Search Results - subject:"Performance--Measurement."

Global scale efficiency in data envelopment analysis

Aparicio, Juan; Santín, Daniel - In: International transactions in operational research : a … 32 (2025) 5, pp. 2474-2496

Persistent link: https://www.econbiz.de/10015375679

Deferred compensation, managerial retirement, and the stewardship perspective of financial accounting

Schäfer, Ulrich; Pelger, Christoph - 2025

Persistent link: https://www.econbiz.de/10015376022

Overall warehouse effectiveness (owe) : a new integrated performance indicator for warehouse operations

Chiaraviglio, Alessandro; Grimaldi, Sabrina; Zenezini, … - In: Logistics 9 (2025) 1, pp. 1-22

Background: Warehouses play a vital role in logistics systems, not only for storing goods but also for providing value-added services. To improve warehouse productivity and reduce costs, it is essential to measure their performance and identify inefficiencies. Method: This paper introduces a new...

Persistent link: https://www.econbiz.de/10015337586

Assessing supply chain resilience to mitigate disruption : the focus on cross-border suppliers

Ruthī Phanomyong; Narath Bhusiri; Puthipong Julagasigorn; … - In: Logistics 9 (2025) 1, pp. 1-27

Background: Cross-border suppliers have always been points of disruption, further impacting international trade, businesses, and societies along the chain. Understanding the current resilience capabilities of cross-border suppliers is a stepping-stone to implementing resilience initiatives and...

Persistent link: https://www.econbiz.de/10015337597

Economic impact analysis of mega events for sustainable tourism : insights from the Giro d'Italia and Tour de France

Sardi, Alberto; Rizzi, Alessandro; Sorano, Enrico - In: Administrative Sciences : open access journal 15 (2025) 2, pp. 1-21

The growing awareness of economic, environmental, and social issues related to tourism highlights the need to identify innovative practices that promote sustainability in tourist destinations. This study investigates mega sporting events and their fundamental role in sustainable tourism; these...

Persistent link: https://www.econbiz.de/10015337447

Integrating Change Management and Management Accounting Change : New Perspectives on Performance Measurement Systems Implementation

Leto, Lorenzo - 2025 - 1st ed. 2025.

Introduction to the book -- The process of management accounting change -- Performance Measurement systems … performance measurement systems: A management accounting change case study through the lens of change management -- Conclusions. …, implementation, and continuous improvement of performance measurement systems (PMS). Moving beyond traditional sociological and …

Persistent link: https://www.econbiz.de/10015328649

Environmental, Social, Governance (ESG) : Risk, Performance, Monitoring

Castellano, Nicola (ed.); De Luca, Francesco (ed.); … - 2025

Administration and Accounting. The book discusses corporate governance, management accounting and control systems, performance … measurement, auditing and risk management, and their roles in business strategy and corporate finance. It includes several case …

Persistent link: https://www.econbiz.de/10015334389

CEO bonus plans : and how to fix them

Murphy, Kevin James; Jensen, Michael C. - In: Journal of applied corporate finance : JACF 36 (2024) 3, pp. 95-110

Persistent link: https://www.econbiz.de/10015154509

Performance measurement system design as link between strategy formulation and performance information use in public sector organizations

Johnsen, Åge; Solholm, Kerstin; Tufte, Per Arne - In: Public performance & management review 47 (2024) 4, pp. 813-848

Persistent link: https://www.econbiz.de/10015183234

Impact of IFRS 15 adoption on performance measurement in healthcare : the case of National Health Service Foundation Trusts

Tenzer, Anita - In: Cogent business & management 11 (2024) 1, pp. 1-16

The International Financial Reporting Standard (IFRS) 15, ‘Revenue from Contracts with Customers’, became effective for National Health Service (NHS) bodies from the annual period beginning 1 April 2018. NHS Foundation Trusts, as part of UK public sector organisations, adopted IFRS for their...

Persistent link: https://www.econbiz.de/10014521377