... Strategic performance measurement in a healthcare organisation: A multiple criteria approach based on balanced scorecard E. Grigoroudis n, E. Orfanoudaki, C. Zopounidis Technical University of Crete, Department of Production Engineering and Management University Campus, Kounoupidiana, 73100 Chania, Greece a r t i c l e i n f o Article history: Received 5 July 2010 Accepted 11 April 2011 Processed by Triantaphyllou Available online 20 April 2011 Keywords: Health service Multicriteria analysis Case study Performance measurement Balanced scorecard Business strategy a b s t r a c t The Balanced Scorecard (BSC) methodology focuses on major critical issues of modern business organisations: the effective measurement of corporate performance and the evaluation of the successful implementation of corporate strategy. Despite the increased adoption of the BSC methodology by numerous business organisations during the last decade, limited case studies concern non-profit organisations (e.g. public sector, educational institutions, healthcare organisations, etc.). The main aim of this study is to present the development of a performance measurement system for public health care organisations, in the context of BSC methodology. The proposed approach considers the distinguished characteristics of the aforementioned sector (e.g. lack of competition, social character of organisations, etc.). The proposed measurement system contains the most important financial performance indicators, as...
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...HUMAN RESOURCE COSTING AND ACCOUNTING VERSUS THE BALANCED SCORECARD: A LITERATURE SURVEY OF EXPERIENCE WITH THE CONCEPTS1 Ulf Johanson, Gunilla Eklöv, Mikael Holmgren, Maria Mårtensson2 6FKRRO RI %XVLQHVV 6WRFNKROP 8QLYHUVLW\ à Uurà rrà wrpà và rà sà rr hyà i wrpà và urà H@SDUVHà Hrh vtà Dhtviyrà à Vqr hqà hq D rÃDhvà Hhhtrrà wrpà Uurà hvà sà urà H@SDUVHà wrpà và à vrvthrà vivyvvrà à rh r hqà r à vhtviyrà 6à urà rrà vrà vrà vr vvrà hqà rrh puà vvrà và và @ rhà p vr 9rh xÃAvyhqà A hprà I hà Thvà hqà Trqrà h rà h vpvhvtà và urà wrpà 6h à s à svhpvhyà s ÃurÃ@ rhÃ8vvÃsqvtÃsÃurÃTrqvuÃqvrÃh rÃihvrqÃs ÃurÃP@89ÃurÃTrqvuÃ8pvyÃs X xÃGvsrÃSrrh puÃIrxÃurÃTrqvuÃHvv ÃsÃU hqrÃhqÃDq ÃhqÃurÃTrqvuÃQiyvpÃSryhvÃ6pvhv 6Ãs r Ãr vÃsÃuvÃhr ÃhÃqryvr rqÃÃurÃP@89Ãvà ((' ÃUurÃhu ÃhÃÃuhxÃGrÃTuhÃhqÃHhvÃTxtÃs ÃvtvsvphÃp vivÃÃurà rrÃhr +XPDQ 5HVRXUFH &RVWLQJ DQG $FFRXQWLQJ YV WKH %DODQFHG 6FRUHFDUG $%675$&7 In the present paper conclusions are drawn from literature whose goal was to put information on intangibles into financial and non-financial frameworks. The analysis primarily focuses on two concepts: The human resource management oriented concept called Human...
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...Handbook of Management Accounting Research Volume 3 Edited by CHRISTOPHER S. CHAPMAN Imperial College London, UK ANTHONY G. HOPWOOD University of Oxford, UK MICHAEL D. SHIELDS Michigan State University, USA AMSTERDAM – BOSTON – HEIDELBERG – LONDON – NEW YORK – OXFORD PARIS – SAN DIEGO – SAN FRANCISCO – SINGAPORE – SYDNEY – TOKYO Elsevier The Boulevard, Langford Lane, Kidlington, Oxford OX5 1GB, UK First edition 2009 Copyright © 2009 Elsevier Ltd. All rights reserved No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means electronic, mechanical, photocopying, recording or otherwise without the prior written permission of the publisher Permissions may be sought directly from Elsevier’s Science & Technology Rights Department in Oxford, UK: phone ( 44) (0) 1865 843830; fax ( 44) (0) 1865 853333; email: permissions@elsevier.com. Alternatively visit the Science and Technology Books website at www.elsevierdirect.com/rights for further information Notice No responsibility is assumed by the publisher for any injury and/or damage to persons or property as a matter of products liability, negligence or otherwise, or from any use or operation of any methods, products, instructions or ideas contained in the material herein. British Library Cataloguing in Publication Data A catalogue record for this book is available from the British Library Library of Congress Cataloging-in-Publication Data A catalog record for...
