Template-Type: ReDIF-Article 1.0 Author-Name: Elena Cristiano Author-X-Name-First: Elena Author-X-Name-Last: Cristiano Title: Internationalisation and corporate governance in family businesses: a case study Abstract: The international expansion of SMEs derives from the combined action of a number of internal and external factors, which are present in the phases of a business activity at various levels. Among the 'internal' variables that may be considered as remarkable explanatory elements of the internationalisation processes, just recently the relationship between the ownership structure and the access to foreign markets has become particularly important. Entrepreneurial, managerial and financial resources are of great importance in the process of internationalisation of family businesses. The internationalisation is an important dimensional and organisational growth opportunity, thus allowing to revitalise both the family system and the enterprise system, through new job opportunities for the members of the controlling family and through the business sustainability for the future generations. The presence of family members, with a different level of risk perception and risk appetite, may influence the decision to undertake international activities. The discussion of the factors that promote or inhibit the internationalisation of the family business has not come to unambiguous results yet. Journal: Int. J. of Business Performance Management Pages: 75-86 Issue: 1 Volume: 19 Year: 2018 Keywords: corporate governance; internationalisation; family businesses. File-URL: http://www.inderscience.com/link.php?id=88489 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbpma:v:19:y:2018:i:1:p:75-86 Template-Type: ReDIF-Article 1.0 Author-Name: Daniela M. Salvioni Author-X-Name-First: Daniela M. Author-X-Name-Last: Salvioni Author-Name: Simona Franzoni Author-X-Name-First: Simona Author-X-Name-Last: Franzoni Author-Name: Francesca Gennari Author-X-Name-First: Francesca Author-X-Name-Last: Gennari Author-Name: Raffaella Cassano Author-X-Name-First: Raffaella Author-X-Name-Last: Cassano Title: Convergence in corporate governance systems and sustainability culture Abstract: The aim of this paper is to encourage a debate about the effective adoption of a sustainability approach by companies' boards, being a substantial factor of convergence between insider and outsider corporate governance systems. Corporate social responsibility (CSR) and sustainability are based on good corporate governance, grounded on stakeholder engagement, fairness, transparency and accountability. All these principles are related to sustainable boards and determine a governance approach directed to the growth of corporate value in the long-term. Leadership aiming at sustainability requires CSR to be transferred from top management to the entire organisation, spreading a real culture of sustainability into organisation. In this sense, the CSR, if properly realised, can be considered as a factor of substantial convergence between the different systems of corporate governance existing worldwide. Journal: Int. J. of Business Performance Management Pages: 7-15 Issue: 1 Volume: 19 Year: 2018 Keywords: sustainability culture; leadership; convergence in corporate governance; corporate social responsibility; CSR. File-URL: http://www.inderscience.com/link.php?id=88490 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbpma:v:19:y:2018:i:1:p:7-15 Template-Type: ReDIF-Article 1.0 Author-Name: Nicola G. Castellano Author-X-Name-First: Nicola G. Author-X-Name-Last: Castellano Author-Name: Katia Corsi Author-X-Name-First: Katia Author-X-Name-Last: Corsi Author-Name: Monica Bartolini Author-X-Name-First: Monica Author-X-Name-Last: Bartolini Author-Name: Francesca Bernini Author-X-Name-First: Francesca Author-X-Name-Last: Bernini Author-Name: Andrea Cardoni Author-X-Name-First: Andrea Author-X-Name-Last: Cardoni Author-Name: Graziano Coller Author-X-Name-First: Graziano Author-X-Name-Last: Coller Author-Name: Vincenzo Fasone Author-X-Name-First: Vincenzo Author-X-Name-Last: Fasone Author-Name: Luca Fornaciari Author-X-Name-First: Luca Author-X-Name-Last: Fornaciari Title: A data-driven analysis of the current debate on the linkages between performance and strategy studies Abstract: This paper focuses on how the relations between performance management and measurement (PMM) and strategy are considered by scholars. These relations are crucial in building a comprehensive body of knowledge of a complex and multifaceted phenomenon which attracts scholars pertaining to different management disciplines. The results obtained by adopting quantitative methodologies (descriptive statistics and text-mining analysis) on a sample of articles recently published in the most influential international 'business, and management accounting' journals, contribute to extant literature by providing evidence that several connections exist between key-concepts which are usually considered an exclusive heritage of single management disciplines, such as strategy, organisation, management control, and so forth. For that reason, an integration of competences and methodologies is needed to support further research in the field. We also find evidence suggesting that the organisational perspective should be particularly considered when investigating the relations between strategy, management control systems and PMM. Journal: Int. J. of Business Performance Management Pages: 105-129 Issue: 1 Volume: 19 Year: 2018 Keywords: performance management; performance measurement; strategy; top-ranked journals; literature review; text mining. File-URL: http://www.inderscience.com/link.php?id=88491 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbpma:v:19:y:2018:i:1:p:105-129 Template-Type: