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Creating Value Through Sustainability
  • Language: en
  • Pages: 204

Creating Value Through Sustainability

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A Philosophy of Management Accounting
  • Language: en
  • Pages: 301

A Philosophy of Management Accounting

The book introduces pragmatic constructivism as a paradigm for understanding actors’ construction of functioning practice and for developing methods and concepts for managing and observing that practice. The book explores, understands and theorises organisational practices as constructed through the activities of all organisational actors. Actors always act under presumptions of a specific actor-world-relation which they continuously construct, adjust and reconstruct in light of new experiences, contexts and communication. The outcome of the actor-world-relation is a reality construction. The reality construction may function successfully or it may be hampered by fictitious and illusionary...

Managing Sustainable Performance and Governance in Higher Education Institutions
  • Language: en
  • Pages: 179

Managing Sustainable Performance and Governance in Higher Education Institutions

The fast-changing evolutionary process of global Higher Education systems systematically poses new challenges related to the appearance of innovative elements that lead academic governing bodies to question current managerial structures and methods. Due to this, theory and practice have gathered multiple contributions and experiences to support and further develop this evolutionary pathway during the past decades. Global competitiveness, economic and social growth are driven worldwide by knowledge and innovation. In this context, Higher Education Institutions play a crucial role as they primarily contribute to knowledge transfer and development and, as a result, foster regional development, ...

Improving Consistency in Performance Measurement System Design
  • Language: en
  • Pages: 125

Improving Consistency in Performance Measurement System Design

This book analyzes behavioral distortions in public schools and delineates outcome-based performance measurement systems that can prevent and mitigate them. An instrumental view of dynamic performance management (DPM) is used to support the endeavor by identifying how performance drivers affect end results of outcome and output, how end results affect strategic resources, and how strategic resources and benchmarks define the dynamics of performance drivers. This approach is also used to promote a shift from an output-oriented to an outcome-oriented view in performance management, with the aim of achieving sustainable results in the long term. The book also includes a comprehensive literature review at the end of each chapter, intended to strengthen readers’ knowledge and encourage further research. Given its scope, the book will appeal to graduate students in public management, researchers in performance management, system dynamics, and education, and decision-makers in public schools.

Outcome-Based Performance Management in the Public Sector
  • Language: en
  • Pages: 448

Outcome-Based Performance Management in the Public Sector

  • Type: Book
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  • Published: 2017-07-17
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  • Publisher: Springer

This book highlights the use of an outcome-oriented view of performance to frame and assess the desirability of the effects produced by adopted policies, so to allow governments not only to consider effects in the short, but also the long run. Furthermore, it does not only focus on policy from the perspective of a single unit or institution, but also under an inter-institutional viewpoint. This book features theoretical and empirical research on how public organizations have evolved their performance management systems toward outcome measures that may allow one to better deal with wicked problems. Today, ‘wicked problems’ characterize most of governmental planning involving social issues...

Fostering Sustainability in Corporate Governance
  • Language: en
  • Pages: 87

Fostering Sustainability in Corporate Governance

The effects of climate change on the one hand, and government promises to achieve sustainable development on the other, are only two examples of the factors driving businesses to incorporate sustainability into their business strategies. International organizations and researchers alike contend that incorporating sustainability into business is only feasible when governance also considers environmental, social and governance (ESG) issues. Therefore, corporate governance is attracting more and more attention from investors and various stakeholders. On 23 February 2022, the European Commission adopted a proposal for a Directive on corporate sustainability due diligence. The aim of this Directive is to foster sustainable and responsible corporate behaviour and to anchor human rights and environmental considerations in companies’ operations and corporate governance. Drawing on the theoretical framework of corporate governance and an analysis of the latest and most important literature on corporate governance and sustainability, this book offers essential insights, particularly in light of the Sustainable Corporate Governance Directive and Due Diligence Directive.

Dynamic Performance Management
  • Language: en
  • Pages: 248

Dynamic Performance Management

  • Type: Book
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  • Published: 2016-05-02
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  • Publisher: Springer

This book explores how to design and implement planning & control (P&C) systems that can help organizations to manage their growth and restructuring processes in a sustainability perspective. The book is not designed to enable the reader to become an experienced system dynamics modeler; rather, it aims to develop the reader’s capabilities to design and implement performance management systems by using a system dynamics approach. More specifically, the book shows how to develop system dynamics models that can better support an understanding of: -What is organizational performance and how to frame and measure it; -How to identify and map the processes underlying performance; -How to design a...

Servitization and Physical Asset Management
  • Language: en
  • Pages: 328

Servitization and Physical Asset Management

Servitization and Physical Asset Management, third edition, was developed to provide a structured source of guidance and reference information on the business opportunities linked to servitization and the management of physical assets. A growing trend in the global economy, servitization focuses on the actual deliverables of an asset from the perspective of the customer: electricity instead of the power plant, thrust instead of the engine, mobility instead of a plane or a car. The book offers high-level overviews of how to servitized and manage assets from a variety of perspectives, reviewing nearly 1,500 books, magazine articles, papers and presentations and websites. Written by Michael J. ...

Control in supply relations between businesses. Theoretical perspectives and empirical evidence
  • Language: en
  • Pages: 258
Strategic Planning for Urban Transportation
  • Language: en
  • Pages: 137

Strategic Planning for Urban Transportation

This book focuses on the adoption of a Dynamic Performance Management (DPM) approach to support the planning and management of urban transportation systems. DPM allows one to embrace a dynamic and systemic perspective and, as a result, to frame the contribution of different stakeholders, in terms of outcome-based performance, at an inter-institutional level. The discussed DPM approach allows one to focus on the causal relationships and feedback processes that characterize urban transportation systems’ governance. Particularly, through the adoption of such an approach, it is possible to identify outcome-based performance measures that help to monitor and drive the governance network toward ...