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Article
Publication date: 4 June 2018

Ahangama Withanage Janitha Chandimali Abeygunasekera, Wasana Bandara, Moe Wynn and Ogan Yigitbasioglu

Multidisciplinary business process management (BPM) research can reap significant impact. We can particularly benefit from incorporating accounting concepts to address some of the…

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Abstract

Purpose

Multidisciplinary business process management (BPM) research can reap significant impact. We can particularly benefit from incorporating accounting concepts to address some of the key BPM challenges, such as value-creation and return on investment of BPM activities. However, research which addresses a relationship between BPM and accounting is scarce. The purpose of this paper is to provide a detailed synthesis of the current literature that has integrated accounting aspects with BPM. The authors profile and thematically describe existing research, and derive evidence-based directions to guide future research.

Design/methodology/approach

A multi-staged structured literature review approach to search for the two broad themes, accounting and BPM, supported by NVivo (to manage the papers and the coding and analysis processes) was designed and followed.

Findings

The paper confirms the dearth of work that ties the two disciplines, despite the synergetic multidisciplinary results that can be attained. Available literature is mostly from the management accounting perspective and relates to describing how performance management, in particular performance measurement, can be applicable to process improvement initiatives together with tools such as activity-based costing and the balanced scorecard. There is a lack of research that examines BPM in relation to any financial accounting perspectives (such as external reporting). Future research directions are proposed together with implications for practitioners with the findings of this structured literature review.

Research limitations/implications

The paper provides a detailed synthesis of the existing literature on the nexus between accounting and BPM. It summarizes the implications for practitioners and provides directions for future research by identifying key gaps and opportunities with a sound contextual basis for extension and new work.

Originality/value

Effective literature reviews create strong foundations for future research and accumulate the otherwise scattered knowledge into a single place. This is the first structured literature review that provides a detailed synthesis of the research that ties together the accounting and BPM disciplines, providing a basis for future research directions together with implications for practitioners.

Details

Business Process Management Journal, vol. 24 no. 3
Type: Research Article
ISSN: 1463-7154

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Article
Publication date: 1 January 2004

Mohamed E. Kuwaiti

The study deals with the questions relating to the process of developing and managing the PMS. Data are collected from members of the Institute of Business Process Re‐engineering…

5676

Abstract

The study deals with the questions relating to the process of developing and managing the PMS. Data are collected from members of the Institute of Business Process Re‐engineering, Dubai Quality Group and consultants from the UK. The study found that the design of the performance measurement systems is best performed by a newly created process, with a process owner reporting to the highest management level and carrying out the activities in collaboration with other processes.

Details

International Journal of Operations & Production Management, vol. 24 no. 1
Type: Research Article
ISSN: 0144-3577

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Article
Publication date: 1 June 2003

R.S. Maull, D.R. Tranfield and W. Maull

Addresses the implementation of business process re‐engineering (BPR) programmes in 33 public and private organisations wishing to improve performance. By reviewing the existing…

3688

Abstract

Addresses the implementation of business process re‐engineering (BPR) programmes in 33 public and private organisations wishing to improve performance. By reviewing the existing literature, the research presented here began by identifying ten dimensions along which BPR projects might be measured. This research then uses these dimensions to investigate two research questions. Uses factor analysis based on quantitative data to address these questions. The factor analysis identified three independent aspects of BPR implementation: strategy, process and cost. These terms were then used in labelling three characteristic approaches, strategic BPR, process‐focused BPR and cost‐focused BPR. To investigate causality we re‐visited seven of the original organisations which had been in the early stages of implementation. Preliminary results indicate that managers might avoid the naturalistic tendency towards slow or stalled BPR maturity by intervening in a strategic sense at an earlier stage of implementation, thus bringing an organisation to a mature BPR programme more quickly.

Details

International Journal of Operations & Production Management, vol. 23 no. 6
Type: Research Article
ISSN: 0144-3577

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Article
Publication date: 1 December 2000

M.E. Kuwaiti and John M. Kay

This paper argues that a performance measurement system (PMS) is a prerequisite to the introduction of business process re‐engineering (BPR) based on the role it plays in the…

2887

Abstract

This paper argues that a performance measurement system (PMS) is a prerequisite to the introduction of business process re‐engineering (BPR) based on the role it plays in the phases of introducing change. This hypothesis was tested by examining the relationship between the congruence of PMS and the concepts of empowerment, integration and strategic alignment. Data were collected from 301 respondents in 19 manufacturing and 30 financial companies in Bahrain. Analysis indicated that PMS and strategic alignment are strongly related, empowerment is moderately related and integration showed a weak relationship.

