. In order to contribute to the body of knowledge on industrial clusters management, it was carried out an exploratory study about the performance and knowledge management practices being used by clusters to understand how both topics mutually contribute to planning, coordinating and assessing collaborative initiatives. Three case studies were conducted as the main sources of data, in which company owners and representatives from local associations were interviewed. Additionally, a six-month intervention was carried out in one of the clusters, during which performance and knowledge management practices where implemented in the local association. The empirical data enables an in-depth analysis about the dynamics of collaborative initiatives management, as well as how knowledge is created and shared among cluster actors. This led to a better understanding about the interplay between performance and knowledge management, revealing that both topics should be viewed in a more integrated fashion when dealing with management in local associations. Finally, the knowledge generated during the eld research was summarized as a set of management guidelines, as a way to provide guidance to managers of local associations.

Purpose: The purpose of this study was to investigate relationships between dimensions of work ethic and dimensions of organizational citizenship behavior (OCB) and counterproductive work behavior (CWB). Design/Methodology/Approach: Data were collected from employed individuals in MBA and undergraduate management courses and their work supervisors (N = 233). Participants represented diverse occupations with respect to job levels and industries. Participants completed the work ethic inventory, and participants’ managers completed ratings of OCB and CWB. Findings: The work ethic dimension of centrality of work was positively related to both dimensions of OCB (i.e., OCB-I and OCB-O), and the work ethic dimension of morality/ethics was negatively related to one of the dimensions of CWB (i.e., CWB-I). Implications: Modern perspectives on job performance recognize the multidimensional nature of the domain (i.e., the expanded criterion domain). In addition, noncognitive predictors such as work ethic have value as individual differences that are associated with performance outcomes. The assessment of such constructs can help inform selection and placement activities where a focus on OCB and CWB is important to managers. Originality/Value: This study provides additional evidence on the relationship between work ethic and performance outcomes. Previous research has provided limited information on the relationship between dimensions of work ethic and dimensions of OCB, and no information existed on the relationship between work ethic dimensions and CWB.

The purpose of this research was to examine frame-of-reference (FOR) training retention in an assessment center (AC) rater training context. In this study, we extended Gorman and Rentsch’s (2009) research showing FOR training effects on performance schemas by examining the effects immediately after training and again after a two-week nonuse period. We examined the retention effects of FOR training on performance ratings and on performance schema accuracy. The results indicated that the FOR training condition, compared to a control condition, yielded performance ratings and performance schemas more similar to expert ratings and to an expert schema, respectively. FOR training also had positive effects on ratings and performance schema accuracy assessed two weeks after training. These results support and extend the theory of FOR training, which posits that the instructed theory of performance replaces the preexisting rater schemas (Lievens, 2001), and they contribute to the research on FOR training within AC contexts.

The work ethic construct has seen increased research attention in recent years and has been applied to a host of different settings. In this study, the work ethic of correctional officers (COs) was examined. Compared with other occupational samples, COs generally endorsed higher levels of work ethic across several of the dimensions. Also, we found that the measurement properties of the Multidimensional Work Ethic Scale–Short Form (MWEP-SF) were comparable to those presented in previous studies. Implications for future research and the relevance of work ethic in a corrections context are discussed. In addition, study limitations and future directions are addressed.

No description available.

Work ethic has been offered as a predictor explaining key work outcomes for over a century. However, key questions remain about the antecedents and outcomes of work ethic, as well as its distinction from other variables. This symposium includes 4 empirical studies addressing these issues, advancing work ethic research in organizations.

Purpose: The purpose of this paper is to examine the relationship between intelligence and behavior during leader development. Design/methodology/approach: As part of a leader development program, a variety of measures are collected, including measures of intelligence and measures of performance (e.g. assessment center performance, a 360-degree appraisal). The participants are given performance feedback from a variety of sources then asked to form developmental goals. The goals are examined for goal quality and goal-feedback correspondence, and examined in relation to intelligence. Findings: Intelligence was positively related to goal-feedback correspondence. Intelligence was also related to goal quality after controlling for variance attributed to professional discipline. Research limitations/implications: Personality, gender, age, and other variables were not included in this study. Other factors, such as the cultures of the organizations from which the individuals hailed, were also not included. Moreover, the conclusions were based on the behaviors exhibited in one leader development program. Future research should address these limitations. Practical implications: Leader development is expensive and is becoming more popular. The results of this research could help organizations better determine who is likely to benefit from the investment in leader development. Originality/value: In addition, a unique method is presented in the study for measuring leader development behavior based on goal quality and goal-feedback correspondence. Generalizability theory is applied in order to determine the reliability of the measures.