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Article
Publication date: 26 October 2012

Bianca A.C. Groen, Mirthe van de Belt and Celeste P.M. Wilderom

The purpose of this paper is to show why developing an enabling performance measurement system (PMS) can be useful to small professional service firms (PSFs) and how small PSFs…

2165

Abstract

Purpose

The purpose of this paper is to show why developing an enabling performance measurement system (PMS) can be useful to small professional service firms (PSFs) and how small PSFs can develop such an enabling PMS.

Design/methodology/approach

The authors used a process‐consultation type of action research design; they developed an enabling PMS in close cooperation with the employees of a small PSF. The effects of this intervention were assessed by means of document analysis, participant observation, and individual/group interviews.

Findings

The enabling PMS development process helped the firm deal with three challenges common to small PSFs: it increased employees’ understanding about how to apply the firm's strategy; it led to greater knowledge exchange among employees; and it enabled them to create new knowledge.

Research implications/limitations

The research results suggest the type of intervention used for developing an enabling PMS – that has already been shown to be effective in large firms – may also be useful for small PSFs. Similarities and differences with the intervention in large firms are discussed.

Practical implications

Small PSFs may benefit from the approach described herein: to develop a PMS in a participatory manner. It is especially useful if interested in better alignment of operations with strategy and/or to better explicate tacit and create new firm‐relevant knowledge.

Originality/value

This is the first paper about developing an enabling PMS in a small PSF.

Details

International Journal of Productivity and Performance Management, vol. 61 no. 8
Type: Research Article
ISSN: 1741-0401

Keywords

Available. Content available
Article
Publication date: 19 January 2023

Janine Burghardt and Klaus Möller

This study examines the relationship between the use of management controls and the perception of meaningful work. Meaningful work is an important driver of individual performance…

9687

Abstract

Purpose

This study examines the relationship between the use of management controls and the perception of meaningful work. Meaningful work is an important driver of individual performance of managers, and employees and can be enabled by sufficient use of management controls. The purpose of this paper is to address this issue.

Design/methodology/approach

Based on bibliometric analyses and a structured literature review of academic research studies from the organizational, management and accounting literature, the authors develop a conceptual model of the relationship between the use of management controls and the perception of meaningful work.

Findings

First, the authors propose that the use of formal management controls in a system (i.e. the levers of the control framework) is more powerful than using unrelated formal controls only. Second, they suggest that the interaction of a formal control system together with informal controls working as a control package can even stretch the perception of meaningful work. Third, they argue that the intensity of the control use matters to enhance the perception of meaningful work (inverted u-shaped relationship).

Originality/value

This study presents the first conceptual model of the relationship between the use of management controls and the perception of meaningful work. It provides valuable implications for practice and future research in the field of performance management.

Details

Journal of Accounting Literature, vol. 45 no. 2
Type: Research Article
ISSN: 0737-4607

Keywords

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Article
Publication date: 22 August 2024

Aqueeb Sohail Shaik, Safiya Mukhtar Alshibani, Aparna Mendiratta, Dr Monika Jain and Bianca Costanzo

The purpose of the this study is to discover the impact of practices of knowledge management, intellectual property protection and management innovation on entrepreneurial…

194

Abstract

Purpose

The purpose of the this study is to discover the impact of practices of knowledge management, intellectual property protection and management innovation on entrepreneurial leadership, which in turn leads to sustainable growth in small and medium-sized enterprises.

Design/methodology/approach

The data was collected from 292 small and medium-sized businesses (SMEs) in the USA using a cross-sectional survey. To evaluate the study hypotheses and analyse the data, structural equation modelling was used. SMART-PLS software was used for both confirmatory factor analysis and structural analysis.

Findings

The work has significantly contributed in revealing that knowledge management practices, management innovation and intellectual property protection have a substantial and constructive impact on entrepreneurial leadership, which in turn leads to sustainable growth in SMEs.

Practical implications

The study findings recommend that SMEs must focus on knowledge management practices, intellectual property protection and management innovation to nurture entrepreneurial leadership, which can lead to sustainable growth. SMEs can benefit from investing in knowledge management practices, protecting their intellectual property and innovating their management practices to achieve sustainable growth. Also, the absorptive capacity of an SME can help it to aggravate the impact of the above factors and lead them to sustainable growth faster.

Originality/value

The current work studies the association between knowledge management practices, intellectual property protection, management innovation, entrepreneurial leadership and sustainable growth in SMEs, thus contributing to the literature. The study provides insights into the factors that can nurture entrepreneurial leadership and contribute to sustainable growth in SMEs, which can inform policy and practice in the field of entrepreneurship.

Details

Journal of Knowledge Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1367-3270

Keywords

Available. Content available
Article
Publication date: 28 October 2013

Chris Akroyd and Yutaka Kato

218

Abstract

Details

Journal of Accounting & Organizational Change, vol. 9 no. 4
Type: Research Article
ISSN: 1832-5912

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