Details

International Journal of Operations & Production Management, vol. 20 no. 12
Type: Research Article
ISSN: 0144-3577

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Article
Publication date: 30 March 2020

Dalia Suša Vugec, Vesna Bosilj Vukšić, Mirjana Pejić Bach, Jurij Jaklič and Mojca Indihar Štemberger

Organizations introduce business intelligence (BI) to increase their performance, but often, this initiative is not aligned with the business process management (BPM) initiative…

4129

Abstract

Purpose

Organizations introduce business intelligence (BI) to increase their performance, but often, this initiative is not aligned with the business process management (BPM) initiative, which also aims to improve organizational performance. Although some findings from the literature indicate that BI implementation has a positive impact on organizational performance, the impact seems to be indirect. Therefore, the purpose of this study is to enhance the understanding of how BI maturity is translated into organizational performance. Alignment of BI and BPM initiatives seems one possible way for creating business value with BI, particularly because BI enables process performance measurement and management, which allows the BI initiative to become more business focused.

Design/methodology/approach

A questionnaire was prepared and used to collect data in Croatian and Slovenian organizations with more than 50 employees. A BI–BPM alignment measurement instrument was developed for the purpose of this study using the recommended process of scale development and validation. A total of 185 responses were analyzed by the structural equation modeling technique.

Findings

Our results provide evidence that the effect of BI on organizational performance is fully mediated by alignment of BI and BPM initiatives, and therefore, BI business value can be generated through the use of common terminology and methodologies, as well as a strong communication between BI and BPM experts, managers and teams in order to coordinate the two initiatives.

Originality/value

This study has responded to the call for better understanding of how the impact of BI on organization performance is realized. It confirmed that BI and BPM initiatives should be aligned in order to give BI a business value.

Details

Business Process Management Journal, vol. 26 no. 6
Type: Research Article
ISSN: 1463-7154

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Article
Publication date: 31 May 2013

Kwee Keong Choong

The purpose of this paper is to identify the fundamentals of a performance measurement system (PMS), in order to ascertain if they satisfy the measurement requirements of business…

1754

Abstract

Purpose

The purpose of this paper is to identify the fundamentals of a performance measurement system (PMS), in order to ascertain if they satisfy the measurement requirements of business process management (BPM) by means of a systematic review of the literature.

Design/methodology/approach

The paper uses meta‐analysis to systematically review and examine existing BPM and PMS from the business, non‐business and public sectors. A specific methodology using categorization concept was used to select the appropriate articles. In total, 42 relevant articles are selected and later analyzed. A subsequent content analysis of the information obtained is applied to identify the gaps in the current literature.

Findings

The growing interest in PMS has produced an extraordinarily large numbers of papers on the topic. This paper found that, by and large, the PMS as advocated by various authors for over 20 years (since 1990) failed to fulfill the measurement requirements of BPM. This is alarming, considering that past critics of PMS have indicated that the weaknesses of PMS in relation to BPM applied only in isolated or specific situations such as information technology (IT). These findings dispel the notion that a PMS is a prerequisite to the introduction of an effective BP in organizations.

Practical implications

This paper has identified the gaps (weaknesses) of current PMS in meeting the measurement requirements of BPM. This paper proposes a theoretical integrated framework which encompasses a management system, that combines with a measurement system and business processes, and which can be implemented using the popular value‐chain methodology to measure and compare performance within BP organizations.

Originality/value

The results presented contribute towards providing an updated overview of the current state of research into PMS and its relevance to BPM, in order to identify existing research gaps, issues and concerns upon which ongoing and future research efforts on this topic can be built.

Details

Business Process Management Journal, vol. 19 no. 3
Type: Research Article
ISSN: 1463-7154

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Publication date: 1 January 2008

Jean-François Henri

This study aims to provide an integrated view of performance measurement systems (PMS) by developing a taxonomy reflecting the interdependencies among various PMS aspects. This…

Abstract

This study aims to provide an integrated view of performance measurement systems (PMS) by developing a taxonomy reflecting the interdependencies among various PMS aspects. This study aims to move the study of PMS from a cartesian form of contingency fit to a configuration form. More specifically, the following research question is investigated in this study: To what extent do similar patterns across various dimensions of PMS occur with regularity? Using a survey approach to collect data from a sample of manufacturing firms, this study aims to develop a taxonomy based on three aspects of the PMS process, namely the design (i.e., the mix of financial, customer, internal processes, innovation and learning measures), the use (i.e., monitoring, strategic decision-making, attention-focusing, legitimization), and the revision (i.e., the addition, deletion, and changes in performance indicators). Three patterns of relationships reflecting the role and importance of PMS within the organization emerge: (a) PMS as an outcomes surveillance mechanism, (b) PMS as a management support tool, and (c) PMS as an institutionalized organizational process. This study contributes to the management accounting literature by providing a different understanding of the various levels of integration of PMS within organizational routines.

