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

---

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. 

-------------------

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...