performance management systems

The design and use of performance management systems: An extended framework for analysis

Purchase

Aldónio Ferreira^a, 1,  and David Otley^b, , 

^aDepartment of Accounting and Finance, Monash University, Building 11E, VIC 3800, Australia

^bLancaster University Management School, Lancaster LA1 4YX, UK

Available online 6 September 2009. 

Abstract

Issues in the area of performance management and management control systems are typically complex and intertwined, but research tends to be based on simplified and partial settings. Simplification has made the work easier to carry out, but it has come at the price of increased ambiguity and conflicting findings from different studies. To help mitigate these issues, this paper puts forward the performance management systems framework as a research tool for describing the structure and operation of performance management systems (PMSs) in a more holistic manner. The framework was developed from the relevant literature and from our observations and experience. In particular, it elaborates the 5 questions of Otley's [Otley, D., 1999. Performance management: a framework for management control systems research. Management Accounting Research 10, 363–382] performance management framework into 12 questions and integrates aspects of Simons’ levers of control framework.

Anecdotal evidence suggests that the extended framework provides a useful research tool for those wishing to study the design and operation of performance management systems by providing a template to help describe the key aspects of such systems. It allows an holistic overview to be taken while making this a feasible task. The paper uses material from two field studies to illustrate how the framework can be used to provide an overview of the major performance management issues within an organization.

Keywords: Management control systems; Performance management systems framework; Design and use of performance management systems

Links.

Education.

ENLACES DE INTERÉS

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Grupo de Investigación de Tecnología Educativa (GITE): http://www.um.es/gite/

Claroline: http://www.claroline.net/

Dokeos: http://www.dokeos.com/es

.LRN: http://dotlrn.org/

Ilias: http://www.ilias.de/

Moodle: http://moodle.org

Sakai: http://sakaiproject.org

ATutor: http://www.atutor.ca/

Bazaar: http://klaatu.pc.athabascau.ca/

CourseWork: : https://coursework.stanford.edu/portal

Eledge: http://eledge.sourceforge.net/

Ganesha: http://www.anemalab.org/

OpenUSS LMS: http://openuss.sourceforge.net/openuss/index.html

Sandokan: http://www.uportal.cl/sandokan.htm

Spaghetti Learning: http://www.docebo.org/doceboCms/

DoceboLMS: http://www.docebo.org/doceboCms/

OpenCMS: http://www.opencms.org/en/

Blog “el campus libre”: http://ecampuslibre.blogspot.com/2006/12/lms-learning-management-system.html

Página “somos libres”: http://www.somoslibres.org/

Catálogo de software libre educativo: http://www.catedu.es/gestor_recursos/public/softlibre/

Proyecto GNU: http://www.gnu.org/education/education.es.html

Wikilibros: el software libre en la educación:http://es.wikibooks.org/wiki/El_software_libre_en_la_educaci%C3%B3n

Observatorio de software libre educativo: http://observatorio.ofset.org/soft_educativo.html

Fundación vía libre: http://www.vialibre.org.ar/

Espadistrus. Mapa Linux: http://espadistros.es/mapalinux/

Look at what makes an Apple phone.

See the cost, price and Apples share: Print for full image

Apple sues 

Buena educacion....

/finlandia-excelencia-en-la-educacion-clave-de-la-innovacion

What Puerto Rico gets from U S A :

Europe still has a long way to go before it is as fiscally united as America. It could not contemplate anything like the transfers that America’s federal system allows. Take Virginia, for example. In 2009, according to the Census Bureau, the federal government spent $155.6 billion in this state where the revolutionary war was won. But the Internal Revenue Service collected only $58.6 billion in federal taxes. Virginia, in effect, ran a deficit of $97 billion. Indeed over the 20 years from 1990 to 2009, according to calculations by The Economist, it ran a cumulative deficit of over $590 billion.

That amounts to about 145% of Virginia’s 2009 economic output, similar to the debt-to-GDP ratio of Greece. If America were like the euro area, Virginia would have to bear the burden itself. But as part of a fiscal union, it can rely on others to help.

Virginia is not however the most “indebted” of America’s states, according to these calculations (see chart). That honour falls to New Mexico, which has a 20-year deficit worth over 260% of its GDP. Puerto Rico, which is a territory, rather than a full state, has an even bigger debt ratio.

Applying to business school

Applying to business school can take over your whole life says Temi Olatunde 

“THIS should be straightforward,” I thought, after deciding to apply for an MBA. With a degree from a renowned British university and several years’ work experience in a leading investment bank, I believed I knew how to get into a top MBA programme. You’ve probably already guessed that securing a place at business school proved to be more testing than I anticipated.

Selecting my target schools was not an issue. I wanted to look beyond the smoke and mirrors of GMAT averages, salary stats, career placement profiles, student satisfaction surveys and rankings. I honed in on the schools which would take me out of my comfort zone. I was drawn to Stanford Graduate School of Business. Its programme was rigorous and its Silicon Valley location appealing. But most importantly it was also flexible, allowing me the latitude to craft my academic experience.

