Indiana University-Purdue University Indianapolis (IUPUI) / Supervisors are the primary drivers of performance management; however, little is known about factors that influence their implementation of these systems. The purpose of this study was to investigate how a supervisor individual difference—implicit person theory (IPT)—differentially predicts supervisor behaviors during, as well as both supervisor and employee reactions to appraisal interviews. In Study 1, MBA students reported their supervisors’ behaviors during their most recent performance appraisal interview (Time 1) as well as their subsequent reactions (i.e., perceived satisfaction, utility, success, supervisor support; Time 2). Their supervisors completed a measure assessing their own IPT (Time 3). Findings suggest that supervisors’ task-oriented behaviors predicted perceived satisfaction, utility, and success of the appraisal interviews, while supervisor’ relational-oriented behaviors predicted perceived supervisor support. In Study 2, supervisors recruited via MTurk completed all measures from Study 1 except perceived success. Results suggest that IPT was positively related to task-oriented behaviors and perceived utility, task-oriented behaviors mediated the relationship between IPT and all three reaction measures (i.e., perceived satisfaction, utility, and supervisor support), and relational-oriented behaviors significantly predicted supervisors’ perceived support. Overall, findings suggest that supervisors who believe people can change (hold a more incremental IPT) display more task-oriented behaviors during and see more utility in appraisal interviews. Additionally, task-oriented behaviors emerged as the key mechanism linking supervisors’ IPT and reactions to appraisal interviews. These findings demonstrate that supervisor individual differences, such as IPT, can influence performance appraisal and management outcomes.

Bakgrund: Prestationsmätning syftar till att styra organisationen i en riktning som ligger i linje med företagets övergripande mål och strategi. Det är ett styrmedel som initialt designades för industrisektorn, vilket resulterat i att frågor ställts huruvida mätningen kan appliceras på tjänsteverksamheter. Revisionsbranschen är en form av professionell tjänsteverksamhet, där många immateriella faktorer involveras i arbetet. Syfte: Syftet med denna studie är att undersöka och beskriva hur prestationsmätningen är utformad inom revisionsbranschen, ur revisorns perspektiv. Ytterligare fördjupning inom produktivitet kommer att genomföras, för att se hur revisionsbyråer arbetar med mätning kring detta. Metod: Denna studie har utgått från en kvalitativ metod med abduktiv ansats. Semistrukturerade intervjuer har genomförts med auktoriserade revisorer. Detta med syftet att få svar på våra frågeställningar samt få en djupare förståelse för prestationsmätning inom revisionsbranschen. Slutsats: Vi kan konstatera att fokus gällande prestationsmätningens utformning inom revisionsbranschen ligger på icke-finansiella mått på operativ nivå och att finansiella mått utgör en större del högre upp i organisationen. Att utvärdera och motivera är två framträdande anledningar till att mäta prestation. Vidare är debiteringsgrad ett frekvent använt mått för att mäta produktivitet. / Background: Performance measurement aims to steer the organization in a direction that is in line with the company’s overall goals and strategy. It is a control tool that was initially designed for the industrial sector, which resulted in questions being asked as to whether the measurement can be applied to the service sector. The auditing industry is a form of professional service business, where the work consists of many intangible factors. Purpose: The purpose of this study is to investigate and describe how performance measurement is designed within the auditing industry, from the auditor’s perspective. Further deepening in efficiency will be carried out, to see how audit firms work with measurement around this. Method: This study is based on a qualitative method with an abductive approach. Semi-structured interviews have been conducted with certified auditors. This with the aim of getting answers to our questions and gaining a deeper understanding of performance measurement in the auditing industry. Conclusions: We can conclude that the focus regarding the design of performance measurement in the auditing industry is on non-financial measures at the operational level and that more focus is on financial measures higher up in the organization. Evaluating and motivating are two prominent reasons for measuring performance. Furthermore, utilization rate is a frequently used metric to measure productivity.

