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The purpose of this paper is to provide an overarching framework to guide the understanding of the allocation and deployment of strategic human capital assets within an organization. Using the concept of medical triage with business units analogous to “patients” and their performance to “symptoms or injuries,” the framework suggests a “steal from the poor” perspective that is counter to conventional organizational decline literature.

This is a conceptual paper proposing that there are five different categories of business unit need for human capital assets: expectant, deceased, immediate, delayed or minimal; all based on the type of environment and holistic performance of the business unit. Based on a business unit’s specific situation, the authors suggest a process model guiding how to conduct a triage analysis to optimize the allocation of strategic human capital assets within an organization.

The authors argue that current trends in assessing strategic human capital assets which make comparisons across organizations are necessary but insufficient (e.g. comparing a store to other stores in its district or region). Each business unit has its own unique internal capabilities and external constraints that also must be accurately assessed to make an informed organizational-level decision about where and how to deploy strategic human capital assets.

Borrowing from medical science, this paper demonstrates a new conceptual framework with propositions for researchers and guidance for practitioners.

The aim of this work is to enhance workplace diversity and inclusion by exploring and addressing unique barriers faced by veterans during their transition from military service to civilian occupations.

Building on existing expatriate theory, we introduce the Veteran Employment Transition (VET) model. Drawing parallels between veterans and expatriates, the model illustrates key antecedents crucial for a successful transitional adjustment.

The proposed VET model outlines essential factors contributing to successful veteran transitions. These factors include individual factors such as language skills, job and organization factors such as role clarity and nonwork factors.

The VET model establishes a foundation for future research on veteran transition and answers the call for theory development in the field.

The insights derived from the VET model offer practical recommendations for designing interventions and transition support programs tailored to the unique needs of returning veterans.

The contribution of this paper lies in the development of the VET model, offering a novel perspective for understanding and addressing the distinctive challenges faced by returning United States (US) military veterans.

Research in nonprofit accounting is steadily increasing as more data is available. In an effort to broaden the awareness of the data sources and ensure the quality of nonprofit research, we discuss archival data sources available to nonprofit researchers, data issues, and potential resolutions to those problems. Overall, our paper should raise awareness of data sources in the nonprofit area, increase production, and enhance the quality of nonprofit research.

Performance-based contracting (PBC) is a business model for the adaptive and innovative delivery of product-service systems. In PBC, the provider is paid according to the service performance with the aim of providing monetary incentives to safeguard possible outcomes as much as possible for the PBC customer. Performance measurement and its management are crucial for PBC success and, in particular, for the pay-for-performance link. However, the literature on PBC performance management is rather sparse, and there has been no systematic review on the topic. Thus, the purpose of this paper is to fill that gap and to present a comprehensive and systematic review of performance measurement and management in the PBC context.

The paper builds on a literature review based on a sample of 102 subject-relevant articles from academic journals. The content analysis follows a two-step procedure. First, the articles are coded following a process-based research framework. Second, the content of each process step is assessed in a qualitative text analysis.

The results show a surprising scarcity of papers that explicitly address performance management topics in the context of PBC. Only the topics of performance specification and performance indicators are broadly addressed, whereas in all of the other areas, e.g., strategic alignment, data capture and reporting, only limited specific findings could be found.

The paper concludes that future research on performance management in PBC should expand its theoretical framework and empirical efforts in four specific proposed directions.

The paper provides an up-to-date review that is focused on performance management and measurement in the emerging context of PBC.

The purpose of this paper is to develop, implement, test and further enhance a framework for measuring organizational change initiatives.

The conceptual part of the framework is based on the structured analysis of existing literature. The framework was further developed during an action research (AR) study where the authors developed, implemented, evaluated and improved the measurement system for organizational change initiatives.

The academic literature is rich in conceptual articles providing required characteristics of a “good” measurement system and frameworks for how organizations should measure performance. However, academia provides less empirical evidence of how these performance measurement systems can be implemented, evaluated and improved. In this paper, the authors present a study where the developed measurement system has been implemented, evaluated and improved. The results in terms of how the actual framework worked as well as the response from the case organizations are equally positive.

The framework has been implemented in two different, major change initiatives in one case organization. While the results are truly encouraging, the framework needs to be further tested and refined in more organizations.

There is a gap between academic perception and practical reality regarding how organizations should measure performance in general as well as measuring organizational change initiatives. The presented, and empirically tested, framework measures both the results of the change initiative (effectiveness) the actual change process (efficiency) as well as the perception of the change initiative and process from different key stakeholders.