ReDIF-Article 1.0 Author-Name: Daniela Mancini Author-X-Name-First: Daniela Author-X-Name-Last: Mancini Author-Name: Giuseppina Piscitelli Author-X-Name-First: Giuseppina Author-X-Name-Last: Piscitelli Title: Performance measurement systems in business networks: a literature review Abstract: Today, companies' success is increasingly linked to their ability to manage agreements, alliance and networks. This article focuses on performance measurement systems in business networks, and develops a literature review in order to understand the state of the art of this topic. The scope of the research is to understand how PMSs have to be designed and used in different types of networks. A framework on the relationship between networks features and PMSs characteristics has been designed and three features of business networks relevant for performance measurement design have been identified: nature of partners, nature of relationships, nature of shared resources. The study shows that in the last decades 'business networks', on one hand, and PMS, on the other hand, have been widely studied but little attention has been given to the issue of performance measurement in a network context. Journal: Int. J. of Business Performance Management Pages: 87-104 Issue: 1 Volume: 19 Year: 2018 Keywords: performance measurement system; network management; business network; inter-organisational relationship; literature review. File-URL: http://www.inderscience.com/link.php?id=88492 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbpma:v:19:y:2018:i:1:p:87-104 Template-Type: ReDIF-Article 1.0 Author-Name: Giulia Bellante Author-X-Name-First: Giulia Author-X-Name-Last: Bellante Author-Name: Laura Berardi Author-X-Name-First: Laura Author-X-Name-Last: Berardi Author-Name: Silke Machold Author-X-Name-First: Silke Author-X-Name-Last: Machold Author-Name: Eugenia Nissi Author-X-Name-First: Eugenia Author-X-Name-Last: Nissi Author-Name: Michele A. Rea Author-X-Name-First: Michele A. Author-X-Name-Last: Rea Title: Accountability, governance and performance in UK charities Abstract: The aim of this paper is to analyse the relationship between governance characteristics of a sample of 200 UK non-profit organisations (NPOs) and their performance, considered as their ability to collect financial resources. Using a regression analysis, we verify strong positive relationships between the NPOs financial performance and CEO duality and board size. Further analyses show that if the charities increase their level of accountability through the use of additional voluntary disclosure mechanisms and tools such as the use of social networks, these relationships are confirmed. The results of our research have implications for policy makers that seek to strengthen governance of NPOs, and for boards and managers of NPOs who wish to develop their organisations' performance. Journal: Int. J. of Business Performance Management Pages: 55-74 Issue: 1 Volume: 19 Year: 2018 Keywords: non-profit; governance; accountability; CEO; board; charities. File-URL: http://www.inderscience.com/link.php?id=88493 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbpma:v:19:y:2018:i:1:p:55-74 Template-Type: ReDIF-Article 1.0 Author-Name: Maria Assunta Baldini Author-X-Name-First: Maria Assunta Author-X-Name-Last: Baldini Author-Name: Giovanni Bronzetti Author-X-Name-First: Giovanni Author-X-Name-Last: Bronzetti Author-Name: Graziella Sicoli Author-X-Name-First: Graziella Author-X-Name-Last: Sicoli Title: The influence of corporate governance's decision on corporate social responsibility Abstract: The need for an accurate and detailed disclosure, the need to understand the mechanisms of government under which the company is managed and controlled, are the starting point of the choices of the many stakeholders that revolve around the company. A large number of players is interested in corporate governance are among these, not only the major shareholders, but also an increasing number of small investors. CSR is an extension of firms' efforts to foster effective corporate governance, ensuring firms' sustainability via sound business practices that promote accountability and transparency. The paper aims to explore the impact that various corporate governance mechanisms have on the commitment choice in terms of CSR by companies as well as the effect of that commitment on value creation of them. Promote sustainability for the company means simultaneously manage the economic value of production, social and environmental impacts in the logic of the triple bottom line, which considers three dimensions simultaneously: economic dimension; social dimension and environmental dimension. Journal: Int. J. of Business Performance Management Pages: 16-35 Issue: 1 Volume: 19 Year: 2018 Keywords: corporate governance; corporate social responsibility; CSR; Italian companies. File-URL: http://www.inderscience.com/link.php?id=88494 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbpma:v:19:y:2018:i:1:p:16-35 Template-Type: ReDIF-Article 1.0 Author-Name: Piero Mella Author-X-Name-First: Piero Author-X-Name-Last: Mella Author-Name: Patrizia Gazzola Author-X-Name-First: Patrizia Author-X-Name-Last: Gazzola Title: Corporate social responsibility through stakeholder engagement and entrepreneurial communication processes Abstract: The present work, after having built a model for understanding how multinational corporations act and behave both at the national and international level in the fields of corporate social responsibility and sustainable development, will then present how large multinational enterprises react to the increasing pressures from stakeholders to report their corporate social responsibility at the global level. This paper will then draw conclusions about how enterprises integrate ethical