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-84855-267-8

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Article
Publication date: 28 December 2018

Kjersti Berg Danilova

The purpose of this paper is to determine the state-of-the-art in research on process owners, a key role within business process management and process governance, and thus to…

2782

Abstract

Purpose

The purpose of this paper is to determine the state-of-the-art in research on process owners, a key role within business process management and process governance, and thus to increase our understanding of the role of process owners.

Design/methodology/approach

The author conducts a systematic literature review of research shedding light on the role of process owners. The review includes 100 academic papers and 10 books on BPM.

Findings

Findings from the review demonstrate the significance of appointing process owners and showcase process owners’ role and responsibilities, as well as obstacles to and enablers of effective process ownership.

Originality/value

Based on the findings from the review, the author proposes a comprehensive framework on process ownership. The review provides a knowledge base for future research to build upon and can serve as a guide for practitioners. The review also identifies several research gaps and opportunities for future research.

Details

Business Process Management Journal, vol. 25 no. 6
Type: Research Article
ISSN: 1463-7154

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Article
Publication date: 12 September 2008

Alan Eardley, Hanifa Shah and Andrea Radman

Extensive literature on business process management suggests that organisations could enhance their overall performance by adopting a process view of business. However, there is a…

2799

Abstract

Purpose

Extensive literature on business process management suggests that organisations could enhance their overall performance by adopting a process view of business. However, there is a lack of empirical research in this field. The purpose of this paper is to investigate the understanding of the process view and process maturity levels in a transition economy and to test the impact of process orientation maturity level on organisational performance.

Design/methodology/approach

Empirical investigation combined an exploratory‐confirmatory approach using factor analysis and structural equation modelling.

Findings

The investigation confirms the impact of business process orientation on organisational performance in a transition economy. The link is even stronger than in the original investigation. The results show that business process orientation leads to better non‐financial performance and indirectly to better financial performance.

Practical implications

The research confirms that business process orientation is advantageous for companies since it has a positive influence on organisational performance. The finding that the impact on financial performance is indirect through non‐financial performance suggests that the companies have to take that view of performance into consideration as well.

Originality/value

The paper is valuable for academics and practitioners because the impact of business process orientation on organisational performance has been confirmed for a transitional economy. Its originality is in the measurement of organisational performance, for which a more detailed specification of organisational performance based on the balanced scorecard concept that includes non‐financial performance measures has been used.

Details

Business Process Management Journal, vol. 14 no. 5
Type: Research Article
ISSN: 1463-7154

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Article
Publication date: 19 June 2009

Claire Moxham

Nonprofit performance measurement is receiving increasing academic and practitioner attention, but the design of nonprofit measurement systems has received limited consideration…

7935

Abstract

Purpose

Nonprofit performance measurement is receiving increasing academic and practitioner attention, but the design of nonprofit measurement systems has received limited consideration. This is in contrast to the well‐established body of knowledge that focuses on performance measurement in private and public sector organisations. The purpose of this paper is to ascertain whether this body of knowledge can be used to inform the design of nonprofit performance measurement systems.

Design/methodology/approach

A case study approach was taken to examine the performance measurement practices used in six nonprofit organisations and their associated funders and regulators. A total of 24 managers from 18 organisations took part in the study.

Findings

The study found underdeveloped and resource intensive performance measurement systems in the majority of organisations that were examined. The performance measurement literature from the private and public sectors advocates the development of relevant, balanced, integrated, strategic and improvement‐oriented performance measurement systems; concepts that have received limited consideration in the nonprofit literature. This research found that performance measurement system design principles developed for the private and public sectors were applicable to the nonprofit sector.

Research limitations/implications

Whilst a range of stakeholders was included in the research, further work is required to validate the applicability of the findings to the diverse nonprofit sector. Nevertheless, given the dearth of operations management focused research on nonprofit performance measurement systems this study makes a useful contribution.

Practical implications

The study presents empirical evidence of the myriad criteria and processes that are used to measure nonprofit performance. The paper shows that current measurement practice is detracting from the performance of nonprofit organisations.

Originality/value

Despite the perceived uniqueness of the nonprofit sector, this paper shows that learning from the private and public sectors can be used to inform good practice in nonprofits. As relatively little research has been done in this area, the findings make a valuable contribution to the body of knowledge.

Details

International Journal of Operations & Production Management, vol. 29 no. 7
Type: Research Article
ISSN: 0144-3577

Keywords

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