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<p>Despite its status as a commonly used and seemingly vital talent management system, performance management has received an abundance of criticism surrounding its effectiveness and utility in organizations. Existing deficiencies in performance management are largely attributed to gaps in its strategy and implementation, with researchers arguing that organizations need to spend more effort supporting personnel engagement in <em>informal</em>, “everyday” performance management behaviors to drive performance. The present study sought to expand on existing performance management research by investigating: 1) how supervisor engagement in <em>informal </em>performance management behaviors influences employee perceptions of <em>overall </em>performance management and 2) how <em>employee </em>feedback orientation and implicit person theory potentially alter those perceptions. The hypothesized model was tested using an online survey sent through Prolific academic to a random sample of 351 full-time United States employees. A series of hierarchical regressions revealed that employee perceptions of performance management were positively predicted by supervisor engagement in informal performance management behaviors. However, employee feedback orientation and implicit person theory were not found to significantly moderate these effects. The present study contributes to performance management literature by examining the degree to which informal supervisor performance management behaviors shape employee reactions to performance management. Implications, limitations, and directions for future research are discussed. </p>

Countries in the Organization for Economic Co-operation and Development have experienced a decline in citizens' trust in government in the last few decades. In response, public administration shifted from traditional public administration to New Public Management (NPM) with the goal of increasing trust in government by trying to make government more responsive, work better, and cost less. An important element of NPM is the reliance on managerialism's application of private sector solutions such as performance management whose assumed strength is that it can deliver on efficiency, effectiveness, and accountability. An underlining basis of private sector imports into the public sector environment is that they are based on universalism – the existence of general laws irrespective of the situation or circumstance. Often, referred to as a 'one-size-fits-all' approach. However, after a few decades of implementing performance management based on universalistic principles the evidence suggests that performance management has not fully met expectations. Contrasting universalism is particularism - meaning that different rules and applications will depend on the situation, in other words, context matters. In short, 'no best way'. To explore the universalism vs particularism debate, this research uses the Management Accountability Framework (MAF) which is a Canadian government's long-standing performance management tool. The MAF serves as a proxy for a one-size-fits-all approach to performance management. With regards to particularism, this research employs a contingency approach as the theoretical basis to explore performance management. The contingency approach is premised on three core concepts: external contingent factors, internal contingent factors, and fit. The Canadian Intelligence Community (IC) is used as the case study to explore the primary question of whether a universalism-based or a particularism-based approach is better suited for performance management in the public sector? In seeking an answer to this question, two additional sub-questions are explored. First, what makes the IC different from the other policy domains? Second, what is the fit between the MAF and the IC's contingent factors? To answer these questions, data collection consisted of content analysis of documents as well as interviews with senior officials. Findings from this exploratory study reveal that universalism-based approaches to performance management should at the very least be complemented by particularism considerations. The IC was found to be different from other policy domains in terms of both external and internal contingent factors. The former consists of the threat environment, the legislative framework, and the external expectations of the IC. The latter consists of the intelligence process, the intelligence product, intelligence and secrecy, and the IC as a high reliability organization. It was found that there was more misfit than fit between the MAF and the IC's contingency factors. In exploring these questions, this research contributes concurrently to the public administration and intelligence studies literature in a number of ways. For instance, evidence that universalism-based approach to performance management does not always deliver what it promises, being able to intersect intelligence studies and public administration which is currently lacking, examining the 'hidden' parts of the public sector (i.e., the IC) that tends to be ignored in public administration, peering into the 'black box' of public sector organizations' management tools, the exploration of how practitioners use management tools, analyzing public sector organizations operating in a complex environment, adding to a limited non-historical contemporary Canadian IC literature, looking at the IC's performance-related issues that goes beyond the overwhelming intelligence failure literature. In addition to contributing to knowledge, the research highlights the importance of performance management and intelligence in relation to society.