values and stakeholder engagement in the strategy. The article is divided into two sections: the first entails a critical review of the literature on shareholder and stakeholder management, corporate social responsibility and stakeholder engagement; the second presents a critical analysis of the corporate social responsibility reporting of five big multinational competitors in the challenging business of adhesive tapes. Journal: Int. J. of Business Performance Management Pages: 36-54 Issue: 1 Volume: 19 Year: 2018 Keywords: corporate social responsibility strategy; sustainable development; stakeholders; globalisation; social engagement; communication; reporting. File-URL: http://www.inderscience.com/link.php?id=88495 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbpma:v:19:y:2018:i:1:p:36-54 Template-Type: ReDIF-Article 1.0 Author-Name: Shonelle M. Ramserran Author-X-Name-First: Shonelle M. Author-X-Name-Last: Ramserran Author-Name: Abubaker Haddud Author-X-Name-First: Abubaker Author-X-Name-Last: Haddud Title: Managing online teams: challenges and best practices Abstract: The purpose of this research was to discover how management skills influence online teams in direct comparison to offline teams. A survey was conducted of 120 managers working in varying degrees of online and offline teams. As virtual teams are affected differently by leadership and communication skills together with team dynamics and culture, these attributes were examined at length to understand how best to manage online teams. In line with researchers' expectations, this study gave light to the new phenomenon of online teams, and their benefits, but also the extra attention needed when communicating, as the element of human interaction is missing. The study revealed that leadership and communication are important in online teams. Also, interaction and engagement with online teams require more sensitivity. Finally, team dynamics are more difficult to develop with online teams and culture plays a major role in managing online teams. Journal: Int. J. of Business Performance Management Pages: 131-157 Issue: 2 Volume: 19 Year: 2018 Keywords: virtual teams; leadership; communications; team dynamics; cultural influences; management skills; key stakeholders. File-URL: http://www.inderscience.com/link.php?id=90686 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbpma:v:19:y:2018:i:2:p:131-157 Template-Type: ReDIF-Article 1.0 Author-Name: Gábor Rekettye Author-X-Name-First: Gábor Author-X-Name-Last: Rekettye Author-Name: Jonathan Liu Author-X-Name-First: Jonathan Author-X-Name-Last: Liu Title: The present state of the game 'hide and seek' in pricing Abstract: The first and second decade of the 21st century brought about new global economic and technological changes, which place pricing even more in the forefront of social and managerial considerations. It is enough to refer to three striking trends: 1) the global downturn of the economy resulting in a radical change of consumer behaviour, in increasing price sensitivity of the people; 2) the rapid economic development of the big emerging countries resulting in the clutter of goods and services on the world market with quite different cost structures compared to those of the advanced countries; 3) the fast development of the information and communication technology making it possible for customers to compare the price offers of the different sellers and enabling sellers to implement more and more sophisticated pricing methods to make the comparison more difficult. The objective of this paper is to shed light to a new game played among sellers and buyers to get temporary result in obtaining bigger share from the 'pie' called by the economists as producers' and consumers' surplus. The game is referred to by the paper as 'hide and seek in pricing'. The study intends to analyse the pricing behaviour of companies and consumers in this new setting. Journal: Int. J. of Business Performance Management Pages: 158-168 Issue: 2 Volume: 19 Year: 2018 Keywords: changing environment; pricing; price transparency; pricing techniques; zone of pricing; ZOP; pricing behaviours; price comparison; elasticity of demand; business models. File-URL: http://www.inderscience.com/link.php?id=90687 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbpma:v:19:y:2018:i:2:p:158-168 Template-Type: ReDIF-Article 1.0 Author-Name: Robin Von Haartman Author-X-Name-First: Robin Von Author-X-Name-Last: Haartman Author-Name: Lars Bengtsson Author-X-Name-First: Lars Author-X-Name-Last: Bengtsson Title: Sustainable global purchasing: assessing the relative impact of sustainability goals and programs Abstract: Global purchasing and offshoring are established strategic means for lowering costs and improving competitiveness. However, firms purchasing globally have been accused of committing, supporting or just turning a blind eye to a number of environmental and social misdeeds, such as disregard for environmental regulation, poor working conditions and corruption. The purpose of this paper is to provide quantitative evidence, based on a large-scale survey, on how global purchasing actually impacts sustainability performance. The study finds no significant differences in sustainability performance between firms purchasing globally and firms purchasing regionally. However, firms purchasing globally are significantly more likely to fulfil their sustainability goals compared to firms purchasing regionally. Moreover, only firms that purchase globally show a significant impact of sustainability programs on supplier sustainability compliance. Global purchasing can thus aid in social and environmental responsibility if it is accompanied by ambitious sustainability targets and sustainability programs. Journal: Int. J. of Business Performance