企业物流绩效评价研究综述

本文从企业物流绩效评价指标体系和企业物流绩效评价方法两个角度,对以前关于企业物流绩效的文献进行梳理和总结,从而真实展现了我国当前企业物流绩效评价研究现状,并在最后一部分分析了未来我国企业物流绩效评价研究的趋势,力图为当前企业物流绩效评价研究者提供一定的参考和启发。     

企业采购绩效评价研究现状与发展趋势

通过对国内外近年来企业采购绩效评价研究文献的整理和分析，从企业采购绩效评价的定义、内容、评价指标确定原则、指标体系的确定和评价方法等5个方面对企业采购绩效评价研究现状进行了评述，给出了采购绩效评价的定义，指出了企业采购绩效评价研究4个方面的主要问题，最后明确了企业采购绩效评价研究的5大趋势。     

中外企业绩效评价体系的演进及评析——基于社会责任导向的研究

如何构建科学的企业绩效评价体系,对于促进企业可持续发展意义重大.但现有文献表明,国内外对于企业绩效评价的研究绝大多数是基于企业经济责任进行的,而对企业的社会责任涉及很少.因此,文章就国内外企业绩效评价体系的历史演进进行评析,以期为构建企业社会责任绩效评价体系提供借鉴.     

供应链管理绩效评价的文献综述

在经济全球化条件下,企业更注重供应链管理的构建和运用,因此,供应链绩效综合评价就成为企业需要解决的重要问题。本文在综合近三年来国内外研究文献的基础上,对供应链绩效评价的研究现状进行分析,对研究方法进行了分类,对供应链绩效评价中的几个主要问题进行了简要分析,指出了供应链绩效评价现有研究成果的优点和不足之处,并提出了供应链绩效评价未来的研究方向。     

从科学发展观的角度探析优化企业绩效评价体系

关于企业绩效评价的研究,国内外的文献较多。早期圈外企业绩效评价研究集中在选择企业经营绩效评价指标的问题上,主要有成本评价体系、杜邦财务评价体系、报酬率与预算指标综合评价体系等。20世纪90年代以后,相继出现的业绩金字塔、平衡记分卡、绩效多棱体以及经济增加值（EVA）等虽然使得企业绩效评价体系更能适应企业内外部环境的变化,但是也不能从可持续发展角度对企业绩效进行全面评价。     

绩效评价与企业人力资源开发

绩效评价是企业人力资源管理中的一个不可或缺的部分,科学的绩效评价有助于企业做出各项人力资源决策和充分调动企业员工的工作积极性。在对员工进行绩效评价时,如何做到评价的目标具体化,方法科学化,方式透明化,这不仅关系到绩效评价能否最终实现其应有的目的,也直接与企业的人力资源开发和管理有关。本文从与绩效评价有关的几个因素阐释绩效评价的必要性,绩效评价中的误区,以及绩效评价与人力资源开发的关系。     

企业社会责任绩效评价研究综述

CSR绩效评价从社会环境方面给企业绩效评价增加一种测量维度，有助于各利益相关方判断企业的社会效益。基于此，从CSR内涵界定、CSR与企业绩效的关系、CSR绩效评价模型、评价指标和评价方法五个方面综述了国内CSR绩效评价研究进展，指出了现有文献的主要贡献和不足，并提出进一步研究的可能方向。     

MFCA核算体系对环境绩效评价的影响和完善

环境绩效评价近年来一直是国内外研究的热点,然而从目前相关文献来看评价指标没有形成统一体系。物料流量成本会计(MFCA)作为环境管理会计的一种有效工具,细致透明地揭示废弃物的成本构成,提供废弃物成本信息,对环境绩效评价指标的选取有一定的参考价值。通过将两者结合,建立了环境管理水平、废弃物排放、环保财务以及资源循环利用四个方面的环境绩效评价指标,扩大了物料流量成本会计在企业中的应用范围,丰富了环境绩效评价的指标体系,完善了环境绩效评价的理论研究,为企业的环境绩效评价提供参考。     

基于平衡计分卡的企业绩效管理研究述评

平衡计分卡是一个系统的战略绩效管理和评价体系,其战略目标和绩效评价来源于组织远景和战略。作为一种全新的绩效管理工具,平衡计分卡自产生以来,受到国际知名公司的青睐以及中介机构的力举,但也面临一些国内外学者的质疑。本文梳理了有关平衡计分卡运用于企业绩效管理的研究文献,并对相关文献进行评析,进而提出了后续研究的思路。     

基于平衡计分卡的企业绩效管理研究述评

平衡计分卡是一个系统的战略绩效管理和评价体系,其战略目标和绩效评价来源于组织远景和战略。作为一种全新的绩效管理工具,平衡计分卡自产生以来,受到国际知名公司的青睐以及中介机构的力举,但也面临一些国内外学者的质疑。本文梳理了有关平衡计分卡运用于企业绩效管理的研究文献,并对相关文献进行评析,进而提出了后续研究的思路。     

Port industry performance management: a meso-level gap in literature and practice?

