Dr Luisa D. Huaccho Huatuco, Dr Claire Moxham and Dr Eleanor Burt and Dr Omar Al-Tabbaa
Luisa D. Huaccho Huatuco, Jairo Rafael Montoya-Torres and Nicky Shaw and Anisoara Calinescu
– The purpose of this paper is to analyze whether the use of current performance tools is consistent with the specific features of social enterprises.
Abstract
Purpose
The purpose of this paper is to analyze whether the use of current performance tools is consistent with the specific features of social enterprises.
Design/methodology/approach
In a first phase, the main performance tools are divided into strategic planning tools, reporting tools and economic optimization techniques. In a second phase, 15 criteria emerge from a literature review to characterize the specific features of social enterprises. These criteria are brought together into an analytical framework, which makes it possible to analyze the relevance of each performance tool in relation to the specific features of social enterprises.
Findings
What comes out of the analysis is that the tools globally fail to account for the specific features of social enterprises. That none of them met more than half of the criteria suggests the need for new performance tools based on strong theoretical bases.
Research limitations/implications
Only the main performance tools are taken into account in this study. Some tools developed specifically for social enterprises might score better if they were tested in the framework.
Practical implications
Managers in social enterprises often feel helpless when having to choose or develop a performance evaluation tool. This paper allows them to test whether the tools they use are well suited to social enterprises, and provides them with useful guidelines for developing new ones.
Originality/value
Literature on performance evaluation for nonprofits or social enterprises mostly remains conceptual or focusses on one single tool. The author fills the gap by studying a broad range of performance evaluation tools and comparing them.
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Kelly E. Proulx, Mark A. Hager and Kimberly C. Klein
Third sector organizations regularly innovate through collaboration with other organizations in order to secure resources and to increase the potential to more effectively meet…
Abstract
Purpose
Third sector organizations regularly innovate through collaboration with other organizations in order to secure resources and to increase the potential to more effectively meet each collaborator's mission. Following a review of relevant literature, the purpose of this paper is to explore and document the variety of ways that third sector organizations collaborate with other nonprofit organizations.
Design/methodology/approach
The paper reviews the literature regarding motivations to collaborate, barriers to collaboration, and ways to ensure that collaboration is successful. Drawing on exemplary cases of collaboration that applied for a national (USA) prize, the paper describes the range of collaborations that third sector organizations used to enhance their performance and productivity.
Findings
The analysis culminates in eight models: the fully integrated merger, partially integrated merger, joint program office, joint partnership with affiliated programming, joint partnership for issue advocacy, joint partnership with a new formal organization, joint administrative operations, and confederation.
Research limitations/implications
All cases are drawn from one country in one part of the world, the USA; some models will have less veracity in other countries or contexts, and the nonprofit sectors of other countries will likely generate additional kinds of models not anticipated by the USA cases. Second, the eight models generated by the method are the result of debate, deliberation, and iterative process carried out by two coders. Other coders employing the same analytic process might generate more or fewer models.
Practical implications
Once nonprofit boards, staff, and other advocates understand the potential that can come with collaboration, blurring boundaries and giving up autonomy might not seem so intimidating. The practical value of our work is in reporting the wide array of options available to nonprofits – models that staff and board can use to plot their way forward.
Social implications
The value of our work to research is identification of the assortment of ways that nonprofits collaborate. Future research may consider how any of the issues discussed in the literature – trust, co-opetition, resource dependence, network connectedness – vary or are conditioned by differences across these models of collaboration.
Originality/value
The paper documents collaboration as a viable strategy for the enhancement of performance and productivity among third sector organizations in the USA. For each model described, the paper discusses the circumstances in which they might be used, as well as the challenges and advantages associated with implementation.
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Paolo Taticchi, Flavio Tonelli and Roberto Pasqualino
The purpose of this paper is to develop the body of knowledge in the area of sustainable supply chains by providing a critical literature review in the field of sustainable supply…
Abstract
Purpose
The purpose of this paper is to develop the body of knowledge in the area of sustainable supply chains by providing a critical literature review in the field of sustainable supply chain performance measurement (SSCPM) and suggesting paths for future research.
