The role of governance from a sustainable supply chain management perspective is receiving more attention from scholars and practitioners. However, several aspects still remain unclear including how ...corporate sustainability approaches are implemented and aligned with governance mechanisms at the supply chain level. With the aim of filling this gap in the literature, an empirical investigation is proposed by analysing seven case studies through the lenses of contingency theory, the strategic alignment perspective and the resource-based view of organisations. Findings include the characterisation of three sustainability profiles, namely sustainability leaders, sustainability practitioners and traditionalists; a classification of the governance mechanisms on the basis of their level of collaboration and formalisation; the identification of factors that enable governance mechanisms. The empirical results are useful to practitioners seeking to implement sustainability initiatives at the supply chain level, and to scholars for further theory development and refinement.
Measuring and managing the performance of a business is one of the most genuine desires of management. Balanced scorecard, the performance prism and activity-based management are the most popular ...frameworks in this setting. Based on the findings of R.G. Eccles` acclaimed "Performance Measurement Manifesto (1991)" this book introduces new contexts and themes of application and presents emerging research areas related to business performance measurement and management, e.g. SMEs and sustainability. As a result of the 1st International Summer School Piero Lunghi on "Perspectives of Business Performance Management" this book is written both for students and academics, as well as for practitioners looking for new, yet proven ways to measure and manage business performance.
PurposeThe aim of this paper is to review the theoretical lenses used in performance measurement and management in a traditional and industry 4.0 environment and to contribute to understanding the ...current state of research in the field and its future development.Design/methodology/approachThis paper performs a structured review of the existing performance measurement and management literature, with the objective to investigate the current state of research, looking at popular theories in more detail, as well as to propose possible avenues for future consideration for the field to develop further moving forward. Particularly, this paper focusses on and identifies (1) theoretical lenses that are dominating this field, (2) the role played by specific theories and the way different theories are used together and finally, (3) an in-depth dive into relevant theories for performance measurement and management applied in an industry 4.0 environment.FindingsKey findings highlight the growing number of publications, leading authors and journals where research is published. The findings also include the identification and detailed analysis of the most popular theories leveraged by scholars also in reference to research methodologies. A thorough analysis of Industry 4.0 performance measurement and management is then carried out, as this is one of the identified emerging themes in the research field. Findings here include the identification of relevant research and the suggestion of significant theories that can help build this specific body of knowledge.Originality/valueThis research offers a key contribution by providing a powerful “theoretical toolkit” to researchers and practitioners working in performance measurement and management and industry 4.0 fields.
Performance measurement of sustainable supply chains Taticchi, Paolo; Tonelli, Flavio; Pasqualino, Roberto
International journal of productivity and performance management,
01/2013, Letnik:
62, Številka:
8
Journal Article
Recenzirano
Purpose - The purpose of this paper is to develop the body of knowledge in the area of sustainable supply chains by providing a critical literature review in the field of sustainable supply chain ...performance measurement (SSCPM) and suggesting paths for future research. Design/methodology/approach - At a macro level, the evolution of the research field is analysed with the use of citation and co-citation analysis techniques. Further, the evolution of research on performance measurement (PM), supply chain PM, sustainability measurement and SSCPM is presented so as to highlight the criticalities of the research field. Findings - The paper highlights a research field that is immature, but is growing very fast. Moreover, key issues are highlighted in order to help scholars in planning future research. Research limitations/implications - The research presented in this paper is mainly limited to work that is referred directly with PM, operations management and supply chain management. Related research, such as literature on strategy or accounting has only been partially considered, even if future researches could include it. Originality/value - Research in this area is receiving large attention from both academic and practitioners due to the significant relevance of the sustainability debate and the key role of supply chains in this discussion. The body of knowledge is yet immature, and the paper provides an updated state of the art, a critical analysis of the available literature and guidelines for future research.
In recent years, interest on sustainable supply chain management (SSCM) has risen significantly in both the academic and business communities. This is confirmed by the growing number of conferences, ...journal publications, special issues and websites dedicated to the topic. Within this context, this paper reviews the existing literature related to decision-support tools and performance measurement for SSCM. A narrative literature review is carried out to capture qualitative evidence, while a systematic literature review is performed using classic bibliometric techniques to analyse the relevant body of knowledge identified in 384 papers published from 2000 to 2013. The key conclusions include: the evidence of a research field that is growing, the call for establishing the scope of current research, i.e. the need for integrated performance frameworks with new generation decision-support tools incorporating triple bottom line (TBL) approach for managing sustainable supply chains. There is a need to identify a wide range of specific industry-related TBL metrics and indexes, and assess their usefulness through empirical research and case-base analysis. We need mixed methods to thoroughly analyse and investigate sustainable aspects of the product life cycle across the supply chains, through empirical evidence, building and/or testing theory from and in practice.