Management Pages: 169-188 Issue: 2 Volume: 19 Year: 2018 Keywords: global purchasing; global sourcing; sustainable supply chain management; SSCM; sustainability performance; environmental responsibility; sustainable sourcing; corporate social responsibility; CSR; supplier compliance. File-URL: http://www.inderscience.com/link.php?id=90689 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbpma:v:19:y:2018:i:2:p:169-188 Template-Type: ReDIF-Article 1.0 Author-Name: Wan Norhayate Wan Daud Author-X-Name-First: Wan Norhayate Wan Author-X-Name-Last: Daud Author-Name: Marlisa Abd Rahim Author-X-Name-First: Marlisa Abd Author-X-Name-Last: Rahim Author-Name: Fakhrul Anwar Zainol Author-X-Name-First: Fakhrul Anwar Author-X-Name-Last: Zainol Author-Name: Abdul Ghafar Ismail Author-X-Name-First: Abdul Ghafar Author-X-Name-Last: Ismail Title: Leader's qualities and organisational performance: a case of Malaysian Takaful operator Abstract: This study examines the factors of enhancing Takaful organisational performance from qualities of Islamic leaders' perspectives. This study begins with the introduction and overview of Takaful industry. We focus into four dimensions of Islamic leaders' qualities, which consisted of truthfulness, trust, knowledge, and communication in the leader's practices. We found that the Takaful operator is being proactively in achieving their vision by centre of attentions on the Islamic leaders' qualities. Specifically, the Takaful operator considered values as important elements that support Islamic leaders' qualities to achieve the organisational goals. The Takaful operator measured both financial performance and non-financial performance in their key performance indicators. This study implies that qualities of Islamic leaders can be effectively practiced in the corporate setting, which may leverage to the higher performance of organisation achievement. Journal: Int. J. of Business Performance Management Pages: 189-208 Issue: 2 Volume: 19 Year: 2018 Keywords: Islamic leaders' qualities; organisational performance; Takaful; Malaysia. File-URL: http://www.inderscience.com/link.php?id=90700 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbpma:v:19:y:2018:i:2:p:189-208 Template-Type: ReDIF-Article 1.0 Author-Name: Jozef Stašák Author-X-Name-First: Jozef Author-X-Name-Last: Stašák Author-Name: Peter Schmidt Author-X-Name-First: Peter Author-X-Name-Last: Schmidt Title: Business process modelling linguistic approach application in public administration (self-governmental) Abstract: The paper deals with an application of a linguistic approach to business process modelling implemented and operated within self-governmental institutions. The administration is considered to be the core process and the records management is denoted as the main process and a subject to be modelled, while a set of adequate rules and principles postulated via Ministry of Interior of the Slovak Republic are being respected, when providing those activities. The paper's theoretical part deals with explanation of terms and principles important for the above-mentioned type of modelling. The second paper's part which deals with practical aspects is concerned with records management business process linguistic modelling. Both of the above-mentioned parts create an integral part of records management expert system: (ES-RM) conceptual model, which creates basis adequate application programs, and should enable the ES-RM implementation and operation in practice. Journal: Int. J. of Business Performance Management Pages: 209-236 Issue: 2 Volume: 19 Year: 2018 Keywords: linguistic modelling; business process; records management; rules; expert system. File-URL: http://www.inderscience.com/link.php?id=90701 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbpma:v:19:y:2018:i:2:p:209-236 Template-Type: ReDIF-Article 1.0 Author-Name: Amir Ikram Author-X-Name-First: Amir Author-X-Name-Last: Ikram Author-Name: Qin Su Author-X-Name-First: Qin Author-X-Name-Last: Su Author-Name: Muhammad Fiaz Author-X-Name-First: Muhammad Author-X-Name-Last: Fiaz Title: Pakistan's persistent energy crisis and performance of private power producers Abstract: The study examines the linkage between profitability and working capital management of private sector power producers of Pakistan. The energy crisis resulted in increased reliance on independent power producers (IPPs), which lead to various financial irregularities. Data for a period of seven years (2008-2014) was collected from 11 IPPs listed on the Karachi Stock Exchange descriptive analysis, ANOVA, and regression analysis, along with trend analysis and other diagnostic tests, were deployed to examine the association between five working capital ratios and net operating profit. Net trading cycle, current assets and current liabilities were found to exhibit significant relationship with profitability of IPPs. The findings suggest that the persistent problem of circular debt can be minimised through supply chain excellence, which can be realised through vigilant selection of suppliers and vendors on the part of private power producers. Since working capital management significantly influences the performance of IPPs, the study persuades undertaking of taking corrective measures before pursing long-term goals of installing new units. Dynamic business model is recommended that enhances collaboration and brings financial viability to the power sector. Journal: Int. J. of Business Performance Management Pages: 237-252 Issue: 2 Volume: 19 Year: 2018 Keywords: energy crisis; independent power producers; IPPs; working capital management; net operating profit; analysis of variance; Pakistan. File-URL: http://www.inderscience.com/link.php?id=90702 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbpma:v:19:y:2018:i:2:p:237-252 Template-Type: ReDIF-Article 1.0 Author-Name: Alessandra Tanda Author-X-Name-First: Alessandra Author-X-Name-Last: Tanda Title: The food and beverages stock performance during and after the 2007-2011 crisis Abstract: The importance of food in the everyday life is vital, so as its importance in the economy, especially in Europe. 