The social and environmental impacts of the petroleum industry have serious consequences and call for sustainable solutions and practices. Embedding sustainability into organisations is vital to ...address these issues, and requires the integration of sustainability into performance management systems. The aim of this paper is to investigate the barriers to, and enablers of, sustainability integration in the performance management systems of an oil and gas company. A qualitative case study has been used to identify the stages and means of integration in the organisation, based on Gond et al.'s (2012) framework depicting the role of control systems in supporting sustainability integration within strategy. The findings revealed that although cognitive, organisational and technical enablers moved integration of sustainability forward in the organisation, certain cognitive barriers considerably affected the attainment of full integration. Institutional pressures provided the impetus for the development of enablers, giving rise to several implications for governments, academics and other parties. The study shows that sustainability integration in performance management systems could lead to better management and control of sustainability performance in organisations. This study provides a more comprehensive approach towards understanding the integration of sustainability in control systems from a socio-technical perspective.
The purpose of this paper is to explain the change to accrual accounting in the Malaysian public sector, examined through the transition of institutional logics at intra-organisational levels, which ...effected changes in the public sector identity’s construction from independence in 1957 until the implementation of accrual accounting. A qualitative approach was used in this study, with the data being mainly derived from interviews with the relevant actors involved. Substantive data from documentation reviews were utilised to capture the development of institutional logics in the Malaysian government and the Accountant-General Department. The change to accrual accounting in Malaysia was precipitated by the transition in logics that resulted from the change from a bureaucratic to a managerialist administration. The introduction of accrual accounting as a new accounting practice represents a tool of change that bridged the variant of logics occurring between the governmental level and departmental level, and, at the same time, it has become a mechanism for reconstructing desired identities and practices.
Purpose This paper presents a review of literature, aimed at analyzing and understanding the nexus of knowledge on the topic of government budgetary responses to COVID-19 and identifying gaps for ...future research directions on crisis budgeting. Design/methodology/approach A systematic literature review approach was conducted by considering scientific journal articles written in English and published through 2020–2022. The databases used for the literature search in this paper were Scopus and Web of Science, resulting in 41 articles for final review. Findings This review found that in a crisis, budgetary responses were greatly determined by perceived uncertainties. In the case of the COVID-19 crisis, governments seemed to prioritize economic recovery. While many studies have documented budgetary responses to the crisis, most were written in the beginning of the crisis through documentary content analysis, leaving significant research gaps. Thus, this review offers directions for future research concerning governmental response to perceived uncertainty, logic behind governments' budgeting strategies, sustainable development principles within crisis budgeting and the prioritization of economic considerations in a health crisis. Originality/value This paper is one of the first to present insights into the state of research regarding the topic of government budgeting during the COVID-19 crisis. In addition, it provides insights from the literature for anticipating future shocks and crises, along with directions for future researchers in developing their research agenda. Peer review The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-01-2023-0057
Purpose
This paper aims to investigate the actions and activities undertaken by public managers of a local government to institutionalise an externally mandated performance measurement and management ...(PMM) system in a developing country.
Design/methodology/approach
A qualitative case study of one of the best-ranked early adopters of PMM in a local government in Indonesia was undertaken, with interviews with public officers at various organisational levels, along with an extensive documentary review. An institutional work perspective was used to explain the types of work undertaken to institutionalise PMM at the organisation.
Findings
The PMM change was shown to be centralised and directed from the top and facilitated by other public officers. The Mayors’ instrumental and political view of PMM as a tool for efficiency and societal legitimacy enabled the adoption of PMM. The political and cultural work of the Mayor and the key officers involved constructing new rules pertaining to PMM, specifically in dealing with resource allocation and its associated sanctions and rewards, which encouraged more substantive implementation. The substantive implementation of PMM had a significant influence on the norms and values of the local government.
Research limitations/implications
The case organisation is the local government of a relatively medium-sized city. Therefore, it may be easier to achieve tighter control and coordination as compared to the local government of other larger cities.
Originality/value
The paper highlights the interrelated nature of institutional work in the creation and disruption of institutions. In addition, the three main types of institutional work, i.e. political, cultural and technical work, are not mutually exclusive. The paper also indicates the processes involved in the implementation of PMM, which unfolds from the establishment of a policy, its impact, and the role of the actors in the process.
PurposeThe purpose of this paper was to examine how small- and medium-sized hospitality organisations engage with social media and how social media data are used by their managers to inform business ...decisions.Design/methodology/approachA qualitative approach was used in this research in which interviews were conducted with top management, comprising the owners/directors and other key managers from small- and medium-sized organisations based in Penang, Malaysia. Fan and Gordon's (2014) categorisation of the social media data analysis process and Simon's (1995) concept of the interactive and diagnostic usage of data were used in the analysis of data.FindingsThe managers of small- and medium-sized hospitality organisations engage with social media for customer relationship management and the understanding of key main competitors. Social media is used to understand, build and manage relationships with current and potential customers; these activities are also linked to actions taken to protect a company's reputation. Even though, for the companies concerned, data gathering is still at the capture stage with no formal procedures and processes in place, the data are utilised in an interactive way to inform two areas’ major business decisions-making, i.e. those related to pricing and promotion and the strategic formulation and reorientation of the business.Research limitations/implicationsThe respondents of this study were mainly from smaller hospitality organisations. Hence, the insights gained are limited to the context of smaller hotels.Originality/valueA significant number of social media studies within the hospitality sector have focussed on marketing aspects. This study explored the wider use of social media in the case of smaller hospitality organisations and how they compete and position themselves in the competitive hospitality industry.