Thesis (M.COM. (Accounting)) -- University of Limpopo, 2022 / The corporate sustainability performance (CSP) journey is coupled with many complex issues which have subsequently eliminated the boundary between legal and discretionary social practices. In South African JSE SRI listed organisations, sustainability performance programmes are regarded as tools for redressing socioeconomic disparities. However, the influence of sustainability performance on organisations‟ financial performance becomes a vital notion in contemporary sustainable development debates as evidenced by extensive inconclusive literature that has its long roots in the research field. The aim of the study is to examine how corporate sustainability performance influences organisations‟ financial performance which is return on assets (ROA). Through content analysis, secondary data were extracted from annual integrated reports of 175 purposively sampled South African organisations registered on the Johannesburg Stock Exchange (JSE SRI Index) for the years 2009-2019. The study employs cross-sectional time series feasible generalised least regression (FGLS) to test the correlation between the dimensions of corporate sustainability performance and return on assets as a proxy for organisational financial performance. The study results confirm that employees‟ health and safety sustainability performance programmes have a significant and positive impact on return on assets, whereas CSP programmes in community social activities have a positive and significant influence on return on assets. An insignificant relationship exists between Eco-investments (socially responsible investments) and return on assets (ROA). The study concluded that there is a significant association between CSP and ROA. The findings further confirm that control variables (leverage ratio, current ratio, total assets turnover, operating profit margin and price earnings ratio) have an effect on the correlation between CSP and ROA. The results have potential implications for corporate sustainability performance policy makers in South Africa, and contribute to corporate sustainability performance/organisations‟ financial performance debate. The study further stresses that continuous review of CSP policies is imperative to ensure that sustainable business practices are achieved.

Bakgrund: Hållbar utveckling är en högaktuell och väsentlig del för den gemensamma framtiden. I Sverige är den kommunala sektorn en av de främsta aktörerna för dess uppfyllelse. Genom appliceringen av Agenda 2030 inom prestationsstyrningen möjliggörs prioritering och utvärdering av de kommunala hållbarhets insatserna.  Syfte: Denna studie tolkar fyra kommuners redogörelse av Agenda 2030 genom att studera hur agendan genomsyrar kommunens vision och styrning. Vidare åskådliggörs kommunernas prestationsstyrning mot Agenda 2030 genom en analys av prestationsmått. Metod: Data insamlades genom dokumentanalyser och semistrukturerade intervjuer.  Slutsats: Agenda 2030 är implementerad efter kommunernas redan befintliga styrning. Tre av fyra kommuner visade en anpassning till agendan, istället för att begränsas till agendans ramar. En av fyra kommuner applicerade agendan generellt i sin vision och redogjorde inte för lokala utmaningar, därmed förblir Agenda 2030 ett värdegrundskoncept inom styrningen. Studien upptäckte vidare att två av fyra kommuner valt att utforma kommunala delmål som förankrats i agendan, vilket gav en djupare förståelse för dess implementering. Måtten varierade kommunerna emellan. En av kommunerna hänvisade till standardiserade mätvärden för agendan medan två andra utformade mätsystem baserat på egna mått hämtade från den gemensamma databasen. Det egna mätsystemet jämför ett antal liknande kommuners data, vilket är mer konkret än förhållningen till databasens stadardierade värden. Det upptäcktes även en brist på prestationsmått för två av agendans sjutton mål, vilket lett tre av fyra kommuner till att utelämna dessa mål eller som i det fjärde fallet utformat egna bedömningar. Kommunernas respondenter uttrycker en avsaknad av specifika prestationsmått i databasen samt svårigheten med mätning av grupper i samhället till följd av regleringar. / Background: Sustainability is essential for a common future. Local municipalities are one of the main actors in Sweden for its fulfilment. The application of Agenda 2030 in Performance Management enables the prioritisation and evaluation of municipal sustainability initiatives. Purpose: The study interprets four reports on Agenda 2030 regarding how the agenda characterises the municipalities' vision and management. Furthermore, the Performance Management towards the agenda is illustrated by an analysis of performance measurements. Method: Data were collected through document analysis and semi-structured interviews. Conclusion: Agenda 2030 is implemented according to the municipalities' already existing management. Three out of four, showed an adaptation, instead of a limitation to the agenda’s framework. One in four municipalities applied an overall vision to the agenda but did not apply it locally, hence the agenda remains as a value​​ based concept in their management. In addition, two out of four municipalities chose to create sub-goals which are anchored to the agenda and provide a deeper understanding of its implementation. The measurements varied between the municipalities. One of them referred to standardised measurement ​​for the agenda, while two others created measurement systems based on specific performance measures. This measurement system compares the data of similar municipalities, which is more tangible than the relation to the database's standardised measures. A lack of performance measurements was found for two of the agenda's seventeen goals, which led the municipalities to omit these goals or to create assessments. The municipalities' expressed a lack of specific performance measurements in the database and the difficulty of measuring groups in society as a result of regulations.