This is the first developed, implemented and further improved measurement system for organizational change which measures both the efficiency and effectiveness of the change initiative (process).

German universities (GU) require an active control to ensure fulfillment of the strategic goals and to strengthen their competitiveness against other national and international institutions for higher education. Implementing a performance measurement and management (PMM) is one possible way of achieving this. But, the instrument has not yet arrived in GU. Therefore, this chapter describes the specific requirements for implementation of PMM in a GU.

With the intention to deeply understand processes, structures and decisions, and in order to derive the necessary transformations for PMM in GU as well as to contribute profound recommendation for an appropriate implementation of PMM in GU we investigated a GU using a case study design. Hence, the case university, which illustrates phenomena in real-world context.

The findings of the case study are threefold. First, the traditional categories of PMM are inadequate for GU and have to be adapted to the specific requirements of every university. Second, performance measures differ from those in companies concerning addressees, complexity of data supply, and goal conflicts. Third, the basic principle of controllability is not valid for GU. These differences to PMM systems in business companies have to be considered during implementation of PMM in universities and highlight needfulness of transformations.

The purpose of this paper is to contribute to a better understanding of the role of learning in performance measurement.

The authors develop a theoretical framework combining workplace learning theory with purposes of performance measurement. The authors elaborate this framework empirically by identifying critical incidents from a case set within a context containing a broad range of different performance measurement activities. Finally, the authors discuss the results and the possible implications for using the theoretical framework in order to better understand facets of learning regarding the design of performance measurement.

Workplace learning theory provides a deeper understanding of how the mechanisms of performance measurements support control or improvement purposes. The authors propose a tentative framework for learning as a driver for performance measurement and four facets of learning are identified: reproductive, rule-oriented, goal-oriented and creative learning.

The empirical material is limited to the healthcare context and further studies are needed in order to validate the findings in other settings.

The authors argue that all managers must consider what kind of learning environment and what kind of learning outcomes best serve the interests of their organisation. Purposeful and carefully designed organisational arrangements and learning environments are more likely to induce intended learning outcomes.

Previous connections between the fields of “performance measurement” and “workplace learning” often lack any deeper conceptualisations or problematisations of the concept of learning. In this paper, the authors provide a more nuanced discussion about the process of learning in performance measurement, which may provide a basis for further research and scholarly attention.

University–industry collaborations are an important driver of innovation that highlights the benefits of collaborative processes across organizational boundaries. However, like in most collaborative processes, many challenges remain when trying to manage the process of knowledge sharing and interaction in university–industry partnerships. In this chapter, the authors specifically investigate how leadership as a managerial dimension facilitates collaboration within university–industry joint laboratories. The authors present an explorative and inductive case study of eight joint laboratories set up by Telecom Italia within five major Italian universities. The results show that the laboratory directors play a crucial role in providing a dynamic and socially active working environment, which is enabled through a process of sensemaking and sensegiving. The authors, moreover, find that this process plays a crucial role by shaping effective communication channels that facilitate knowledge sharing and transfer of information. The authors find that this process ultimately acts as a mediator between charismatic leadership on the individual level and distributed leadership on the collective level.

The aim of this paper is to propose a novel reference framework that can be used to study how different kinds of innovation can result in better business performance and how external factors can influence both the firm’s capacity to innovate and innovation itself. The value of the framework is demonstrated as it is applied in an exploratory study of the perceptions of public policy makers and managers from two European regions – the Veneto Region in Italy and the East of England in the UK. Amongst other things, the data gathered suggest that managers are generally less convinced than public policy makers, that the innovativeness of a firm is affected by factors over which policy makers have some control. This finding poses the question “what, if any, role can public policy makers play in enhancing a company’s competitiveness by enabling it to become more innovative?”

This paper aims to investigate the role of upper management in designing performance measurement systems (PMS) that account for external turbulence of the organization and to show how this PMS design for turbulence impacts organizational resilience and distribution service performance.

Hypotheses are developed by integrating management accounting and strategic management perspectives into supply chain management and subsequently tested based on data from 431 logistics organizations (i.e. both logistics companies and internal logistics departments of manufacturing and retailing companies).

Attention focusing usage type of the PMS by the upper management fosters incorporating the element of risk into the PMS of the company. Further, PMS design for turbulence enhances organizational resilience, and, indirectly, this also leads to improved distribution service performance.

This paper is the first to introduce the concept of PMS design for turbulence to the literature and to show that it is relevant for supply chain risk management by fostering the capabilities and the performance of logistics organizations. Further, it is shown that a seemingly detached issue such as the general PMS use focus of the upper management impacts supply chain risk management.