This paper illustrates the progress from the application of a performance measurement system to that of a performance management system within a registered charity operating in the United Kingdom Third Sector. The organization is a housing association and its service users are socially excluded...

Purpose – The purpose of this paper is to provide insights into the internal performance management of UK universities. Design/methodology/approach – Semi‐structured interviews were undertaken with numerous staff within each university, attendance at key meetings and reviews of...

The technique of ABC has been widely adopted by universities in the UK, with the assumption that the more accurate identification of costs makes them more manageable. It is the purpose of this paper to consider this question of manageability through identification and allocation in the...

This article discusses the importance of organizational management of performance measures. The authors use a grounded theory methodology to explore the relationship between strategic planning, accounting and performance measurement systems in local government and higher education. Only by...

Purpose – This research paper seeks to examine the important issues of performance measurement and reporting in a third sector community organisation. It aims to highlight the dysfunctional nature of funding body performance reporting criteria, which do not always align with the values and...

Purpose – Many organisations are operating in a dynamic competitive environment and experiencing increasing competition. As a result organisations in the service sector are continually seeking opportunities to remove waste and improve performance. Six sigma has been embraced by the service...