Syfte – Syftet med denna studie är att undersöka hur miljöstyrning kan utformas av tillverkande företag i sina globala leverantörskedjor. För att uppfylla syftet togs två frågeställningar fram: [1] Hur används miljöstyrning i globala leverantörskedjor inom tillverkningsindustrin? [2] Vilka faktorer bör tas i beaktning vid utformning av miljöstyrning i globala leverantörskedjor inom tillverkningsindustrin? Metod – Studien är en fallstudie och består av kvalitativ datainsamling i form av intervjuer och dokumentstudier. Användandet av flera datainsamlingsmetoder bidrar till en ökad validitet av insamlade data. Resultatet av den insamlade data jämfördes sedan med teorier inom området för att möjliggöra svar på frågeställningarna och ett uppfyllande av syftet. Resultat – Miljöstyrning kan användas på flera olika sätt för att påverka leverantören. Det är vanligt att företag förbjuder användningen av vissa material eller ämnen i sina produkter genom hela leverantörskedjan. Det har däremot visat sig svårare för företag att påverka sina leverantörers förhållande till miljöaspekterna. Miljöstyrning kan användas för att hjälpa leverantörer komma igång med hållbarhetsarbete genom nära samarbete. Miljöstyrning kan också användas för att styra leverantörerna att välja mer utsläppsvänliga produktionsmetoder, använda mer hållbara material eller öka vikten av att hållbarhetsarbete genom hela leverantörskedjan. Implikationer – Studien har fokuserat på hur företag kan använda miljöstyrning i sitt arbete för hållbarhet genom sina leverantörskedjor. Studiens resultat har framhävt aspekter som bör beaktas av företag vid användning av miljöstyrning av globala leverantörskedjor. I studien framkommer också skillnader runt om i världen som kan påverka miljöstyrningen. Resultatet kan användas som vägledning och understöd till företag som arbetar eller vill arbeta med miljöstyrning genom sina globala leverantörskedjor. Begränsningar – Studien baseras på ett fall vilket kan försämra generaliserbarheten. Empirin som samlas in kommer från fallföretaget och deras leverantörer vilket begränsar tillämpningen på andra företag eller verksamheter. Insamlade data kommer från ett fåtal leverantörer vilket begränsar bredden av studien och kan påverka tillämpligheten. Då resultatet utav studien kopplas till annan teori kan en fallstudie baserat på ett fall fortfarande vara representativt. / Purpose: The purpose of this study is to investigate how environmental management can be designed by manufacturing companies in their global supply chains. To fulfill the purpose, two issues were raised: [1] How is environmental management used in global supply chains within the manufacturing industry? [2] What factors should be considered when designing environmental management in global supply chains in the manufacturing industry? Method – The study is a case study and consists of qualitative data collection in the form of interviews and document studies. The use of several data collection methods contributes to an increased validity of collected data. The results of the collected data were then compared with theories in the field to enable answers to the questions and a fulfillment of the purpose. Findings – Environmental management can be used in several different ways to influence the supplier. It is common for companies to prohibit the use of certain materials or substances in their products throughout the supply chain. On the other hand, it was proven more difficult for companies to influence their suppliers' relationship to environmental aspects. Environmental governance can be used to help suppliers get started with sustainability work through close collaboration. Environmental governance can also be used to guide suppliers to choose more emission-friendly production methods, use more sustainable materials or increase the importance of sustainability work throughout the supply chain. Implications – The study has focused on how companies can use environmental management in their work for sustainability through their supply chains. The results of the study have highlighted aspects that should be considered by companies when using environmental management of global supply chains. The study also reveals differences around the world that can affect environmental management. The results can be used as guidance and support for companies that work or want to work with environmental management through their global supply chains. Limitations – The study is based on one case, which may impair generalizability. The experience gathered comes from the case company and their suppliers, which limits the application to other companies or operations. Collected data comes from a few suppliers, which limits the breadth of the study and may affect applicability. By comparing the case study with previous theories, a single case study is still representative.