PurposeThis paper aims to investigate possible interdependencies affecting short-term profitability between internal and process business aspects which can play a critical role in sustainability ...operationalisation.Design/methodology/approachThe authors adopted the panel data approach to perform a partial least square structural modelling equation analysis on a sample of 391 Organisation for Economic Co-operation and Development (OECD) non-financial-listed companies, considering a timeframe of five years.FindingsCorporate sustainability is a result of interplays between managerial commitment, strategy, slack resources’ exploitation, innovation, the sustainable management of internal production and procurement processes that managers can catalyse to foster short-term firms’ profitability.Research limitations/implicationsThe study is focused on internal process business determinants of sustainability, and the analysis is limited to a short-term timeframe and on non-financial OECD-listed companies.Practical implicationsManagers searching for trade-offs between financial and non-financial performances should enhance their commitment towards sustainability by defining appropriate strategies suitable to employ mainly slack resources derived from core business activities enabling innovation processes, which, in turn, are able to foster sustainability of internal production and procurement processes.Originality/valueThe execution of sustainability is a complex process that needs to be investigated using a holistic approach net of endogeneity biases to better appreciate those interrelationships within multiple drivers determining the firm sustainable growth.
Purpose
This paper aims to investigate the relationships between business slack resources and environmental performance and considers the possible effects that management commitment, corporate ...strategy to sustainability and innovation intensity can have on such interactions.
Design/methodology/approach
We performed partial least squares path modeling regressions on a sample of 697 non-financial listed companies worldwide, considering a time frame of 13 years.
Findings
Operational and financial slack resources are both detrimental to environmental performance in the short term. Nevertheless, financial slack resources are useful to boost innovation that enhances environmental performance. Environmental performance improvement seems to be more a matter of managerial commitment and strategic approach towards sustainability, rather than the availability of slack resources.
Research limitations/implications
Due to literature shortcomings on which effects slack resources can have on environmental performance, this paper sheds some light on the topic while also highlighting the role of management commitment, corporate sustainability strategy and innovation.
Practical implications
Managers should use financial slack resources in innovation activities to improve environmental performance. In doing so, they need to create retaining earnings to offset any costs using financial slack resources.
Originality/value
Adopting a holistic and net of endogeneity analytical perspective, this paper highlights some virtuous and critical interactions between the managerial commitment and strategic approach to sustainability, the availability of slack resources, innovation intensity and environmental performance to understand which aspects may foster or hinder the ecological transition of businesses.
The concept of value, where shareholders are the main recipients of the created value, is changing towards more comprehensive models, which respond to the increased stakeholder awareness and urgent ...sustainability agenda. Hart and Milstein (2003) elaborated the widely used sustainable value concept in which they characterize temporal and spatial dimensions of value, and suggest strategic drivers for sustainability. Although the framework is highly cited, there is no review on the changes over more than ten years. In this paper, we adopted a structured literature review methodology to discover how the concept of sustainable value has been used by researchers and how it has been developed. Our findings show that sustainable value has mainly been used as the general phrase to describe positive business results instead of using it as a concept. Scholars, who make an in-depth analysis of sustainable value do not emphasize the time horizon of sustainable value as its peculiar characteristic while broad stakeholder surrounding is called to be an important feature of sustainable value. Additionally, strategic drivers for sustainability have moved from being purely environmental as in Hart and Milstein’s (2003) concept: globalization, economic fluctuations, and knowledge innovation have become as important as green technologies and carbon-reduction policies.
Purpose - The purpose of this paper is to review the literature in the field of performance measurement and management (PMM) for small and medium enterprises (SMEs) and large companies and propose a ...research agenda for the future.Design methodology approach - This paper provides an update of Neely's work "The evolution of performance measurement research" The literature review has been carried out by using two different methodologies. Citation co-citation analysis has been used to explore "performance measurement" (PM) literature, while a chronological review of main frameworks models developed both for large and small companies is presented in order to highlight "PMM" literature.Findings - The paper analyzes the literature on the field and carries out the most cited works and the common characteristics of them based on the key words used. The results of the literature review reveal a certain maturity of the literature related to large companies and a significant lack of PMM literature for SMEs. Finally the paper argues the development and evolution of the research field that is now entering a phase of new directions. These new directions can be conceptualized in three ways - by context, by theme and by challenge.Research limitations implications - The research presented in the paper is limited to work that is referred directly with performance measurement and management. Related research - such as literature on management control and accounting - has not been considered, even if future researches could include it.Originality value - The paper extends Neely's work under two dimensions: the research field evolution from 2005 to 2008 and the investigation of the "performance management" dimension. The paper will be valuable to scholars working in the field of business performance measurement and management, interested in the literature evolution and in identifying future areas of research.
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