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...LIST OF CONTRIBUTORS Solomon Appel Robert H. Ashton Reza Barkhi Metropolitan College of New York, New York, NY, USA Fuqua School of Business, Duke University, Durham, NC, USA Pamplin College of Business, Virginia Polytechnic Institute and State University, Blacksburg, VA, USA School of Management, University of Michigan-Dearborn, MI, USA College of Business Administration, San Diego State University, San Diego, CA, USA Department of Accounting, University of Arkansas at Little Rock, AR, USA Zicklin School of Business, CUNY – Baruch College, New York, NY, USA Belk College of Business, University of North Carolina at Charlotte, NC, USA College of Business and Economics, West Virginia University, Morgantown, WV, USA RSM Erasmus University, Department of Financial Management, Rotterdam, The Netherlands Mohamed E. Bayou Chee W. Chow Cynthia M. Daily Harry Z. Davis Nabil Elias Arron Scott Fleming Frank G. H. Hartmann vii viii LIST OF CONTRIBUTORS Fred A. Jacobs Frances Kennedy James M. Kohlmeyer, III Leslie Kren John Y. Lee Michael S. Luehlfing Adam S. Maiga School of Accountancy, Georgia State University, Atlanta, GA, USA Department of Accountancy and Legal Studies, Clemson University, SC, USA College of Business, East Carolina University, Greenville, NC, USA School of Business, University of Wisconsin, Milwaukee, WI, USA Lubin School of Business, Pace University, Pleasantville, NY, USA School of Professional Accountancy, Louisiana Tech University, LA...
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... John R. Hendon University of Arkansas at Little Rock USAGE Los Angeles | London | New Delhi Singapore | Washington DC Detailed Contents About the Authors Preface xxiv xxv PART I. 21ST-CENTURY HUMAN RESOURCE MANAGEMENT STRATEGIC PLANNING AND LEGAL ISSUES 1 Chapter 1 The New Human Resource Management Process 2 SHRM 3 Why Study Human Resource Management? 4 HRM Past and Present 6 Past View of HRM 6 Present View of HRM 6 21st-century HRIi 8 HRM Challenges 8 The HRM Strategic View 9/ Technology and Knowledge 10 Labor Demographics 11 Productivity and Competitiveness Through HRM HRM Skills 12 Technical Skills 12 Human Relations Skills 13 Conceptual and Design Skills Business Skills 14 12 13 Line Managers' HRM Responsibilities 15 Line Versus Staff Management 15 Major HR Responsibilities of Line Management 15 HR Managers' Resonsibiiities: Disciplines Within HRW? 16 The Legal Environment: EEO and Diversity Management 17 Staffing 17 Training and Development 20 Employee Relations 20 Labor and Industrial Relations 20 Compensation and Benefits 20 Safety and Security 21 Ethics and Sustainability 21 HRM Careers 23 The Society for Human Resource Management Other HR Organizations 24 Professional liabiliy 24 23 The Practitioner's Model for HRM The Model 24 Sections of the Model 25 24 Trends and Issues in HRM 27 Technology and High-Performance Work Systems 27 Increasing Globalization 28 Ethical Issues—Reverse...
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...not necessarily reflect the opinion of The Institute of Cost and Works Accountants of India nor can the Institute by any way be held responsible for them. The contents of this journal are the copyright of The Institute of Cost and Works Accountants of India, whose permission is necessary for reproduction in whole or in part. ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ the management accountant, May, 2010 Cost Management for Growth of SME in Textile Sector by R. Gopal 387 Performance Monitoring in SME Sector by I. Mohamed Ibrahim 388 Cost Management : Key to Survival in Current Global Meltdown by S. Jeyaraj 392 Cost Management : Key to Survival in Current Global Meltdown by Guruprasad D. 400 Salient Feature of MOU by ICWAI with CBEC 406 Request for Comments on Exposure Draft of CAS 408 Essay Competition Notice 411 WIRC Seminar 414 Examination Notification - ICWAI 418 Exam Programme - CAT 419 Continuing Education Programme 420 Notice 421 ○ Editorial 347 President’s Communique 348 Speech by Hon’ble...
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...you. It will be examined for the first time in 2010, so there is plenty of time to absorb the exciting changes contained in the pages that follow. A qualification focused on the future – fit for purpose, relevant and unique I am honoured to introduce the new 2010 Chartered Management Accounting Qualification to all of our stakeholders. With seismic shifts occurring in the world’s economy, coupled with accelerating concerns about the sustainability of our planet, never before has there been a greater need for organisations to train and develop their people to manage the impact of these changes. With this revised qualification CIMA remains true to its long and proud history of providing finance professionals with a difference – Chartered Management Accountants – who combine management and finance skills in a unique way and who fully understand the businesses they are working in. While we respect and learn lessons from the past, through this qualification we prepare our future members to be focused on the future: driving value; managing performance; understanding how organisations are best led and inspired; and helping to sustain vibrant business and government. We provide a strong grounding in international accounting and...