'Food for the planet' has also been the slogan for the latest expo organised in Milan. Despite this, little evidence has been provided on the performance of food and beverage producers during the latest financial and economic crisis. This paper aims at filling in this gap by evaluating the stock performance of food and beverages companies listed in Europe since 2004 and during and after the recent financial crisis (2007-2011) to highlight their behaviour compared to the overall economy. Yearly, monthly and risk-adjusted performance measures for the MSCI Europe beverages and MSCI Europe food producers are computed and compared to the MSCI Europe Index. Results show that the industry had a higher return since 2004 and showed higher resilience than the market to the financial and economic crisis. Journal: Int. J. of Business Performance Management Pages: 280-288 Issue: 3 Volume: 19 Year: 2018 Keywords: performance; returns; crisis; food and drink industry; Europe; agribusiness. File-URL: http://www.inderscience.com/link.php?id=92755 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbpma:v:19:y:2018:i:3:p:280-288 Template-Type: ReDIF-Article 1.0 Author-Name: Ehtasham Ghauri Author-X-Name-First: Ehtasham Author-X-Name-Last: Ghauri Title: Performance evaluation of sales employees: a comparative investigation in the pharmaceutical industry Abstract: Performance evaluation (PE) of employees is perceived as one of the most practical organisational challenges because of its influence on employees' retention, satisfaction and their future performance. Since PE is influenced by contextual elements, understanding of these specific factors is of critical importance for the development and improvement of PE practices particularly when organisations are borrowing such practices from other contexts. Employing a comparative multiple case study approach among the multinational and national pharmaceutical organisations, this study conducted in-depth interviews with sales representatives, supervisors and human resource managers to capture PE objectives and employees' expectations from the process. The results found that PE practices closely related to the management style in the company rather than the PE objectives. The industry specific empirical evidence highlighted multiple factors including informality in PE to be contributing to dissonance among the sales employees. Support for conducting field research in Pakistan is provided. Journal: Int. J. of Business Performance Management Pages: 253-279 Issue: 3 Volume: 19 Year: 2018 Keywords: human resource management; HRM; performance evaluation; performance appraisal; sales employees; pharmaceutical industry; Pakistan. File-URL: http://www.inderscience.com/link.php?id=92756 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbpma:v:19:y:2018:i:3:p:253-279 Template-Type: ReDIF-Article 1.0 Author-Name: Duarte Pitta Ferraz Author-X-Name-First: Duarte Pitta Author-X-Name-Last: Ferraz Author-Name: Ilídio Tomás Lopes Author-X-Name-First: Ilídio Tomás Author-X-Name-Last: Lopes Author-Name: Ardit Kopliku Author-X-Name-First: Ardit Author-X-Name-Last: Kopliku Title: Can board diversity and choice of auditor enhance profitability? Abstract: The research examines how board diversity and choice of auditing firm, as mechanisms of corporate governance, affect the profitability of Iberian companies. Using information from an adjusted sample of 93 non-financial companies listed on the Iberian stock exchanges, a theoretical model was regressed. Profit margin (PM) and return on equity (ROE), as two of the more frequently used profitability measures, capture, at a moderately acceptable level, the impact derived from board diversity and choice of auditing firm among Iberian companies. Most variables cited are not equally distributed across Iberia, in line with Hofstede's cultural dimensions model. The evidence, while inconclusive, provides valuable insight into how governance mechanisms affect performance. In addition, the research provides value to the literature by introducing new proxies on board characteristics, and its impact on dynamic profitability. Journal: Int. J. of Business Performance Management Pages: 289-306 Issue: 3 Volume: 19 Year: 2018 Keywords: board diversity; auditing firms; profitability; assets turnover; Iberia; Portugal; Spain. File-URL: http://www.inderscience.com/link.php?id=92757 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbpma:v:19:y:2018:i:3:p:289-306 Template-Type: ReDIF-Article 1.0 Author-Name: Todd Creasy Author-X-Name-First: Todd Author-X-Name-Last: Creasy Author-Name: Yang Fan Author-X-Name-First: Yang Author-X-Name-Last: Fan Title: How economic theories can negatively affect subcontractor selection Abstract: Main-contractors and subcontractors have had improved relationships and less conflict through collaborative working arrangements (CWA) defined as organisational relational agreements or partnering. Further the selection of subcontractors by main contractors was often based on the lowest bid price - a foundational tent of transaction cost economics (TCE) which is defined as organisational transactions involving transfers of goods or services. In this paper, through qualitative analysis and review of company documents, the negative consequences these practices had on subcontractor performance, which resulted in project underperformance and employee discontent, are discussed via case study. Based on