Over the past decades, literature has been focusing increasingly on performance management. A great deal of studies have pointed out that performance management has evolved from mere financial measurements to a multitude of indicators, and that the subject being measured can range from micro-level (an organisation), meso-level (industry) to macro-level (regional or national) performance. The authors will research which academic literature has focused on the performance measurement and management of the meso-level and how that is translated in practice, with special attention for the port industry. In practice, the authors observe that mostly so-called ‘observatories’ are responsible for monitoring the performance of infrastructure industries. Within this context the authors will examine the cooperative efforts of the past 20 years between universities and the European port industry. Based on this analysis, research and policy recommendations will be made on industry performance management, with specific consideration for port industry performance management.     

Do financial penalties for environmental violations facilitate improvements in corporate environmental performance? An empirical investigation

Environmental regulations play an essential role in managing firm behavior and providing a reference point for the minimum standards of corporate environmental performance, yet certain firms fail to ensure their environmental performance meets these standards. This research focuses on public firms that the US government has penalized for violating environmental regulations and investigates whether these firms subsequently improved their environmental performance. Surprisingly, neither the receipt of a penalty for an environmental violation nor the imposition of a greater penalty was associated with improvements in environmental performance. Instead, a penalty for environmental violation predicted further, albeit mild, deterioration in environmental performance. While the existing literature has established that financial penalties deter most firms from committing environmental violations, this research contributes to this literature by revealing that these penalties fail to motivate firms that have violated environmental regulations to improve their environmental performance.     

Contrasting Institutional and Performance Accounts of Environmental Management Systems: Three Case Studies in the UK Water & Sewerage Industry*

abstract This paper presents results from a longitudinal, qualitative study into the adoption of environmental management systems (EMS) in three companies in the UK water & sewerage industry. Based on institutional theory and the literature on EMS, four factors related to the adoption of EMS are identified: external and internal institutional forces, environmental performance issues, and economic performance issues. While previous literature has often assumed a balance of performance and institutional factors or a preponderance of performance factors, the results of this study indicate that institutional forces are the predominant drivers. The results further indicate that environmental performance issues become less important over time, whereas institutional drivers and economic performance rationales increase in importance over time. While conforming to institutional pressures can result in improved economic performance of a company, adoption of environmental management systems mostly on the basis of institutional and economic factors has wider repercussions for the state of corporate environmental management and progress towards greater ecological sustainability of business.     

Corporate social responsibility and corporate performance: a quantile regression approach

This paper investigates the impact of corporate social responsibility activities on corporate performance. In view of the inconsistent empirical findings in the literature, and the limitations of least squares regressions, we adopt a quantile regression method to fill this gap in the literature. An important finding is that the sensitivity of a company’s performance to its engagement in corporate social responsibility activities does not vary with the quantile location of the firm’s performance level, and the engagement in corporate social responsibility activities has a significant positive relation with corporate performance across all quantiles. This study argues that undertaking corporate social responsibility leads to greater financial returns than the related costs. Therefore, this study concludes that engaging in corporate social responsibility is beneficial for firms, and thus worth implementing.     

Accountant's Truth: Knowledge and Ethics in the Financial World

Performance auditing, or value for money (VFM) auditing, has been a long-standing component of accountability in public administration. During the 1980s and 1990s performance auditing has allegedly been increasingly adopted in the new public management. While there has been much research on public management and performance auditing in central government, local government has been relatively neglected in the literature. Municipalities and counties in local government have an important role in public sector service production in most European countries, and especially in the Nordic countries. It is therefore surprising that performance auditing in this context has received so little scholarly attention. This study is aimed at filling some of this gap. The purpose of this comparative study is, therefore, to explore how performance auditing practices, including performance measurement, are used to assess and verify value for money in local government and to enhance the accountability of municipalities and counties. This study analyses how informants from both auditors and auditees in Finland and Norway perceived the efficiency of conducting performance audits in local government. Despite some problems related to the quality of the performance audit reports, the informants perceived performance audit to function as a useful, rational public management tool.     