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...CASE STUDIES IN PERFORMANCE MANAGEMENT A Guide from the Experts TONY ADKINS John Wiley & Sons, Inc. CASE STUDIES IN PERFORMANCE MANAGEMENT CASE STUDIES IN PERFORMANCE MANAGEMENT A Guide from the Experts TONY ADKINS John Wiley & Sons, Inc. This book is printed on acid-free paper. Copyright © 2006 by SAS Institute. All rights reserved. SAS and all other SAS Institute Inc. product or service names are registered trademarks or trademarks of SAS Institute Inc. in the USA and other countries. ® indicates USA registration. Other brand and product names are trademarks of their respective companies. Published by John Wiley & Sons, Inc., Hoboken, New Jersey. Published simultaneously in Canada. No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, scanning, or otherwise, except as permitted under Section 107 or 108 of the 1976 United States Copyright Act, without either the prior written permission of the Publisher, or authorization through payment of the appropriate per-copy fee to the Copyright Clearance Center, Inc., 222 Rosewood Drive, Danvers, MA 01923, 978-750-8400, fax 978-646-8600, or on the web at www.copyright.com. Requests to the publisher for permission should be addressed to the Permissions Department, John Wiley & Sons, Inc., 111 River Street, Hoboken, NJ 07030, 201-748-6011, fax 201-748-6008, or online at http://www.wiley.com/go/permissions...
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...2011/2012 GRI Report A companion to the 2011/2012 Sustainability Report This report was released on October 7, 2012 | v1 . 8 About This Report The Global Reporting Initiative (GRI) is “a network-based organization that produces a comprehensive sustainability reporting framework that is widely used around the world.” This year, in 2012, The Coca-Cola Company has set out to report against the Key Performance Indicators (KPIs) that measure economic, environmental and social performance. We have done so within the scope of our Company’s wholly owned operations. Where we have reported information on behalf of the Coca-Cola system (The Coca-Cola Company and our bottling partners), we have flagged this information within the body of the text. For 2012, and the 2011/2012 Sustainability Report specifically, our Company has self-declared a grade B against the GRI G3.1 Guidelines. This year’s Sustainability Report has also received verification by a third-party external verification agency, FIRA Sustainability BV. Their verification is evidenced by a “+” sign next to our grade B, which reflects their verification and approval of our tracking systems. Throughout this report, you will find the KPIs that we have addressed, along with additional information regarding our most critical initiatives and programs. While we strive to continuously increase our transparency, some of the information requested in response to additional KPIs could put at risk our ability to compete and therefore...
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..._______________ 6 Professor Mohamed Zairi, Chairman, Quality Congress Middle East 2 ______________________ 6 Research Papers ______________________________________________________________ 7 TQM and its Implementation in Higher Education of Iran _________________________ S.A. Siadat _____________________________________________________________________ M. Mokhtaripour _________________________________________________________________ R. Hoveida _____________________________________________________________________ 8 8 8 8 Quality: From Where to Where? ___________________________________________ 12 Alan Brown ___________________________________________________________________ 12 The Impact of Educational Quality Models on Schools’ Performance in Dubai ________ 20 Kalthoom Al Balooshi ____________________________________________________________ 20 Wafi Dawood __________________________________________________________________ 20 Management Education and Development in the United Kingdom _________________ 25 Daniel O' Hare _________________________________________________________________ 25 Global Quality Management Systems and the Impact on Service Quality and Brand ___ 35 Jonathan M. A. Ward ____________________________________________________________ 35 Resilience: From Product to Corporate Strategy _______________________________ 42 Mehran Sepehri...
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...research and directions for the future Robert H. Chenhall Department of Accounting and Finance, Monash University, Clayton, Victoria 3168, Australia Abstract Contingency-based research has a long tradition in the study of management control systems (MCS). Researchers have attempted to explain the effectiveness of MCS by examining designs that best suit the nature of the environment, technology, size, structure, strategy and national culture. In recent years, contingency-based research has maintained its popularity with studies including these variables but redefining them in contemporary terms. This paper provides a critical review of findings from contingency-based studies over the past 20 years, deriving a series of propositions relating MCS to organizational context. The paper examines issues related to the purpose of MCS, the elements of MCS, the meaning and measurement of contextual variables, and issues concerning theory development. A final section considers the possibility that contingency-based ideas could encompass insights from a variety of theories to help understand MCS within its organizational context. # 2002 Elsevier Science Ltd. All rights reserved. 1. Introduction The three purposes of this paper are to provide a review of empirical, contingency-based research as it has developed since the early 1980s, to critically evaluate this work, and consider a variety of theoretical foundations that may assist in developing future research. The review is based, in the main...
