Jean-François Henri

Performance Measurement and Organizational Effectiveness: Bridging the Gap

The aim of this paper is to bridge the gap between the organizational effectiveness (OE) models developed in the field of organizational theory and the performance measurement models presented within the management accounting literature. The specific evolution of these two complementary streams of research stemming from two different fields of research are reconciled and integrated by analyzing their convergences and divergences. As a response to theoretical and practical pressures, the evolution of OE models reflects a construct perspective, while the evolution of performance measurement models mirrors a process perspective. Performance measurement models have moved from a cybernetic view whereby performance measurement was based mainly on financial measures and considered as a component of the planning and control cycle to a holistic view based on multiple nonfinancial measures where performance measurement acts as an independent process included in a broader set of activities. This paper contributes to the performance measurement literature by establishing the origins of the performance measurement models and by shedding light on unexplored fertile areas of future research.

Modelling the impact of ISO 14001 on environmental performance: a comparative approach.

Studies analyzing the effects of ISO 14001 certification and determinants of environmental performance tend to be based on a traditional and instrumental model of efficiency. Using structural equation modelling developed through a survey of 303 organizations, this paper compares the validity of this instrumental model with two alternatives models: the legitimacy-based model and the hybrid model. The findings question the efficiency of ISO 14001 and show that the traditional model does not explain the environmental performance of the surveyed organizations. Study results show that the legitimacy-based model, which questions the efficiency of ISO 14001 certification, is more pertinent in explaining the environmental performance but leads to a rather critical view of management practices. The development of a hybrid model based on the principal hypotheses of the legitimacy-based model, but integrating certain managerial and operational practices distinct from ISO 14001 certification, results in a less critical and more pertinent view of the determinants of environmental performance. Study results suggest that this hybrid model provides the best data fit.

The Periodic Review of Performance Indicators: An Empirical Investigation of the Dynamism of Performance Measurement Systems

The aim of this study is to examine one attribute of performance measurement systems (PMS) that is not widely addressed in the management accounting literature, namely the dynamism of PMS. This attribute refers to the periodic review of performance indicators by organizations. Based on contingency theory and using survey data from a sample of manufacturing firms, this study examines whether the association between the dynamism of PMS and organizational performance is contingent on the level of external and internal changes. The results suggest three main conclusions. First, even though the current business environment is characterized by fast changes, manufacturing organizations do not appear to revise their PMS to a great extent. Second, while periodic revisions of performance indicators are beneficial, these revisions may not necessarily be appropriate at all times and in all circumstances as the need for dynamic PMS varies depending on the degree of external and internal change. Third, an absence of dynamic PMS may be more harmful in a context of higher levels of change than to have dynamic PMS even if they are not required.

Is Sustainability Performance Comparable? A Study of GRI Reports of Mining Organizations:

The objective of this study is to analyze the measurability and interfirm comparability of sustainability performance through the qualitative content analysis of 12 sustainability reports of mining firms using the Global Reporting Initiative (GRI) guidelines. The systematic comparison of information disclosed in 92 GRI indicators sheds light on the reasons underlying the impossibility of rigorously measuring and comparing the sustainability performance of firms from the same sector, which are supposed to be strictly following the same reporting guideline. These reasons include qualitative aspects of sustainability, lack of compliance with GRI protocols, indicator contingency, ambiguous or incomplete information, data heterogeneity, and report opacity. The study makes it possible to return to the very notion of sustainability, its meaning, and flexible application by organizations. The results are discussed from three different theoretical perspectives (functionalist, critical, and postmodern), each of which proposes possible and complementary explanations of the main findings.

Taxonomy of performance measurement systems

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.

Eco-control change and environmental performance: a longitudinal perspective

Purpose The aim of this longitudinal study is to quantitatively examine the impact of changes in the mix of eco-controls. More specifically, the purpose of this study is twofold. First, it investigates the nature of change occurring in eco-controls by analyzing three attributes of change, namely, direction of change, scope of change and scale of change. Second, this study investigates the impact of changes in eco-controls by examining to what extent the three attributes of change specifically explain environmental performance. Design/methodology/approach Longitudinal survey approach is used to collect data from a sample of manufacturing firms at two points in time. Findings The results suggest three main conclusions: changes leading to more (less) importance devoted to eco-controls within the organization contribute positively (negatively) to environmental performance; concerted changes on all aspects of the mix of eco-controls contribute more to environmental performance than piecemeal changes on specific aspects of the mix; and the aspect which contributes to environmental performance is not the scale of that change but the mere presence of a credible signal which reflects the seriousness of the intentions. Originality/value This paper contributes to management accounting change literature by breaking down the nature of change of management control practices in attributes (direction, scope and scale) and examining their specific impact on performance.