PurposeThis paper investigates the extent to which externally led benchmarking may have facilitated performance management design and use in Malaysian local authorities.Design/methodology/approachA ...longitudinal qualitative study of local authorities in Malaysia was undertaken, comprising interviews with key officers during the introduction of process-based key performance indicators (KPIs), and following the imposition of benchmarking (i.e. relative performance evaluation) on local authorities. Complexity theory was used in the analysing and theorising of data.FindingsExternal benchmarking mechanisms facilitated only operational performance management, with strategic performance management merely ceremonially adopted. As the focus was on mainly operational KPIs, strategic goals were not translated into detailed action plans and outputs at departmental level. In addition, operational and strategic performance management packages were decoupled. Thus, the efforts of external actors resulted in operational controls suppressing rather than facilitating strategic processes.Research limitations/implicationsThere is a need to transition from purely externally led benchmarking to internally driven benchmarking in local government, whereby benchmarking forms part of the interactive performance management mechanisms that lead to institutional learning and improvement.Practical implicationsBenchmarking activities should be based on comprehensive analyses of performance management design and use. A reflective approach to continuously identify gaps or weaknesses in performance management systems will enable local government administrators to improve systems and processes in a timely manner to meet stakeholder needs.Originality/valueThis paper explains the impact of central government policy and benchmarking initiatives on other levels of government. We have built on previous literature by examining the connection between external benchmarking and internal performance management design and use in local government. In relation to this, and following calls for research on holistic performance management, the integration between operational and strategic performance management packages was also examined.
PurposeThis paper investigates how an externally imposed programme with the objective of improving the income of the poor is measured and managed by a public agency in ...Malaysia.Design/methodology/approachA qualitative case study approach is used in this research. The data were collected over a three-year period with interviews conducted with key officers at various levels ranging from the Ministry to the agency responsible for implementing the programme.FindingsThe introduction of the programme into the organisation's activity was loosely coupled, reflected by the way in which the programme was being implemented. There was some inter-dependency between the three hierarchical levels in terms of their performance measures and targets, responsibilities and reporting. There were no significant changes to the organisation's practices and weak linkages between the programme's objective, the formulation of indicators and the way the information was used in performance assessment. The lack of integration of the programme resulted in high importance being attached to measurement and reporting, rather than focusing on the achievement of the programme objective.Originality/valueThis paper contributes to understanding the performance management issue regarding the vertical and horizontal coupling of a system in relation to an externally derived programme.
Purpose
This study investigates both internal and external stakeholders' views on the objectives and measures of performance of Indonesian Islamic microfinance banks (IMFBs).
...Design/methodology/approach
This study uses a qualitative approach. In-depth interviews were conducted with a wide range of internal and external stakeholders of IMFBs in Indonesia. The primary stakeholders interviewed comprised the board of directors of IMFBs located in several provinces in Indonesia, including rural and urban areas. The external stakeholders were the regulators/supervisors, represented by the Indonesian Financial Services Authority and Sharīʿah advisors of the National Sharīʿah Board as well as Muslim scholars. The data were analysed using CAQDAS, a computer-assisted tool for qualitative analysis.
Findings
The objectives of the IMFBs are seen to represent more than profits or economic well-being. Their objectives also comprise spirituality and daʿwah (Islamic propagation). Daʿwah is conducted through the provision of funding and services that are aligned with Sharīʿah (Islamic law), the dissemination of information about Islamic financing, which is based on Islamic values and principles, and the payment of zakat (Islamic alms) and charitable contributions. The measures of performance are considered to be more holistic than those of conventional banks. Profit and growth are deemed important as the means to achieve social well-being objectives.
Research limitations/implications
Better insights into the objectives and measures of IMFBs could be achieved from interviews with other stakeholder categories, such as customers and the community. This could be the focus of future research.
Originality/value
This study added a new discussion to the limited empirical literature on IMFBs by investigating the views of stakeholders on the objectives and performance of IMFBs in Indonesia.
Purpose
The purpose of this paper is to explore the implementation of microfinance programs in three Malaysian development finance institutions (DFIs). Its main concerns revolve around how these DFIs ...measure and manage their social performance and how they reconcile their competing social and commercial objectives which are driven by particular logics.
Design/methodology/approach
This paper analyzes the ways in which the DFIs selected for this study measure and manage their social performance. The data were acquired from two sessions of focus group interviews, a series of semi-structured interviews, and extensive reviews of documentaries. The institutional logics perspective is used to explore the interplay between social and commercial logics in shaping the view and use of social performance measures in the three studied DFIs.
Findings
Although these DFIs have consistently offered formal microfinance programs to designated target groups, their ultimate focus has been on measuring financial as opposed to social performance. Hence, performance appraisal is mainly aligned with the breadth of outreach, rather than its depth. Nevertheless, there appear to be conflicts between the need to accommodate both breadth and depth, due to the competing demands of the two objectives. The rivalry between these two competing demands, which represents the interplay between social and commercial logics, is resolved through reconciliation, that is, by making one objective compatible with the other.
Originality/value
This paper examines the ways in which the DFIs in the study measure and manage their social performance, a topic that is, currently, not widely explored. This study contributes to advancing the knowledge on the link between institutional logics and organizational practices, particularly in understanding the extent to which the Malaysian DFIs assign importance to social performance when designing and offering microfinance programs.
