Search Results - subject_exact:"Performance measurement"

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Capital structure decisions and business excellence : benchmarking financial performance in Vietnamese listed companies

Nguyen Duy Hung; Tuan Anh Truong - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015632744

Global scale efficiency in data envelopment analysis

Aparicio, Juan; Santín, Daniel - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015375679

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

Schäfer, Ulrich; Pelger, Christoph - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015376022

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 - 2025

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, ebvufind01.dmz1.zbw.eu/10015337447

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

Chiaraviglio, Alessandro; Grimaldi, Sabrina; Zenezini, … - 2025

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, ebvufind01.dmz1.zbw.eu/10015337586

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

Ruthī Phanomyong; Narath Bhusiri; Puthipong Julagasigorn; … - 2025

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, ebvufind01.dmz1.zbw.eu/10015337597

Can "sustaining innovation" deliver sustainability? : Amazon's innovation processes on corporate decarbonization

O'Rourke, Dara - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015422343

Half a century of public sector accounting research through bibliometric analysis : looking back to move forward

Sicilia, Mariafrancesca; Steccolini, Ileana; Mauro, … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015463411

Sustainability in energy companies under the lens of cultural pressures : when do we talk of greenwashing?

Esposito, Paolo; Doronzo, Emanuele; Riso, Vincenzo; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015455313

The many indicators of nonprofit success as seen by nonprofit leaders

Maier, Florentine; Zheng, Wenjuan; Brandtner, Christof; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015461719

Balancing autonomy and accountability in national public hospitals : a qualitative case study

Malmmose, Margit; Liboriussen, Jakob Mathias - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015442438

From black box to analytical insight : A data-driven evaluation of technological sustainability in manufacturing supply chains

Vacchi, Marco; Settembre-Blundo, Davide; Iattici, Luca; … - 2025

Technological infrastructures critically drive resilience and sustainability in manufacturing supply chains yet remain severely underrepresented in conventional sustainability assessment frameworks. This paper introduces the Organizational Technological Sustainability Assessment (O-TSA), an...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015607897

Exploring supply chain sustainability practices in the Gulf Cooperation Council petrochemical sector

Alsaif, Abdullah; Grant, David B.; Shaw, Sarah - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015552587

Market orientation, differentiation strategy and the use of non-financial measures : impact on firm performance

Ludji, Theodorus Radja; Yuliati, Retno - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015581894

Development of a standardized approach for evaluating business insights in stream processing systems based on technical metrics

Bashtovyi, Artem; Fechan, Andrii - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015662162

Is there a link between tax administration performance and tax evasion?

Milosavljević, Miloš; Ignjatovic, Marina; Spasenić, … - 2024

The performance of tax administrations (TAs) is usually described as their capacity to complete activities with the minimum of resources engaged. Accordingly, tax administration performance is a multifaceted phenomenon, and measuring and benchmarking its performance against other countries or...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015070749

How did hotels measure performance during Covid-19? : insights from Central and Eastern Europe

Jugović, Tijana; Maričić, Milica - 2024

Background One of the industries that was among the most disrupted by the Covid-19 pandemic was the tourism industry. Hotel owners and managers needed guidelines on how to combat the "new normal" and enable the sustainable economic operation of the hotels they managed. Objectives This paper...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015108381

The typology and determinant of performance measurement for public sector organizations : a literature review

Febriyanti, Doris; Widianingsih, Ida; Sumaryana, Asep; … - 2024

Public sector organization is very influential. However, due to the limitations of the papers discussing the topic of performance measurement for public sector organizations, thus this research explores existing research on this topic. The main objective of this research was to know the issue of...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014529765

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

Tenzer, Anita - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015457136

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

Tenzer, Anita - 2024

Article

CEO bonus plans : and how to fix them

Murphy, Kevin James; Jensen, Michael C. - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015154509

Enhancing supply chain performance by integrating knowledge management and lean, agile, resilient, and green paradigms

Dehshiri, Seyyed Jalaladdin Hosseini; Amiri, Maghsoud; … - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015188745

Systematic literature review of corporate sustainability and financial performance linkages

Veera, Suchitra; Bietsch, Samantha; Jones, Susan; Ward, Paul - 2024

This study analyzes the linkages between corporate sustainability and financial performance of companies by conducting a systematic review of prior literature. The findings provide insights on the relationship between sustainable practices and companies' financial outcomes.

