Purpose -Focusing on how performance management systems support control, this article seeks to provide two "next-generation" performance scorecards -the Performance Wheel, suitable for most organizations and the Small Business Performance Pyramid, which acknowledges the unique requirements of small business. This development considers the historical development, increasing variety and often the poorly integrated status of performance measurement systems -one of business management's most important tools.Design/methodology/approach -The paper considers the issues of various performance measurement models -the Performance Pyramid, the Results and Determinants mode, the Balanced Scorecard -through the integration of perspectives, metrics and terminology. Further, it integrates the emphases of different approaches into a menu from which each enterprise can select the wisest option.Findings -The Performance Wheel and the Small Business Performance Pyramid suggest these seemingly different models of control can be reduced to one overarching model. It incorporates and addresses the identified weaknesses of previous models and provides a comprehensive model of performance management that can be adapted to meet the needs of any form of enterprise -small to large, service to not-for-profit to manufacturing.Research limitations/implications -The implication for business is the development of two equally important models that allow the optimal application of practice to align with organizational-specific decision making.Originality/value -These new models overcome the "top-down" or "bottom-up" shortcomings of popular systems, incorporate the insights of enterprise control and integrate the importance of mission, strategy, critical success factors and key performance indicators as they apply to organizations. Design/methodology/approach -The paper considered the issues of various performance measurement models-the Performance Pyramid, the Results and Determinants mode, the Balanced Scorecard-through the integration of perspectives, metrics and terminology. Further, it integrates the emphases of different approaches into a menu from which each enterprise can select the wisest option.Findings -The Performance Wheel and the Small Business Performance Pyramid suggest these seemingly different models of control can be reduced to one overarching model. It incorporates and addresses the identified weaknesses of previous models and provides a comprehensive model of performance management that can be adapted to meet the needs of any form of enterprise-small to large, service to not-for-profit to manufacturing.Research limitations/implications -The implication for business is the development of two equally important models that allow the optimal application of practice to align with organizational-specific decision making.3 Originality/value -These new models overcome the "top-down" or "bottom-up"shortcomings of popular systems, incorporate the insights of enterprise control and integrate the importance of mission, strategy, ...

This article explores the changing accountability role that Indonesian local government reporting has played by exploring a Local Government Under Study's (LGUS) accountability report process. The study uses an interpretive (social constructionist) methodology. A case study method (including historical records and interviews, as well as direct observations) is used through an institutional theory lens to interpret local reporting behaviour. Local government currently submits accountability reports to three parties: the central government, the local parliament and the public. However, while the public now receives a report, it contains only a summary of the report submitted to the central government and is often not made available in a timely manner. The authors recommend that a full report (in similar format and detail to that made available to Central Government) be made available to the public. The accountability forum is currently largely ceremonial and symbolic. In order to better meet the requirements of accountability, the authors recommend that this forum allow for questions about the Local Governments' activities to be asked and responded to in a public forum. As with any case study, themes reflected in this study are not necessarily generalizable. AbstractThis article explores the changing accountability role that Indonesian local government reporting has played by exploring a Local Government Under Study's (LGUS) accountability report process. The study uses an interpretive (social constructionist) methodology. A case study method (including historical records and interviews, as well as direct observations) is used through an institutional theory lens to interpret local reporting behaviour. Local government currently submits accountability reports to three parties: the central government, the local parliament and the public. However, while the public now receives a report, it contains only a summary of the report submitted to the central government and is often not made available in a timely manner. The authors recommend that a full report (in similar format and detail to that made available to Central Government) be made available to the public. The accountability forum is currently largely ceremonial and symbolic. In order to better meet the requirements of accountability, the authors recommend that this forum allow for questions about the Local Governments' activities to be asked and responded to in a public forum. As with any case study, themes reflected in this study are not necessarily generalizable.

Purpose -This paper fills the gap between defining and measuring the productive limits of a machine or system, and the impact of various assumptions about the productive potential of the nature and informativeness of capacity cost management systems. The authors focused on the various ways in which multi-dimensional limits (for example, time, space, volume and/or value-creating ability) can be used to define productive capacity. Specifically, our research suggests that the limits used in establishing the capacity cost management system restrict the amount and nature of the information the system is capable of providing to management.Justification -Two reasons are identified for studying the impact of capacity measurements on organizations. First, firms which make the best use of their resources can be expected to outperform their competitors. The second arises from the potential structuration effect of capacity metrics. Such an investigation makes capacity a visible, and hence an actionable, construct.Design/Methodology -To explore these issues, a combination of analytics and qualitative field research methodology was used. The measurement dimensions were developed by analyzing the different reports, baseline measures, and metrics included in the various capacity models as suggested by the literature. These analytics were enriched with observations obtained from field research.Findings -Maximizing the value created within an organization starts with understanding the nature and capability of all the company's resources. The outcome is the identification of capacity systems specifically suited for particular types of operations, both manufacturing and service.Practical implications -Such frameworks would allow organisations in developing economies, to make visible, the drivers of waste and productivity and to identify the primary assumptions and implications of various capacity limits. KeywordsCapacity management, Cost management models, Capacity limits. Structural Limits of Capacity and Implications for Visibility AbstractPurpose -This paper fills the gap between defining and measuring the productive limits of a machine or system, and the impact of various assumptions about the productive potential of the nature and informativeness of capacity cost management systems. The authors focused on the various ways in which multidimensional limits (for example, time, space, volume and/or value-creating ability) can be used to define productive capacity. Specifically, our research suggests that the limits used in establishing the capacity cost management system restrict the amount and nature of the information the system is capable of providing to management.Justification -Two reasons are identified for studying the impact of capacity measurements on organizations. First, firms which make the best use of their resources can be expected to outperform their competitors. The second arises from the potential structuration effect of capacity metrics. Such an investigation makes capacity a visible, and hence an actio...

Capacity management seeks to improve organizational effectiveness through improved operational efficiency and reduced congestion. The article contends that there are major similarities between manufacturing organizations and sporting venues with respect to issues of capacity management. This article reports the findings of two capacity management studies undertaken at a major sporting venue in Sydney, Australia, and relates the findings to capacity management theory articulated in current capacity literature and exhibited in existing management practice. It is proposed that by understanding the well-developed techniques presented in the production capacity literature, venue managers may be able to identify pockets of idle capacity and bottleneck problems. This identification should facilitate the control, if not the elimination, of specific areas of waste, which in turn should remove some of the hidden costs of capacity, thereby increasing the profit potential of an organization.

This paper investigates the adaptive and maladaptive consequences of changes resulting from the commercialisation of Australian universities, specifically their accounting schools, and aims to identify the organisational changes triggered by competition that affect the growth of universities over time. The paper synthesises organisational learning theory, benchmarking theory, mimetic isomorphism and institutional theories, which are presented as "the Red Queen", itself an evolutionary theory; this synthesis provides the theoretical underpinning. The Red Queen theory posits that competition triggers organisational learning, which in turn intensifies competition in rivals that ultimately triggers an adaptive response. This self-reinforcing process produces results that may be adaptive or maladaptive. There is evidence to support that "running fast" in terms of Red Queen evolution theory has allowed some universities to place competitive pressure on rivals and achieve elite levels of publications, international accreditation and improved international rankings. This search for improvement, driven by commercialisation, provided ways to improve performance, thus improving the university's competitive strength. There is also evidence to support the belief that "running slow" provides maladaptive consequences that could affect growth rates, quality and staff performance. The use of the Red Queen hypothesis provides an evolutionary approach to the study of strategy, strategic change and organisations. This provides an opportunity to examine competition in universities as a force that continually disturbs equilibrium.