Design/methodology/approach
At a macro level, the evolution of the research field is analysed with the use of citation and co-citation analysis techniques. Further, the evolution of research on performance measurement (PM), supply chain PM, sustainability measurement and SSCPM is presented so as to highlight the criticalities of the research field.
Findings
The paper highlights a research field that is immature, but is growing very fast. Moreover, key issues are highlighted in order to help scholars in planning future research.
Research limitations/implications
The research presented in this paper is mainly limited to work that is referred directly with PM, operations management and supply chain management. Related research, such as literature on strategy or accounting has only been partially considered, even if future researches could include it.
Originality/value
Research in this area is receiving large attention from both academic and practitioners due to the significant relevance of the sustainability debate and the key role of supply chains in this discussion. The body of knowledge is yet immature, and the paper provides an updated state of the art, a critical analysis of the available literature and guidelines for future research.
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Hendrik Reefke and Mattia Trocchi
Supply chains (SCs) are integral to the globalized economy and offer many business opportunities but can also lead to unintended social and environmental impacts. Accurate…
Abstract
Purpose
Supply chains (SCs) are integral to the globalized economy and offer many business opportunities but can also lead to unintended social and environmental impacts. Accurate performance assessments are crucial for SC control and are also a cornerstone for sustainable development. Hence, procedural, technological, and operational support is needed to facilitate a balanced approach to performance measurement for sustainable SCs.
Design/methodology/approach
The paper combines concepts derived from literature on performance measurement in SCs and sustainability with the balanced scorecard (BSC). Synthesis of these related approaches leads to the proposal of a customized scorecard design and development processes which are further elaborated through illustrations and practical examples.
Findings
A scorecard design customized for sustainable SCs is proposed along with development and implementation processes.
Research limitations/implications
The organization and synthesis of related performance measurement approaches advances the theoretical understanding of how a BSC can be operationalized in sustainable SCs. Research opportunities are derived based on the presented findings. The results are limited due to their mainly conceptual development.
Practical implications
The BSC is illustrated by practical examples in an attempt to demonstrate the feasibility and practical value of the conceptual approach.
Originality/value
The field of sustainable supply chain management continues to be beset by little guidance in terms of principles and applicable tools for performance assessment. The paper provides structure in this regard, integrates concepts central to the performance of sustainable SCs, and supports the practical application of a BSC approach.
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Ali Pazirandeh and Hamid Jafari
The purpose of this paper is to critically evaluate whether or not greening efforts are dependent on a higher level company-wide sustainability strategy to be carried out and…
Abstract
Purpose
The purpose of this paper is to critically evaluate whether or not greening efforts are dependent on a higher level company-wide sustainability strategy to be carried out and whether or not greening efforts lead to any changes in logistics effectiveness and logistics efficiency.
Design/methodology/approach
The paper is based on empirical data collected via a survey sent to logistics managers and transport purchasers at Nordic multinationals. The results were analysed using structural equation model as to validate the anticipated relationships between the designed constructs.
Findings
Within this research, the authors have tried to validate the existence of relationships between a company's sustainability strategy, its transportation greening efforts and logistics performance.
Research limitations/implications
The paper investigates the possible effect the sustainability strategy of the firm will have on its decision to green its transportation, and the possible effect these measures will have on logistics efficiency and effectiveness. The empirical data gathered for this research are regionally restricted to the Nordic region. Further research could empirically test these relationships with empirical data from other countries or industries, perhaps using other performance constructs, to see if the results hold true.
Practical implications
It is shown that companies with a sustainability strategy are focusing on greening their transportation both from purchasing and operations perspectives to improve their entire environmental performance. The results from this paper fail to support the assumption that company-wide sustainability strategies are imperative for supply chain greening.
Originality/value
The paper is among the first attempts in analysing the relationships between a company's sustainable strategy and its logistics performance through greening the transportation activities.
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Billy Wadongo and Magdy Abdel-Kader
– The purpose of this paper is to develop a theoretical framework that explains how performance management (PM) affects the organisational effectiveness in the third sector.