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015417028

Boundaries of management performance measures (MPMs) disclosed in primary financial statements prepared in accordance with new standard planned to supersede IAS 1

Maruszewska, Ewa Wanda; Tuszkiewicz, Maciej Andrzej - 2024

We outline the management performance measures (MPMs)' boundaries based on the upcoming introduction of MPM's definition to International Financial Reporting Standards (IFRS). The literature investigates business performance measures concentrating on managers' needs, while IFRS aims to provide...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015415052

Performance assessment of primary health care services using data envelopment analysis and the quality-adjusted malmquist index

Capeletti, Nuno M.; Amado, Carla A. F.; Santos, Sérgio P. - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014555699

ESG-driven digital performance measurement and decision support in vegan food firms

Toudas, Kanellos S.; Nika, Pandora P.; Giannakopoulos, … - 2026

Despite the growing importance of Environmental, Social, and Governance (ESG) performance in shaping brand perception and consumer trust, limited empirical evidence exists on how ESG indicators translate into measurable digital consumer engagement outcomes, particularly in ethically driven...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015654731

Exploring corporate environmental performance assessment : a bibliometric analysis of global research trends

Wahyudi, Didik; Nuhfil Hanani AR; Khusaini, Moh; Rofiq, … - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015618830

How sustainability practices translate into business performance : the mediating role of traceability implementation in food supply chain operations

Jakkranuhwat, Nattakan; Ravipim Chaveesuk; … - 2026

Background: Global food supply chains increasingly require sustainable and transparent operations; however, empirical evidence linking sustainability practices to firm performance remains inconsistent. This study examines how sustainability practices are translated into measurable business...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015655259

The impact of logistics performance and green logistics performance on intra-ASEAN goods exports

Huong Vu Thi Thu; Nguyen Thu Thuy - 2026

This study utilizes the gravity model of international trade to analyze the effects of logistics performance (LPI) and green logistics performance (GLPI) on intra-regional export value among the 10 ASEAN member states during the 2010-2018 period. The findings reveal that: (i) The LPI of both...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015563909

Green innovation under multiple pressures : examining financial constraints, ESG performance, and environmental regulations

Yu, Lihui; Jin, Pengwei - 2026

This study investigates the role of environmental, social, and governance (ESG) performance in reshaping the relationship between financial constraints and green innovation among Chinese listed firms from 2010 to 2023. We examine the double-edged sword hypothesis that financial constraints...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015608961

Spotlight on sustainable finance and managerial accounting : the analytical triad for a profitable and sustainable future

Lulaj, Enkeleda - 2026

This study, focused on sustainable finance and management accounting, explores the analytical triad of vsCHA (Value and Supply Chain Analysis), COA (Cost Analysis), and CIA (Continuous Improvement Analysis), examining their interactions and their impact on firm sustainability. Data were...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015609783

System of non-financial performance indicators in the manufacturing sector

Subačienė, Rasa; Arbidane, Iluta; Mietule, Iveta; … - 2026

The growing demand for transparency in sustainability reporting has compelled enterprises to look far beyond the boundaries of classical financial ratios when assessing their own performance. Environmental, social, and governance (ESG) indicators have dominated recent academic debate-primarily...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015611755

Bridging digitalization and sustainability in supply chain performance measurement : an MLP-based predictive model

Mrad, Mariem; Belgaroui, Rym; Boujelbene, Younes; … - 2026

Background: The transition toward Industry 4.0 and Supply Chain 5.0 requires performance measurement frameworks that integrate efficiency, digitalization, and sustainability indicators. Although the SCOR® 4.0 model provides standardized metrics, it lacks predictive capabilities under complex...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015612219

Key performance indicators for sustainable supply chain management in SMEs : a bibliometric review

Sompong, Wipada; Pongsakornrungsilp, Siwarit; … - 2026

Background: This study presents a bibliometric analysis of key performance indicators (KPIs) for sustainable supply chain management (SSCM) in small- and medium-sized enterprises (SMEs). Despite growing academic attention, particularly after 2020, important gaps remain in how sustainability...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015612228

Performance attribution : the Harsanyi method

Acerbi, Carlo; Csóka, Péter; Herings, Peter Jean-Jacques - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015614107

When algorithms rate performance : do large language models replicate human evaluation biases?