The first challenge was juggling the twin demands of my banking job—where I’d just changed roles—and GMAT preparation. I became GMAT-obsessed, poring over Stanford’s stats and playing the odds game in my head. But two weeks’ immersion, with no semblance of a social life, was enough to get me over this initial hurdle while retaining my sanity.

December was tough. My Christmas holiday in Cape Town was hijacked by the application process. Even obtaining recommendations—which I had anticipated would be one of the easier parts—posed a challenge, as I struggled to persuade my closest mentors of the value of an MBA. Equity-derivatives trading, it seems, is not a normal background for an MBA aspirant. Then the pressure of impending deadlines and incomplete essays intensified. The hallmark Stanford question “What matters most to you and why?”, which is often cited as the most difficult of all business school application essays, plagued my every waking hour. I worked to craft a compelling essay that both told my unique story and reinforced my “personal brand”. Knowing the answer was not enough, it had to be woven seamlessly into my overall application. 

Panic set in the night before the second-round deadline. My stomach churned as I read the feedback from an alumnus who advised that I delay submission to the third-round. In his opinion I was not ready. Faced with the stiff odds, though, I was not willing to risk a delay, and so I braced myself for a long night ahead. At 5.45am I had no choice but to click the submit button. The final click was the hardest. Commonly reported feelings of relief or elation were absent. Instead, as I walked for my 6.00am train to the City, my mind frantically devised plans to recall the application. 

I remember decision day vividly. I spent most of it online on MBA blogs, forums and websites. Then the tales of acceptance calls started to come through. They followed the sun: Asia first, extending westward through the afternoon and evening. Needless to say, when my phone rang, that single call compensated for the sleepless nights, countless essay revisions and nail-biting wait. 

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Congratulations,

Despite your hard work, countless sleepless nights and the stress you've endured in your career and application thus far; commencing as a fresh MBA student means the start of having to prove yourself all over again. You will be working with and pitted against the top minds of the country at this prestigious university. No doubt you will be busy emerging yourself in this once in a lifetime opportunity - only to have to deal with the stressful job search and pondering your next step as you finish your degree and step out once again into the job market.

In our hyper-competitive world today, it almost seems as if life never lets you take a break. Aug 2-11

educción! --> necesario saberlo

Muy interesante .... una buena cápsula informativa  

 no--> educción! 

Muy necesario saberlo En español, el plural en masculino implica ambos géneros. Así que al dirigirse al público NO es necesario ni correcto decir "mexicanos y mexicanas", "chiquillos y chiquillas", "niños y niñas", etc.,  ya que eso es un CIRCUNLOQUIO,  y eso lo vimos en  el ignorante del Ex Presidente Fox  que puso de moda y hoy en día otros ignorantes (políticos y comunicadores) a nivel nacional por TV continúan con el error, inclusive el Presidente Calderón. Decir ambos géneros es correcto, SÓLO cuando el masculino y el femenino son palabras diferentes, por ejemplo: "mujeres y hombres", "toros y vacas", "damas y caballeros", etc. Ahora viene lo bueno: Detallito lingüístico ¿Presidente o presidenta?  Aprendamos bien el español y de una vez por todas: NO ESTOY EN  CONTRA DEL GÉNERO FEMENINO, SINO DEL MAL USO DEL LENGUAJE. POR FAVOR, DÉJENSE YA DE INCULTURA, DESCONOCIMIENTO U OCURRENCIA: ¿Presidente o presidenta? En español existen los participios activos como derivados verbales: Como por ejemplo, el participio activo del verbo atacar, es atacante; el de sufrir, es sufriente; el de cantar, es cantante; el de existir, existente; etc. ¿Cuál es el participio activo del verbo ser?: El participio activo del verbo ser, es "ente". El que es, es el ente. Tiene entidad. Por esta razón, cuando queremos nombrar a la persona que denota capacidad de ejercer la acción que expresa el verbo, se le agrega la terminación 'ente'. Por lo tanto, la persona que preside,se le dice presidente, no presidenta, independientemente de su género. Se dice capilla ardiente, no ardienta.Se dice estudiante, no estudianta. Se dice adolescente, no adolescenta. Se dice paciente, no pacienta. Se dice comerciante, no comercianta... La Sra. Cristina Fernández de Kirchner, para aquellos que andan atrasados de noticias, es la actual presidente de Argentina... y su finado esposo no sólo hacía un mal uso del lenguaje por motivos ideológicos, sino por ignorancia de la gramática de la lengua española. Y ahora en Venezuela, con el decadente socialismo, también de un presidente con poca    educción que tienen, hace uso de estas barbaridades. Un mal ejemplo sería: La pacienta era una adolescenta estudianta ,sufrienta, representanta e integrantaindependienta de las cantantas y también atacanta, y la velaron en la capilla ardienta ahí existenta. Qué mal suena ahora Presidenta, ¿no? Es siempre bueno aprender de qué y cómo estamos hablando. Caso contrario en Chile, donde lo aplicaron bien: la Sra. Bachelet es Presidente. Pasemos el mensaje a todos nuestros conocidos "latinoamericanos", con la esperanza de que llegue a los Pinos, a la  Casa Rosada y a Miraflores, para que esos ignorantes e iletrados hagan buen uso de nuestro hermoso idioma. Atentamente, W. Molina Licenciado en Castellano y Literatura (y no en Castellana y Literaturo) Una buena lección que nos viene de HISPANOAMÉRICA (yo no sé dónde queda Latinoamérica) ---------------------- W. Molina tiene  educción a la vieja.....y no quiere ver que están naciendo nuevas lenguas: Mexicano, Cubano, Argentino, ...y tardara un poco + para Tico, etc.  Quiza la 1ª  nueva lengua sera el Spanglish -  muy bien conocido en New York: Rufo es tejado, etc.. Les guste o no.....  pero sin buena educción, los idiomas crecen como mala hierba que por ser vigorosas acaban por sofocar a las buenas plantas...

