Transformational change and the vacuum of performance measurement: How a story of success became a failure

Some local government organisations stand out in terms of their capability to adopt and use management accounting innovations and become a model for those struggling with issues such as performance measurement (PM). But what happens to the innovations if the organisation is forced into transformational change? This longitudinal case study is based on the theory that the use and impact of PM is influenced by (a) its contractibility and (b) how the performance management systems in place are configured and used. One conclusion is that transformational change can result in a vacuum of PM, even with a high degree of contractibility.     

Examining the process of performance measurement system design and implementation in two Italian public service organizations

In the last two decades, the adoption of new public management (NPM) practices in the public sector has increased as public sector organizations seek to improve efficiency, effectiveness and public accountability. We present case study findings of a NPM initiative to implement balanced scorecard (BSC) performance measurement systems in two Italian public sector organizations. This study considers the question of whether the BSC development process can be effectively translated into the public sector context. Our findings highlight the importance of aligning the development of performance management systems with a greater understanding of the internal and external environment of public sector organizations. Our results further emphasize the significant role of emergent stakeholders and management culture for the success of NPM performance management initiatives.     

资产专用性视角下战略性新兴产业并购创新绩效

中国战略性新兴产业并购事件逐年增加,其中以获取技术为目标的并购事件不断涌现。基于2010—2017年战略性新兴产业上市公司数据,对比并购前后专利申请数量发现相比于并购前,并购后企业创新绩效有显著提高且影响具有一定持续性。通过负二项回归检验企业并购经验、并购价格、资产专用性等因素对创新绩效的影响。研究结果显示,企业并购价格对战略性新兴产业上市公司并购创新绩效产生正向促进作用,企业资产专用性在并购价格与创新绩效之间、并购经验与创新绩效之间都具有负向调节作用。研究结论拓展了影响战略性新兴产业创新绩效的研究,为政府制定相关扶持政策、企业并购等方面提供了实证依据和决策参考。     

从员工自我披露到顾客忠诚：私域运营模式下品牌关系营销研究

由于公域流量获客成本剧增,越来越多的商家加入私域流量赛道,以期实现业绩突破,但最终却收效甚微。当关系营销进入私域时代,品牌与顾客的良好关系如何实现,对应的营销策略应如何转变,现有研究还没有明确的结论。因此,文章基于基于B2C关系营销相关理论,通过访谈和问卷收集数据,探究了私域运营模式下品牌员工自我披露行为、关系质量与顾客忠诚之间的关系。结果发现,私域运营模式下品牌员工自我披露正向影响关系质量;关系质量正向影响顾客员工忠诚,继而正向影响顾客品牌忠诚;品牌员工自我披露对关系质量的影响过程中存在关系强度和性别的调节作用。研究结论有助于品牌通过私域平台充分利用员工自我披露行为发挥私域运营模式的优势,提升关系营销效果。     

基于Meta分析的供应链网络嵌入性与协同创新绩效关系研究

供应链企业在合作中相互产生嵌入行为对高效整合链上资源以提高协同创新绩效至关重要,然而,两者之间的关系至今尚未形成一致性研究结论。本文利用Meta分析方法,以60篇相关文献、118个效应值、17911个独立样本作为研究对象,探究了网络嵌入性及各维度与协同创新绩效的整体效应,并运用亚组分析明晰了调节变量在两者关系中的调节作用。研究表明：网络嵌入性及其子维与协同创新绩效具有显著的正相关关系。另外,行业类型、区位因素、绩效类型及实证研究方法的不同均会导致研究结果不一致。本研究结论在一定程度上为网络嵌入性与协同创新绩效的关系研究提供了理论依据,同时也为供应链企业通过网络嵌入性提高创新能力提供了可资借鉴的参考思路。     

环境信息披露与企业经营绩效——基于投资者关注的中介效应检验

经济高质量发展背景下,企业环境信息披露已经引起全社会的普遍重视。本文基于沪深A股上市公司2007—2019年样本企业面板数据,以投资者关注为中介变量,揭示环境信息披露对企业经营绩效的作用机制。结果显示,环境信息披露对企业经营绩效具有显著的正向激励作用,投资者关注发挥部分中介效用。进一步的研究表明,将机构投资者持股比例作为门槛变量时,存在显著的单一门槛效应,当企业引入机构投资者持股比例高于一定门槛值时,环境信息披露能显著提升企业经营绩效,否则激励效果不显著;同时异质性分析发现,重污染行业及2015年后环境信息披露对企业经营绩效激励效果更为显著。本文研究结论有助于企业更理性地认识环境信息披露的经济效益,为政府、企业和投资者共同构建高质量环境信息披露体系提供思路。     

Improving sustainable supply chain performance through organisational culture: A competing values framework approach

This research adopts the institutional and relational view theories to empirically test the impact of organisational culture (OC) on sustainable supply chain performance (SSCP) and further examines the impact of external integration on their relationship, drawing on a study in the food manufacturing industries in the UK and Greece. Using the mixed method approach, structural equation modelling (SEM) technique was first used to empirically analyse the data from a survey of 315 firms. In addition, insights from 11 interviews from top managers were qualitatively used as the basis to enrich and confirm the findings from the quantitative study. Our findings revealed that in the context of global supply chains only developmental, hierarchical, and group culture components of the competing values framework (CVF) as a model for assessing OC are conducive for achieving a higher SSCP. Although developmental, hierarchical and group cultures are instrumental for SSCP, a strong external integration is still required. Thus, external integration was found to mediate the relationship between the dimensions of OC and SSCP. The results further confirmed a positive relationship between all the dimensions of OC (developmental, group, hierarchical and rational culture) and external integration and a positive impact of external integration on SSCP. This research expands the institutional and relational view theories to examine the effect of OC (using CVF) on SSCP and further reveals the extent of external integration needed in the relationship to enhance SSCP in global supply chains. Supply chain managers are encouraged to adopt integrated competing values, namely, developmental, group, and hierarchical cultures to intensify the external integration in the supply chain to overcome several sustainability challenges and improve SSCP.     

企业ESG绩效会影响商业信用融资吗？——基于信息传递与治理赋能视角

基于2007—2021年沪深两市A股上市公司数据,探讨ESG绩效对商业信用融资的影响及作用机制。研究发现：ESG绩效提升了企业商业信用融资能力;机制检验发现,ESG绩效提高了信息传递效率和公司治理水平,从而影响商业信用融资;区分样本发现,ESG绩效对商业信用融资的影响在低竞争地位、非污染性行业、东部地区和环保法实施后的样本中更为显著。以上研究结论为企业进行ESG实践,提升商业信用融资水平提供了经验借鉴。