these qualitative findings, a 2 × 2 matrix of theoretical considerations was posited which indicate that the desired state for a subcontractor is one who is not affiliated with the main contractor and one who offers a wide range of pertinent services. Journal: Int. J. of Business Performance Management Pages: 307-325 Issue: 3 Volume: 19 Year: 2018 Keywords: subcontractor selection; partnering; service scope; collaborative arrangement; multi-national corporation; transaction cost economics; TCE; main contractor. File-URL: http://www.inderscience.com/link.php?id=92758 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbpma:v:19:y:2018:i:3:p:307-325 Template-Type: ReDIF-Article 1.0 Author-Name: Sayedeh Parastoo Saeidi Author-X-Name-First: Sayedeh Parastoo Author-X-Name-Last: Saeidi Author-Name: Mohd Shahwahid Haji Othman Author-X-Name-First: Mohd Shahwahid Haji Author-X-Name-Last: Othman Author-Name: Parvaneh Saeidi Author-X-Name-First: Parvaneh Author-X-Name-Last: Saeidi Author-Name: Sayyedeh Parisa Saeidi Author-X-Name-First: Sayyedeh Parisa Author-X-Name-Last: Saeidi Title: The moderating role of environmental management accounting between environmental innovation and firm financial performance Abstract: The purpose of this paper is to investigate the relationships among innovation, environmental management accounting (EMA), and firm's financial performance. Specifically, this study explores the relationships of both product and process innovations with financial performance. Furthermore, this study examines the moderating role of EMA on the above relationships. Data were collected in a survey of top managers of the SMEs in manufacturing and consumer product industries in Iran, using a questionnaire. Hierarchical regression analysis was used to test all hypotheses. The findings revealed that both product and process innovations have positive relationships with firms' financial performance, while this effect is significant about product innovation and not significant about process innovation. Moreover, contrary to expectations, this study found a negative moderating effect of EMA on the relationship between process innovation and financial performance. However, no moderating effect of EMA was found on product innovation and financial performance relationship. Journal: Int. J. of Business Performance Management Pages: 326-348 Issue: 3 Volume: 19 Year: 2018 Keywords: product innovation; process innovation; environmental management accounting; EMA; firm performance; small medium enterprises; Iran. File-URL: http://www.inderscience.com/link.php?id=92759 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbpma:v:19:y:2018:i:3:p:326-348 Template-Type: ReDIF-Article 1.0 Author-Name: Anna Maria Arcari Author-X-Name-First: Anna Maria Author-X-Name-Last: Arcari Author-Name: Anna Pistoni Author-X-Name-First: Anna Author-X-Name-Last: Pistoni Author-Name: Stefano Peluso Author-X-Name-First: Stefano Author-X-Name-Last: Peluso Title: The role of managerial control in innovation processes: an empirical analysis among Italian firms Abstract: This paper investigates the link between the managerial control system (MCS) and product/service innovation. The aim is to provide an empirical analysis of MCS role in innovative firms, highlighting MCS characteristics that better support the innovation processes. The sample consists of 104 Italian manufacturing firms belonging to those sectors featuring the largest number of registered patents. The results show that an MCS can enhance innovation but it can also inhibit it depending on the role it plays. Indeed, an MCS may hamper innovation if it is limited to pursuing diagnostic functions. Conversely, innovation is positively associated to an interactive use of the MCS. The results of this study may have major implications for practitioners. Organisations hoping to enhance their innovation performance should develop an MCS able to stimulate free thinking and search for opportunities, while avoiding a strict compliance with rules and rigid performance evaluation. Journal: Int. J. of Business Performance Management Pages: 349-370 Issue: 3 Volume: 19 Year: 2018 Keywords: innovation; management control systems; diagnostic control; interactive control; formal control mechanisms; informal control; Italy. File-URL: http://www.inderscience.com/link.php?id=92760 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbpma:v:19:y:2018:i:3:p:349-370 Template-Type: ReDIF-Article 1.0 Author-Name: Muhammad Shaukat Malik Author-X-Name-First: Muhammad Shaukat Author-X-Name-Last: Malik Author-Name: Sadia Aslam Author-X-Name-First: Sadia Author-X-Name-Last: Aslam Author-Name: Surayya Aslam Author-X-Name-First: Surayya Author-X-Name-Last: Aslam Title: Selling the brand inside: corporate image, corporate identity and employer brand: case study of I-SEC Netherlands B.V. Abstract: The objective of this research was to examine the key factors behind the success of an internal communication strategy aimed to improve I-SEC organisational image. Research consisted of literature review on concepts of internal corporate image and the organisational identity formulating the image of employer brand. The major findings proved the poor I-SEC brand image among the workforce as anticipated by I-SEC management and pointed out various drawbacks in organisational culture, structure, communication, and in strategy of I-SEC inaugurating the poor employer image of the company. The research finally suggested an internal communication approach using existing CSR strategy in relation to internal branding and poised some recommendations to increase I-SEC brand awareness, identification and engagement of its employees. This case study recommends that the corporations should give an equal importance to project a good image internally