Title: Green Human Resource Management in a Swedish Context Subtitle: An exploration into the translation of literature to practice in self-proclaimedsustainability-focused companies The purpose of this study is to investigate the implementation of green human resourcesmanagement practices within Swedish companies by applying a qualitative contentanalysis on a series of semi-structured interviews. The literature review gives a short introduction to the emerging research field of GHRM by presenting it in contrast with human resources management, highlighting the fiveareas mentioned in the research questions. The qualitative content analysis shows that the companies included in the study, with aself-proclaimed sustainability focus, do implement and utilize GHRM practices withinsome of the studied areas. The analysis concludes that the area of employee relations isheavily influenced by GHRM practices, whereas it only partly influences the area ofrecruitment and selection as well as the area of training and development. When itcomes to the areas of performance management and reward management the studyshows that, at this point, GHRM practices are negligible. The theoretical contributions very much coincides with the results of the analysis,whereas the practical contributions lie in the uncovering of actual practices regardingGHRM in Swedish companies. The research questions for the study are: How (if they do) Swedish organizations with a self-proclaimed sustainability focus,implement and utilize ‘green’ practices within the area of recruitment and selection? How (if they do) Swedish organizations with a self-proclaimed sustainability focus,implement and utilize ‘green’ practices within the area of performance management? How (if they do) Swedish organizations with a self-proclaimed sustainability focus,implement and utilize ‘green’ practices within the area of training and development? How (if they do) Swedish organizations with a self-proclaimed sustainability focus,implement and utilize ‘green’ practices within the area of reward management? How (if they do) do Swedish organizations with a self-proclaimed sustainability focus,implement and utilize ‘green’ practices within the area of employee relations?

In recent years, companies have been focused on improving organizational performance and the loyalty of customers to improve sustainability in increasingly complex markets. The Baldrige Performance Excellence framework, generally referred to as the Baldrige criteria, was created to guide professionals in achieving these goals including defining a set of excellence criteria and offering an award program to recognize high-performing organizations. The principles of excellence focus on understanding and working for the stakeholders, improving performance and quality management, and strategically driving continuous improvement. The framework can be used for organizational self-assessments; however, many organizations find it challenging to interpret and apply the criteria without prior knowledge of the framework and guiding principles. This is particularly true for small businesses, which are less formal, have less exposure to key terminology and concepts, and have limited resources. Although there is some research that focuses on successful application of the Baldrige criteria, this research is still exploratory and there is a need for empirical studies in this area. This research investigates the factors that affected the successful implementation of the Baldrige criteria by conducting an action research study to guide a small business in conducting the Baldrige Self-Assessment. This research consisted of a series of three surveys and online working sessions to both complete the Baldrige Self-Assessment, interpret the results, and evaluate the experiences of participants regarding the relative success of the self-assessment process as well as the factors that affected this process. The results of this study provide insights into strategies for ensuring successful application of this self-assessment process in small businesses. The findings show that unfamiliarity with key terminology and complexity of the questions were significant barriers to success. Further, the participants indicated that working as a team to complete the assessment facilitated the process due to real-time discussion of points of confusion. These results support the assertion that a version of the Baldrige Criteria specifically designed for small businesses is needed. Improving the accessibility of this framework will improve the chances of successful implementation bringing the potential benefits to more organizations.