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...This page intentionally left blank Business Performance Measurement Drawing together contributions from leading thinkers around the world, this book reviews recent developments in the theory and practice of performance measurement and management. Significantly updated and modified from the first edition, the book includes ten new chapters that provide a comprehensive review of performance measurement from the perspectives of accounting, marketing, operations, public services and supply chain management. In addition to these functional analyses the book explores performance measurement frameworks and methodologies, practicalities and challenges, and enduring questions and issues. Edited by one of the world’s leading experts on performance measurement and management, Business Performance Measurement will be of interest to graduate students, managers and researchers who wish to understand more about the latest developments in this rapidly changing field. Andy Neely is Deputy Director of the ESRC/EPSRC AIM Research initiative, Professor of Operations Strategy and Performance at Cranfield School of Management, and Visiting Professor of Operations Management at London Business School. Business Performance Measurement Unifying theories and integrating practice Second edition Edited by Andy Neely CAMBRIDGE UNIVERSITY PRESS Cambridge, New York, Melbourne, Madrid, Cape Town, Singapore, São Paulo Cambridge University Press The Edinburgh Building, Cambridge...
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...Accountants Association of Canada — CGA-Canada — sets standards, develops education programs, publishes professional materials, advocates on public policy issues, and represents CGAs nationally and internationally. The Association represents 75,000 CGAs and students in Canada, Bermuda, the Caribbean, Hong Kong, and China. Mission CGA-Canada advances the interests of its members and the public through national and international representation and the establishment of professional standards, practices, and services. A proud history CGA-Canada was founded in Montréal in 1908 under the leadership of John Leslie, vicepresident of the Canadian Pacific Railway. From the beginning, its objective was to encourage improvement in skills and job performance — a goal the Association holds to this day. On April 14, 1913, Canada’s Parliament passed the Act that incorporated CGA-Canada as a self-regulating professional Association. Over the decades that followed, branches became associations in their own right, affiliated with the national body. A revised Act of Incorporation, passed in...
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...European Journal of Information Systems (2008) 17, 236–263 & 2008 Operational Research Society Ltd. All rights reserved 0960-085X/08 www.palgrave-journals.com/ejis Measuring information systems success: models, dimensions, measures, and interrelationships Stacie Petter1, William DeLone2 and Ephraim McLean3 1 Department of Information Systems and Quantitative Analysis, University of Nebraska at Omaha, 6001 Dodge Street, PKI 173B, Omaha, NE 68182, U.S.A.; 2Department of Information Technology, American University, 4400 Massachusetts Ave. NW, Washington DC 20016, U.S.A.; 3Department of Computer Information Systems, Robinson College of Business, Georgia State University, Atlanta, GA 30303, U.S.A. Correspondence: Ephraim McLean, Department of Computer Information Systems, Robinson College of Business, Georgia State University, Atlanta, GA 30303, USA. Tel: 1 404 413 7448; E-mail: emclean@gsu.edu Abstract Since DeLone and McLean (D&M) developed their model of IS success, there has been much research on the topic of success as well as extensions and tests of their model. Using the technique of a qualitative literature review, this research reviews 180 papers found in the academic literature for the period 1992–2007 dealing with some aspect of IS success. Using the six dimensions of the D&M model – system quality, information quality, service quality, use, user satisfaction, and net benefits – 90 empirical studies were examined and the results summarized. Measures for the six success...
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...UNIVERSITY DEPARTMENTS ANNA UNIVERSITY CHENNAI : : CHENNAI 600 025 REGULATIONS - 2009 CURRICULUM I TO IV SEMESTERS (FULL TIME) MASTER OF BUSINESS ADMINISTRATION (MBA) SEMESTER – I |Code No. |Course Title |L |T |P |C | |BA9101 |Statistics for Management |3 |1 |0 |4 | |BA9102 |Economic Analysis for Business |4 |0 |0 |4 | |BA9103 |Total Quality Management |3 |0 |0 |3 | |BA9104 |Organizational Behaviour |3 |0 |0 |3 | |BA9105 |Communication Skills |3 |0 |0 |3 | |BA9106 |Accounting for Management |3 |1 |0 |4 | |BA9107 |Legal Aspects of Business |3 |0 |0 |3 | |BA9108 |Seminar I – Management Concept |0 |0 |2 |1 | | |Total | | | |25...
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