Rilke, Rainer Michael; Sliwka, Dirk - 2026

A large body of research across management, psychology, accounting, and economics shows that subjective performance evaluations are systematically biased: ratings cluster near the midpoint of scales and are often excessively lenient. As organizations increasingly adopt large language models...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015615346

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When algorithms rate performance : do large language models replicate human evaluation biases?

Rilke, Rainer Michael; Sliwka, Dirk - 2026 - January 2026 (updated version)

Edition: January 2026 (updated version)

Book / Working Paper

Organizational higher purpose, employee effort and firm financial performance

Thakor, Anjan V. - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015553755

Performance management in a collaborative context : the conundrum of hard accountability and sector partnership

Macris, Luke I.; Sam, Michael P.; Jackson, Steven J. - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015590742

Performance rankings reduce cognitive processing of underlying performance information

Schmidthuber, Lisa; Willems, Jurgen; George, Bert; … - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015590822

Understanding multilevel organizing : a focus of customer satisfaction on firm performance

Sharma, Udit; Hult, G. Tomas M.; Morgeson, Forrest V., III. - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015591587

Benchmarking supplier performance : how scorecard comparisons and supply risk influence termination decisions

O'Connor, Neale G.; Romero, Jorge A.; Asiaei, Kaveh - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015604677

Performance measures of industrial symbiosis with inventory

Albino, Vito; Fraccascia, Luca; Yazan, Devrim Murat - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015606030

Validating a theoretical model to measure performance management in South African private secondary schools

Nag, Debapriyo; Bisschoff, Christo Alfonzo; Botha, … - 2026

Performance management systems (PMSs) in private secondary education are vital, and although several tried and tested public sector performance measurement models exist, limited private secondary school performance measurement models exist in South Africa. This study aims to empirically validate...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015625894

Individual skill or just luck? : decomposing individual finishing and shot-stopping performance in European football

Böttger, Tom; Vischer, Lars - 2026

Expected goals (xG) are widely used to evaluate football performance. However, it is unclear whether players who consistently outperform their xG do so because of skill or because of luck. To our knowledge, this paper provides the first meta-analytic estimate of between-player heterogeneity in...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015626544

Can supply chain sustainability enhance the sustainable performance of SMEs? : a triple bottom line approach

López, Cristina; Ruiz-Benítez, Rocío; Herrero, Inés - 2026

The prior literature has predominantly emphasized the role of large firms exerting coercive power within supply chains to enhance sustainability outcomes. However, small and medium-sized enterprises (SMEs) often experience a reverse dynamic in which external pressures from supply chain agents...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015627301

Health System Performance Assessment Framework for Luxembourg

2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015631159

Improving human sustainability at work by focusing on cognitive load of task performance

Stajkovíć, Kayla; Stajkovic, Alexander D. - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015639520

An analytical framework for enhancing hospital pharmacy supply chain performance using fuzzy rough set theory

Detcharat Sumrit; Katthamaruesee, Sudarat - 2026

The pharmaceutical supply chain is vital to hospital operations but faces persistent challenges, including drug shortages, regulatory constraints, and inventory inefficiencies. This study explores the application of the Triple-A Supply Chain (TASC) framework agility, adaptability, and alignment...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015640888

Performance persistence in private equity : skill, structure, and statistical artefacts

Ergüzel, Oylum Şehvez - 2026

This paper reviews the empirical literature on performance persistence in private equity (PE). It argues that observed persistence reflects three interacting forces: managerial skill, structural advantages, and measurement artefacts. It compares findings across return metrics, units of analysis,...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015641871

Governance and financial outcomes of ESG implementation in tourism enterprises : a case study from Greece

Garefalakis, Alexandros; Stratidaki, Filia; Angelaki, … - 2026

This study investigates the financial and strategic implications of ESG implementation in the hotel sector, focusing on cost structures, stakeholder engagement, and risk-related outcomes. Empirical evidence remains limited in tourism-intensive economies, particularly regarding operational...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015643350

The effect of industry 4.0 and lean management on operational performance improvement : evidence from Italy

Grando, Alberto; Belvedere, Valeria; Chiarini, Andrea; … - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015644272