Kevin Baird

Factors influencing the effectiveness of performance measurement systems

Purpose – The purpose of this paper is to examine the association between the use of multidimensional performance measures and four organizational factors with the effectiveness of performance measurement systems (PMSs).Design/methodology/approach – Data were collected by mail survey questionnaire from a random sample of 455 senior financial officers in Australian manufacturing organizations.Findings – The results reveal that the use of multidimensional performance measures is associated with two dimensions of the effectiveness of PMSs (performance and staff related outcomes). The results also reveal that organizational factors were associated with the effectiveness of PMSs. Specifically, top management support was found to be associated with the effectiveness of PMSs in respect to the performance related outcomes, and training was associated with the staff related outcomes.Practical implications – The findings provide managers with an insight into the desirable PMS characteristics and the specific organi...

Employee empowerment: extent of adoption and influential factors

Purpose – The purpose of the paper is to examine the extent of employee empowerment within Australian manufacturing business units using an adapted version of the Pardo del Val and Lloyd instrument. The paper also examines the influence of organizational (business unit size, training, and link to rewards) and cultural (innovation, team work, and outcome orientation) factors on the extent of adoption of employee empowerment.Design/methodology/approach – Data was collected by survey questionnaire distributed to one business unit within 250 manufacturing organizations.Findings – The results reveal a moderate level of employee empowerment in Australian organizations, with the cultural factor, teamwork, and the organizational factors, training and link to rewards, found to have a significant impact on the overall level of adoption of employee empowerment. In addition, specific cultural and organizational factors were found to be associated with four different dimensions of employee empowerment (collaboration, ...

Adoption of Activity Management Practices in Public Sector Organizations

This paper examines the extent to which activity management practices are adopted by Australian public sector organizations at each of Gosselins (1997) levels of Activity Analysis, Activity Cost Analysis, and Activity-based Costing. The present paper replicates Baird et al. (2004), thereby enabling a comparison of the extent of adoption of activity management in the public sector with that reported in the private sector in Baird et al. (2004). The results reveal that the adoption of higher level activity management practices (Activity Cost Analysis and Activity-based Costing) is less prevalent in public sector organizations, whereas they adopt Activity Analysis to the same extent as the private sector.

The relationship between organisational factors and the effectiveness of environmental management

This paper examines the relationship between specific organisational factors (top management support, training, employee participation, teamwork and the link of performance to rewards) with the effectiveness of environmental management. The effectiveness of environmental management is measured in respect of the effectiveness of environmental management processes and environmental performance. Data were collected by mail survey questionnaire from a random sample of 899 senior financial officers in Australian manufacturing organisations. The findings highlight the significance of the effectiveness of environmental management processes as an antecedent of environmental performance and a mediator of the relationship between organisational factors and environmental performance. The findings provide managers with an insight into the specific organisational factors that they need to focus on to enhance the effectiveness of environmental management.

The comprehensiveness of environmental management systems: The influence of institutional pressures and the impact on environmental performance

This study contributes to the EMS literature by providing a more detailed insight into the comprehensiveness of environmental management systems (EMSs) by focusing on the intensity of use of environmental management practices. In addition, the study examines the influence of institutional pressures (coercive, mimetic and normative) on the comprehensiveness of environmental management systems (EMSs), and the impact of EMS comprehensiveness on environmental performance. A mail survey questionnaire was used to collect data from a random sample of Australian senior managers across various industries. Both coercive and normative pressures were found to influence the comprehensiveness of EMSs. Specifically, the pressure exerted by the government, through the creation of appropriate regulatory pressures and public incentives, and by employees, customers, professional groups, the media, and community, influenced the comprehensiveness of the EMS. In addition, organisations with more comprehensive EMSs were found to experience higher levels of environmental performance. With more than 300,000 organisations worldwide adopting EMSs (ISO, 2013), the findings provide an important insight into the relevance of EMSs. In particular, it is suggested that organisations should endeavour to implement a more comprehensive EMS and be conscious of the role that coercive and normative pressures play in influencing the comprehensiveness of their EMSs.