in addition to projection of good reputation to external world. Journal: Int. J. of Business Performance Management Pages: 371-384 Issue: 3 Volume: 19 Year: 2018 Keywords: self-image; perceived image; corporate identity; corporate image; internal communication strategy; Netherlands. File-URL: http://www.inderscience.com/link.php?id=92761 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbpma:v:19:y:2018:i:3:p:371-384 Template-Type: ReDIF-Article 1.0 Author-Name: Ahmad Ali Khaef Elahi Author-X-Name-First: Ahmad Ali Khaef Author-X-Name-Last: Elahi Author-Name: Rohhollah Hosseini Author-X-Name-First: Rohhollah Author-X-Name-Last: Hosseini Title: Identification of optimal initiatives for motivation enhancement of human assets Abstract: The concept of motivation is typically the beginning point of cognitive process behind any behaviour. The aim of this study is to rank organisational motivational plans in terms of importance by collecting empirical data in three satellite campuses of a large university. In this regard, a field survey is conducted and organisational experts in each campus are provided a questionnaire. The collected data was analysed by using technique for order of preference by similarity to ideal solution (TOPSIS), simple additive weighting (SAW) and numerical taxonomy techniques. Then, a hybrid approach was used as it compensates the points of the weaknesses of the aforementioned techniques. The findings show that participative management style, job promotion and optimisation of compensatory system in the three campuses are the most important motivational action plans. Findings of this research contribute to both scholars and practitioners in enhancing the understanding of motivational plans in terms of importance, as well as the improved decision making on design and implementation of these plans. Journal: Int. J. of Business Performance Management Pages: 500-516 Issue: 4 Volume: 19 Year: 2018 Keywords: motivation plans; multi-attribute decision making; MADM; technique for order of preference by similarity to ideal solution; TOPSIS; simple additive weighting; SAW; numerical taxonomy; hybrid approach. File-URL: http://www.inderscience.com/link.php?id=95062 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbpma:v:19:y:2018:i:4:p:500-516 Template-Type: ReDIF-Article 1.0 Author-Name: Jeen Wei Ong Author-X-Name-First: Jeen Wei Author-X-Name-Last: Ong Author-Name: Hishamuddin Ismail Author-X-Name-First: Hishamuddin Author-X-Name-Last: Ismail Author-Name: Peik Foong Yeap Author-X-Name-First: Peik Foong Author-X-Name-Last: Yeap Title: Competitive advantage and firm performance: the moderating effect of industry forces Abstract: This study aims to examine the moderating effect of industry competitive forces on the relationship between competitive advantage and firm performance. Previous researches have concluded that competitive advantage leads to superior performance but the impact is limited. A possible reason is that the economic value created by firms is appropriated by other stakeholders. This study hypothesises that the five industry competitive forces moderate the relationship. 517 usable responses were collected from small and medium enterprises (SMEs) in Malaysia to test the research framework developed. The results show that buyer bargaining power, supplier bargaining power and threat of new entrants moderate the effect of competitive advantage on firm performance. Surprisingly, SMEs with differentiation advantage and cost advantage are able to appropriate more economic value when the buyers and suppliers have strong bargaining power respectively. On the other hand, the threat of new entrants reduces the economic value that SMEs can capture. Journal: Int. J. of Business Performance Management Pages: 385-407 Issue: 4 Volume: 19 Year: 2018 Keywords: competitive advantage; firm performance; small and medium enterprises; SMEs; industry competitive forces; moderating effect. File-URL: http://www.inderscience.com/link.php?id=95069 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbpma:v:19:y:2018:i:4:p:385-407 Template-Type: ReDIF-Article 1.0 Author-Name: Guilherme Augusto Queiroz Schünemann Manfrin De Oliveira Author-X-Name-First: Guilherme Augusto Queiroz Schünemann Manfrin De Author-X-Name-Last: Oliveira Author-Name: Izabel Cristina Zattar Author-X-Name-First: Izabel Cristina Author-X-Name-Last: Zattar Author-Name: Robson Seleme Author-X-Name-First: Robson Author-X-Name-Last: Seleme Title: Six Sigma tool selection to achieve goals in the short-term - a case study Abstract: Motivated by the idea that some quality tools interact in a better way among them than others do, the purpose of this paper is to analyse quality tools selection and combination, aiming at shorter-time DMAIC implementations through better-structured and straightforward tool selection. Based on a case study, this article explores the quality tools pre-selection. Through a literature review, the paper searches the available Six Sigma toolset, grounding the case study tool choice on previous studies. In this paper, a scrap reduction project of a Brazilian iron casting company was studied, where the team managed to implement a DMAIC process in two months, which resulted in benefits of approximately U$50.000,00 after the project implementation. There are several issues to be considered concerning the DMAIC toolset, especially about the criteria used to choose one or another tool. Thereby, specific combinations between quality tools can provide strategic advantages to organisations that develop DMAIC projects. This article might be of interest of many organisations' quality personnel, Six Sigma practitioners and management academics, as it details and gives theoretical support to some procedures onto implementing DMAIC cycles