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Alternative theoretical perspectives on performance measurement and management (PMM) have been advanced in response to shortcomings observed with the dominant control systems-based paradigm. The purpose of this investigation is to ascertain whether one such perspective, rooted in social systems theory and practice theory, can accommodate these shortcomings and positively impact organisational effectiveness (OE) and performance.

Longitudinal critical realism-based case study research is employed in action research mode to investigate how adopting a social complexity perspective on PMM affected the behaviour and performance of a commercial organisation.

The case study observations suggest that by putting people and their behaviour and organisational practices at the centre of PMM, near-term organisational outcomes can be influenced favourably in complex and dynamic environments.

This investigation provides a tool for undertaking a social complexity interpretation of PMM.

This research supports the proposal that complexity theory provides an alternative paradigm for managing performance in organisations and describes the first practical application of a social complexity interpretation of PMM. It presents a model for use and further development by other researchers.

This study aims to identify key research clusters (or sub-fields) in the field of performance measurement research, analyse its historical development and propose future research avenues.

Several bibliometric analysis methods, including co-citation analysis and text mining techniques, were used to review papers published on performance measurement research.

This study reveals eight main clusters of research in this field, ranging from theoretical-focused clusters (e.g. strategic performance measurement) to practical-focused clusters (e.g. design of performance measurement). These clusters are further categorised into four groups based on the size and degree of connectedness. Regarding the analysis of historical development, the established clusters, such as supply chain management, remain important, while newer clusters, such as hospitality and humanitarianism, have recently gained increasing interest.

This study applies citation-based clustering, a type of bibliometric literature review method that has been underused in the field of performance measurement. Moreover, the results obtained from this study are also distinct from those of previous studies, offering valuable insights especially for researchers. With a comprehensive understanding of the field, researchers can use it to understand the key literature, observe ongoing developments within their specialisation and inform their future research directions.

This paper presents the design and implementation of a maturity model for assessing the cost measurement and management capabilities of organisations. Beyond capability evaluation, the model is also designed to provide guidance for improving the competitiveness of value chains across a focal company and its suppliers. Thus, it can also be used to improve inter-organisational performance.

The research, which is interventionist in nature, was developed through a collaboration between the authors and two manufacturing companies that co-funded the design and development of the model. The study follows a constructive research approach, applying established principles, instructions and known development steps to the design and implementation of a maturity model.

The paper introduces a maturity model centred on cost measurement and management capabilities by presenting its constituent parts and functioning. The model is called Cost Management Maturity Model (CMMM).

CMMM is a managerial tool that companies can use to assess the maturity of their cost measurement and management capabilities and then derive directions for improvement. It is also a tool that managers can use in the context of inter-organisational relationships to align the cost-related capabilities of a network of companies, such as a supply chain. This has the result of strengthening inter-organisational collaborations to reduce costs and improve value creation.

This paper presents an original four-level, pyramid-shaped maturity model that advances prior endeavours to this end within the realm of managerial costing. Unlike existing models, CMMM boasts a wider scope of inquiry that includes attention to cost management and inter-organisational contexts. It also provides a structured and replicable yet flexible maturity evaluation method founded on a questionnaire and an associated scoring method.

The purpose of this paper is to explore how process management (PM) can support small- and medium-sized enterprises (SMEs) in pursuing sustained competitive advantage. For this purpose, a dynamic capabilities (DC) lens was used.

A narrative literature review and a multiple case study with an action research approach at two road freight transport companies were used.

PM provides structure and system thinking to support the development of competitive advantage. Concerning PM, management of knowledge, management style and process orientation are key factors for the generation of competitive advantage for SMEs.

This study contributes to PM literature by studying its support for and implementation at SMEs. Furthermore, the study contributes to the literature on DC by providing concrete examples of activities linked to such capabilities.

This study contributes to practitioners by providing examples of implementing PM and identifying competitive advantage, connected with PM elements.

This study has social and environmental implications for the quality of life of the Swedish people.

This paper contributes to clarifying the connection between the research fields of quality management and DC to explore how PM can support SMEs in pursuing sustained competitive advantage.

Farmers producer organisations (FPOs) play the most crucial role in the agriculture supply chain system, aiming to redress the balance between farming and marketing activities of agricultural produce. The purpose of this study is to assess the performance of FPOs using data envelopment analysis (usually referred to as DEA) on 34 FPO units selected from the state of Rajasthan.

One of the most commonly used techniques to examine business performance is the application of DEA. The application of DEA requires the selection of inputs and outputs. This study takes three inputs and three outputs based on the insights drawn from the field survey. While the input variables consist of total assets, paid-up capital and the number of economic activities, the three output variables are turnover, net profit and number of members benefitted. Broadly, these variables encapsulate the operational performance of the business units.

This study’s findings reveal that the estimated relative efficiency score of the input-oriented CCR (Charnes, Cooper, and Rhodes) model ranges from 0.06 to 1. Interestingly, only one FPO has reported a relative efficiency (RE) score of one, whereas the remaining FPOs fall below the efficiency frontier. However, 15 FPOs report an RE score of one in the output-oriented CCR approach. Considering the estimates obtained in the input- and output-oriented BCC (Banker, Charnes and Cooper) models, this study found that about 20% of the FPOs report an efficiency score greater than 0.80. Moreover, three FPOs are on the frontier line. An examination of the scale efficiency score in the input-oriented model, 45% of the FPOs have an efficiency score greater than 0.80, whereas almost all FPOs achieve a scale efficiency score greater than 0.80 in the output-oriented model. Overall, the results imply that the FPOs should place greater emphasis on the efficient utilisation of the inputs to enhance the overall business performance and productivity.

The findings of this study provide vital insights into the specific inputs and outputs that determine the performance efficiency of FPOs and identify the potential areas for improving the existing inefficient FPOs.

This study contributes to the repository of the existing empirical studies in three distinct ways. First, the authors hardly found any previous studies that quantitatively assess the business performance of FPOs using the DEA technique. Second, the effort to identify the slacks associated with each input and output variable in input- and output-oriented models gives insights on improvable areas for inefficient FPOs. Third, the authors attempt to demystify the empirical obfuscations by highlighting the major challenges FPOs face in the state of Rajasthan.

The primary aim of this research was to investigate the mediating effect of the decision-making structure on the relationship between perceived environmental uncertainty and hospital performance.

Online and manual survey questionnaires were used to collect data in this study. The target population of this study consists of all middle managers within 11 COVID-19 referral hospitals in Surabaya. A total of 189 responses were collected, however, 27 incomplete responses were excluded from the final dataset. Data was analyzed using SEM-PLS.

The study's findings indicate that decision-making structure plays a role in mediating the link between perceived environmental uncertainty and hospital performance assessed via the Balanced Scorecard, highlighting the significance of flexible decision-making processes during uncertain periods. Moreover, based on our supplementary test, respondents' demographic characteristics influence their perceptions of hospital performance.

Hospital administrators can consider the significance of decision-making structures in responding to environmental uncertainties like the COVID-19 pandemic. By fostering adaptable decision-making processes and empowering middle managers, hospitals may enhance their performance and resilience in challenging situations. Additionally, based on supplementary tests, it is found that differences in the perception of the three Balanced Scorecard perspectives imply that hospitals categorized as types A, B, C, and D should prioritize specific areas to improve their overall performance.

This research adds substantial originality and value to the existing body of knowledge by exploring the interplay between decision-making structures, environmental uncertainty, and hospital performance. It contributes to the literature by specifically focusing on the Covid-19 pandemic, a unique and unprecedented global crisis.