Less is More,or Not? On the Interplay between Bundles of Slack Resources,Firm Performance and Firm Survival

Although a significant body of research has investigated the independent effects of distinct types of slack resources, current theoretical and empirical work does not sufficiently clarify how bundles of slack resources affect firm outcomes. Drawing on the resource constraints literature and the slack literature, we investigate how distinct bundles of financial and human resource slack influence firm performance and survival. Using a sample of 4715 European information and communication technology firms, we show that neither parallel resource abundance (having slack in financial and human resources) nor parallel resource constraints (lacking slack in financial and human resources) are optimal for firm performance and survival. However, firms with selective constraints that combine slack in financial resources with constraints in human resources exhibit superior performance without decreased survival prospects. Taken together, this study extends current research by providing a more nuanced view of the relationships between slack resources, firm performance, and firm survival.     

Entrepreneurship and knowledge spillovers from the public sector

A compelling body of research has found that investments in knowledge from other firms and universities spill over to enhance the performance of entrepreneurial firms. This literature has shown that firm performance is positively related to investments in new knowledge by other firms and research universities. This paper addresses a gap in the literature by positing that public sector knowledge is also conducive to enhancing performance by knowledge intensive entrepreneurial (KIE) firms. Our findings suggest that the public sector provides a fertile source of knowledge for enhancing KIE firm performance.

     

Contact points and flash points: Conceptualizing the use of justice mechanisms in the performance appraisal interview

There has been a great deal of performance evaluation research, but little has been directed toward understanding subordinate responses to this process and developing ways to manage these responses. In contrast, the justice literature has identified mechanisms that directly influence recipient responses to organizational decisions. The present paper attempts to integrate justice theory and research into the performance appraisal interview. A conceptual model is presented that examines the relationship between three key justice mechanisms in the performance appraisal interview. Propositions are presented regarding the influence of these mechanisms using contact points (episodes where justice mechanisms are expected) and flash points (combinations of justice mechanisms that might lead to problems) as a basis for understanding how justice works in this context. Research is recommended to test these propositions. Implications for conducting performance appraisal interviews are discussed.     

Why do standardized ISO 14001 environmental management systems lead to heterogeneous environmental outcomes?

Institutional theories and resource‐based views have suggested that, although they appear similar externally, standardized management systems may be implemented very differently in different organizations. This variability in implementation may be responsible for the heterogeneous performance of these standardized management systems. The current literature on the environmental impacts of ISO 14001 certification has largely neglected this phenomenon. Drawing on our survey of all US 14001 certificate holders, this study finds that great variability does exist in facilities' implementation of ISO 14001 standards. This heterogeneity has a significant impact on the linkage between ISO 14001 certification and facilities' environmental performance. In particular, we find that facilities that integrate ISO 14001 standards into their daily operations are more likely to report improvements in environmental performance. Environmental improvements are also more likely to occur in facilities that include performance management elements in their ISO 14001 standards. Furthermore, both types of facility are more likely to report that ISO certification contributes to this improvement. Neglecting the heterogeneity in facilities' implementation of ISO 14001 standards may explain the instability of findings from the empirical literature investigating the impacts of ISO 14001 certification. Theoretically, this paper informs the understanding of heterogeneous organizational behavior under isomorphic pressures. Copyright © 2008 John Wiley & Sons, Ltd and ERP Environment.     

MERGERS AND PROFITABILITY: A MANAGERIAL SUCCESS STORY?*

Since 1983 expenditure on acquisitions in the UK has more than doubled in real terms, despite the fact that the consensus of opinion in the academic literature is that acquisitions are not, on average, performance enhancing for the acquiring firm. Such literature, however, relates mainly to the acquisition of large, public companies. Drawing on survey evidence from 146 of the UK's top 500 companies, this article reports the results from a survey which encompasses all takeovers. The study revealed that is the expected reward of increased profitabililty which is used in ex-post evaluation. The major finding of the study is, however, that managers firmly perceive that their takeover activity has been performance enhancing for their company. The evidence presented does suggest that the integration of small acquisitions into an existing organizational structure may be achieved without severe problems of loss of control, and the subsequent decline in performance which beset large acquisitions