Property protection: you can recognize each country by its flag...text is Spanish

http://es.wikipedia.org/wiki/%C3%8Dndice_internacional_de_derechos_de_propiedad

China is bad - but the there are lot  of countries after it.
U S A is only # 12 !
As in corruption, the best are the Scandinavians. Why ? Liberals! They also need to work for a living...hard work. A winter there is not what I do want to relive...
That makes the honest!

look if your country is in U S A

http://www.economist.com/blogs/dailychart/2011/01/comparing_us_states_countries

Tweet

Trade has some employment implications, but will NOT solve it all...

Is it correct to talk about trade "creating" and "destroying" jobs at all? Imports and exports obviously contribute to a great deal of churning in the labour market. They are responsible for a lot of "gross" job creation and destruction. But are they responsible for net job creation in a country? Economists normally think of trade as a force that reshapes the composition of employment, not its overall level. The level of employment is ultimately determined by aggregate demand, and aggregate demand is determined by whatever the central bank thinks the economy can bear, without jeopardising stable prices. Orders from China is one component of aggregate demand, to be sure. But if China shut up shop, creating a bit of economic slack in its trading partners, their central banks would simply cut ' interest' rates to compensate. Competiveness..  counts as well...




It may take little effort to understand ...but it is the correct way: trade "creating" and "destroying" jobs is NOT  " the " foreign trade issue!
Largely copied from The Economist - analyzing Hu's claims.

Pope Benedict XVI third encyclical, Caritas in Veritate (Charity in Truth), July 2009

Christian, Jewish, Muslim, Buddhist, Hindu, Animists, etc.

Can a Pope - any Pope - speak to all people? He may try, but it will never work..

Religion speaks to religious people of the same faith. And few religions even try to speak to the rational human...most do to the emotional human...

Thus all analysis is biased with the self reference criteria.

Most credit Adam Smith to be the father of economics...and he was 1st a man of religion, as we know from his other writings. And he evidently did not get it all right in relationship to the equality of income distribution...

But than an other moral code build on Confucius did not get it all balanced either. And here the 3 big monotheistic religions are not part of the underlaying structure...no religion really is relevant here.

Thus I - until a rational word religion is born - think we should listen to the old wisdom: to God what is God's - to Caesar what is Cesar's. Mixing does no one good - it did not in the past nor does it now...and the future is ...future.

2012...el libro que se lo quiere explicar TODO.

mandaron este vídeo y lo voy a compartir. Seria egoísta si no lo haría:


COMPARTIENDO SABIDURÍA

este vídeo anuncia las buenas nuevas del 2012:

EL SECRETO DE ADÁN  http://www.youtube.com/watch?v=hAuEQs99Xek

Es propaganda para anunciar la novela que viene... y seguro que se venderá bien.

Pero es de esperar que aun hay personas que saben razonar.

Hace mucho tiempo que sabemos que usamos solo una pequeña parte del celebro...

Y que los Mayas sabían mucho de astros: sol y luna y estaciones...

Y que toda gran religión da esperanza a través del mas allá o mañana...

Así que mantengan los pies en la tierra...y - si les gusta- la cabeza en las nubes.

Si, tenemos capacidades inmensas....reales unas y no tanto otras ... y 2012 no nos dará todo lo que no tenemos aun.
Lo siento si no me consideran OPTIMISTA!

El mas y el menos de Internet

Abajo va un articulo en defensa de la libre apropiación del contenido en Internet.

Como siempre, las cosas no son tan sencillas...

El cine en México ya no es rentable, ya que ANTES que se puedan ver las películas en el cine, se pueden comprar ' pirateadas'  por $ 1 - o así en la calle...

Musica ya no se vende...

Hace un tiempo pasaban un anuncio: la niña muestra su muy buena nota del examen al padre... " Y ¿como lograste eso ?" pregunto.. " igual que tu con los vídeos- lo copie" fue la respuesta de la niña.

Yo NO necesito ese anuncio:  vi muchos trabajos recientes de universitarios...en que  los precios aun estaban en PESETAS ! Ni eso actualizaron... copiaron TODO, incluido la que ya no era valido...

Ya me dirán si eso es educación...

Aquí el otro punto:

http://www.elpais.com/articulo/cultura/cena/miedo/reunion/ministra/Sinde/elpepucul/20110112elpepucul_8/Tes