University corporatisation: The effect on academic work‐related attitudes

Purpose - The purpose of this paper is to examine the work-related attitudes (job satisfaction, job stress and the propensity to remain) of Australian academics and their association with organisational, institutional and demographic factors. Design/methodology/approach - Data were collected by distributing a survey questionnaire to 750 academics, from 37 Australian universities. Findings - The results indicate a moderately low level of job satisfaction, moderately high level of job stress, and high propensity to remain. The findings reveal that the organisational factors (management style, perceived organisational support, and the characteristics of the performance management system) exhibited the most significant association with academic work-related attitudes, with the only significant institutional factor, the declining ability of students, negatively impacting on job satisfaction and job stress. The findings revealed that work-related attitudes differ, based on discipline, with science academics found to be more stressed and less satisfied than accounting academics. Different organisational and institutional factors were associated with the work-related attitudes of academics from these two disciplines. Practical implications - The findings will make university management aware of the work-related attitudes of staff, and the factors that are associated with such attitudes, thereby assisting management in developing management policies, and taking appropriate action to address the concerns of staff. Originality/value - The study provides an initial comparison of the work-related attitudes (job satisfaction, job stress, and propensity to remain) of Australian academics across the accounting and science disciplines. The study also provides an important insight into the association between specific organisational and institutional factors, with the work-related attitudes of Australian academics across both disciplines.

Performance management system effectiveness in Australian local government

Purpose – The purpose of this paper is to examine the association between three organizational factors (the use of multi‐dimensional performance measures, link to rewards, and training) and three organizational culture dimensions (innovation, outcome orientation, and teamwork) with the effectiveness of performance management systems (PMSs).Design/methodology/approach – Data were collected by survey questionnaire from a random sample of 450 Australian local governments.Findings – The performance management systems of Australian local councils are only moderately effective in relation to performance related outcomes, and less effective in relation to the achievement of staff related outcomes. The results indicate a significant relationship between the use of multidimensional performance measures, link of performance to rewards, training and two organizational culture factors (team work/respect for people and outcome orientation) with the effectiveness of PMSs. Different factors were found to influence the e...

Performance measurement system change in an emerging economy bank

Purpose - This study aims to describe and understand performance measurement system (PMS) change in an emerging economy bank. Design/methodology/approach - Using institutional theory as a theoretical lens, the study uses Kasurinens accounting change model to explain management accounting change as a product of motivators, catalysts and facilitators. The model also focuses on how confusers, frustrators and delayers inhibit PMS change and the role of leaders in the change process. Data were gathered from multiple sources including relevant internal and external documents covering a ten-year period (1997-2007), and semi-structured interviews with managers from different hierarchical levels. Findings - The banks PMS experienced two significant changes from 1997 to 2007. While uncertain economic conditions, increasing competition, and pressures to improve performance and enhance accountability motivated changes in the banks performance measurement system, the major catalysts of change were the financial losses experienced, major regulatory changes, and the appointment of a new board of directors and president. The change leader played an important role in overcoming resistance to change and in ensuring adequate technical support and training was provided to facilitate the change. Practical implications - Bank managers must be aware of the influence of institutional factors on PMSs. In particular, they need to be aware of the factors that can necessitate change (motivators), initiate change (catalysts) and the prevailing conditions required to support change (facilitators) in order to maintain the utility of PMSs. Originality/value - The paper provides a more detailed insight into the impact of institutional factors on changes in PMSs in the context of an emerging economy, which will assist practitioners in addressing issues concerning PMSs changes in similar contexts.

The use and success of activity-based management practices at different organisational life cycle stages

This study examines the association between organisational life cycle (OLC) stages and the use and success of activity-based management (ABM) practices. The results reveal that maturity and revival stage business units use each level of ABM to a greater extent than those in the birth, growth and decline stages. In addition, while the level of ABM success does not differ across OLC stages, ABM success is dependent upon business units using each ABM practice to the greatest extent. The findings provide managers with an insight into the appropriateness of using ABM practices at different OLC stages.

The Organizational Culture of Public Sector Organizations in Australia

This paper provides an empirical description of the organizational culture of public sector organizations in Australia. A comparison of the culture over time and in comparison to the culture of private sector organizations is provided. Data were collected through mail survey questionnaires. The findings show variations in culture and in cultural change across different types of public sector organizations. While some types, specifically local councils, have come to emulate the culture of private sector organizations, the results show little change having occurred in the culture of other types, specifically government departments and agencies, which continue to lag behind their private sector counterparts in the cultural factors of Outcome Orientation and Innovation.