more promptly. Journal: Int. J. of Business Performance Management Pages: 408-426 Issue: 4 Volume: 19 Year: 2018 Keywords: Six Sigma; quality tool selection; define, measure, analyse, improve and control; DMAIC; Six Sigma toolset; short-term. File-URL: http://www.inderscience.com/link.php?id=95076 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbpma:v:19:y:2018:i:4:p:408-426 Template-Type: ReDIF-Article 1.0 Author-Name: John E. Spillan Author-X-Name-First: John E. Author-X-Name-Last: Spillan Author-Name: John A. Parnell Author-X-Name-First: John A. Author-X-Name-Last: Parnell Author-Name: Mehmet Ali Koseoglu Author-X-Name-First: Mehmet Ali Author-X-Name-Last: Koseoglu Author-Name: Erdal Akdeve Author-X-Name-First: Erdal Author-X-Name-Last: Akdeve Title: Strategic capabilities, niche strategy orientation and performance: a four-nation assessment Abstract: This paper examines how strategic capabilities influence the niche strategy-performance link in Turkey, Mexico, China and the USA. Results suggest substantial differences across nations, industries and performance measures. The pursuit of a niche strategy orientation was a positive predictor of performance in all instances in which it was significant. In general, both management and technology capabilities were important drivers of performance, but results varied markedly across industries and nations and along return on assets (ROA) and sales growth as performance measures. Both technology and management capabilities were significant predictors of ROA in manufacturing and service industries in the USA, but no more than one category was significant in any of the final regression models for other nations. Journal: Int. J. of Business Performance Management Pages: 427-449 Issue: 4 Volume: 19 Year: 2018 Keywords: strategic capabilities; business strategy; performance; niche; focus; Turkey; Mexico; China. File-URL: http://www.inderscience.com/link.php?id=95078 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbpma:v:19:y:2018:i:4:p:427-449 Template-Type: ReDIF-Article 1.0 Author-Name: R. Krishnaveni Author-X-Name-First: R. Author-X-Name-Last: Krishnaveni Author-Name: R. Monica Author-X-Name-First: R. Author-X-Name-Last: Monica Title: Factors influencing employee performance: the role of human resource management practices and work engagement Abstract: This research explores and investigates the effect of robust human resource management (HRM) practices namely empowerment, competence development practices, rewards and recognition and work engagement on employee performance. A comprehensive model has been developed by taking into account the above mentioned constructs and has been validated in a developing economy. Though there is research focusing on HRM practices, work engagement and employee performance in a fragmented way, this research examines and explores the relationship between these variables in a cohesive way. The paucity in literature has prompted for this empirical study. Data has been collected from 205 IT program managers and from 41 senior managers using a structured questionnaire. Descriptive statistics and partial least squares-structural equation modelling were implemented to find out the factors that had the most impact on employee performance. Findings revealed that HRM practices namely empowerment, competence development practice, recognition and work engagement have emerged as prominent predictors of employee performance. This research is distinctive in respect to the comprehensive model that has been developed and validated. Journal: Int. J. of Business Performance Management Pages: 450-475 Issue: 4 Volume: 19 Year: 2018 Keywords: competence development practices; employee performance; empowerment; recognition; rewards and work engagement. File-URL: http://www.inderscience.com/link.php?id=95093 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbpma:v:19:y:2018:i:4:p:450-475 Template-Type: ReDIF-Article 1.0 Author-Name: Fakher Jaoua Author-X-Name-First: Fakher Author-X-Name-Last: Jaoua Title: Impact of strategic roles of middle managers on the relationship between successful strategy implementation and organisational performance Abstract: Many researches have confirmed the importance of middle management involvement in strategy formulation and have demonstrated that middle managers have strategic roles which positively influence the relationship between strategy formulation and organisational performance. In line with these researches, this research aims to exploit the results of these researches, and test them on strategy implementation. It assumes that strategic roles of middle managers could have a positive impact on successful strategy implementation and thus on the relationship between successful strategy implementation and organisational performance. This general hypothesis was tested among a representative sample of 364 large Tunisian companies involved in the upgrading program. The results of the application of structural equation methods show that facilitating adaptability, implementing deliberate strategy and championing alternatives, except synthesising information, has not only a direct effect on the successful strategy implementation, but also an indirect effect on the relationship between successful strategy implementation and organisational performance. Journal: Int. J. of Business Performance Management Pages: 476-499 Issue: 4 Volume: 19 Year: 2018 Keywords: strategic management process; involvement of middle managers; strategy formulation; successful strategy implementation; SSI; strategic roles of middle managers; SRMM; organisational performance; structural equation model. File-URL: http://www.inderscience.com/link.php?id=95095 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbpma:v:19:y:2018:i:4:p:476-499