Abstract
Purpose
The purpose of this paper is to develop a theoretical framework that explains how performance management (PM) affects the organisational effectiveness in the third sector.
Design/methodology/approach
The authors adopt a two stage process in developing the theoretical framework; a systematic review of literature and theoretical developments of the framework. The underlying principles for developing the theoretical framework are mainly based on prior theoretical justification and empirical research in management accounting and international development fields.
Findings
Drawing upon contingency theory, the authors propose a theoretical framework explaining how the contingency variables affect PM and organisational effectiveness in the third sector. The authors discuss the justification for contingency theory as well as its weaknesses in the PM research. The authors also highlight how a modified Performance Management and Control Framework could be used to identify PM practices in the third sector. The organisational effectiveness can be measured using the four domains the authors suggest in this paper. Finally the authors put forward propositions that can be empirically tested in future studies.
Research limitations/implications
This conceptual paper opens an opportunity for future empirical research to cross-validate the model in a large survey through confirmatory factor analysis and structural equation modelling.
Practical implications
This paper helps researchers and practitioners to understand how modern PM tools integrate with third sector characteristics to optimise the effectiveness of individual organisations.
Originality/value
Integrating insights across disciplines, this paper strengthens cumulative knowledge on conceptualisation of PM and effectiveness within the third sector.
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– The purpose of this paper is to examine the literature on third sector performance measurement system design.
Abstract
Purpose
The purpose of this paper is to examine the literature on third sector performance measurement system design.
Design/methodology/approach
A systematic literature review was undertaken. The abstracts of 917 articles identified from a database search were examined and, of these, 110 papers were put forward for full paper review. Totally, 55 papers were subsequently selected for the literature synthesis.
Findings
The findings examine the important questions of why and how the performance of third sector organizations is measured. The analysis of the sample of works suggests a potential methodological mismatch between the rationale for measuring the performance of third sector organizations and the measurement methods that are currently employed.
Practical implications
The study raises provocative questions about the usefulness of third sector performance measurement approaches, which may lead third sector managers to critically examine current practice.
Originality/value
As the papers in the synthesis are drawn from a broad range of journals, the review provides a multi-disciplinary discussion of the key themes of third sector performance measurement system design. Recent studies have been published simultaneously, suggesting that there has been limited opportunity for synthesis of this work. This study therefore offers a springboard for further research in this area.
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Uche Okongwu, Risako Morimoto and Matthieu Lauras
From a continuous improvement perspective, the purpose of this paper is to investigate the levels of maturity attained by organisations in reporting their supply chain (as well as…
Abstract
Purpose
From a continuous improvement perspective, the purpose of this paper is to investigate the levels of maturity attained by organisations in reporting their supply chain (as well as non-supply chain) sustainability initiatives. It also investigates the extent to which supply chain sustainability (SCS) disclosure varies between different business sectors, as well as the degree of interconnection between various sustainability criteria. Subsequently, it proposes an improvement framework for reporting and implementing sustainability initiatives across the supply chain.
Design/methodology/approach
To carry out this investigation, corporate sustainability reports of selected companies in ten different industries are downloaded and assessed. The paper uses content analysis and principal component analysis to study the disclosure maturity levels of the different industrial sectors.
Findings
The paper's results show that the disclosure maturity level is higher in business-to-consumer industries than in business-to-business industries on both the social and environmental dimensions. The paper also shows that the highly polluting energy sector is the least advanced in disclosing SCS initiatives. Generally speaking, there is no clear pattern in the way organisations disclose sustainability information. The conclusion is that sustainability disclosure is not yet homogeneously structured across different business sectors and organisations are yet to attain the “adult” maturity age.
Originality/value
Very few researchers can claim to have investigated the maturity levels of SCS disclosure from a continuous improvement perspective. This is probably due to the absence of a universally accepted framework that clearly defines the scope of sustainability. The paper tries to fill this gap by proposing a framework that would not only help researchers to study SCS and stakeholders to read sustainability reports, but would also enable practitioners to improve the quality and reliability of the data disclosed, especially as they apply to the supply chain.