Search results

1

USING SCORECARD PERSPECTIVES TO ASSESS THE BENEFITS OF SYSTEM IMPLEMENTATION: A CASE STUDY ANALYSIS

100%

Szabelska A., Gabryelczyk R.

Information Systems in Management

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2016

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vol. 5

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issue 4

573-584

EN

The paper presents the results of case study analysis conducted to assess the benefits of system implementation. The research was carried out in Polish recruitment company. We assessed the benefits of recruitment system implementation using the perspectives of a Balanced Scorecard and, in particular, the modelling and measurement of the main processes of recruitment. We designed indicators of the organization’s performance and we measured them before system implementation (as-is state) and after possible implementation (can-be state). This procedure allowed us to determine changes which the recruitment system could make, and also permitted to take a final decision on whether to invest or discontinue planning implementation.

2

Strategia Europa 2020 – założenia i perspektywy realizacji

100%

Gasz M.

Nierówności społeczne a wzrost gospodarczy

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2014

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issue 38

85-97

PL

Istotą inicjatywy pod nazwą Europa 2020 – Strategia na rzecz inteligentnego i zrównoważo-nego rozwoju sprzyjającego włączeniu społecznemu jest stworzenie w krajach Unii Europejskiej warunków dla długotrwałego i zrównoważonego wzrostu gospodarczego. Osiągnięciu tego celu sprzyjać ma m.in. budowa gospodarki opartej na wiedzy, promującej przyjazne środowisku tech-nologie, przy jednoczesnej dbałości o zachowanie spójności społecznej i terytorialnej. Strategia wpisuje się w szerszy kontekst działań zorientowanych na przeciwdziałanie skutkom ogólnoświa-towego kryzysu gospodarczego oraz długofalowych wyzwań związanych z globalizacją. W arty-kule podjęto próbę oceny założeń projektu pn. Europa 2020 poprzez analizę wielkości obrazują-cych stan ich realizacji. Celem artykułu jest weryfikacja hipotezy, że przedłużające się problemy gospodarcze euro-pejskich gospodarek stawiają pod znakiem zapytania powodzenie i terminowość realizacji niektó-rych priorytetów Strategii. Relatywnie wysoki poziom bezrobocia oraz niekorzystna struktura demograficzna w wielu krajach Unii, jak również polityka w sferze finansów publicznych ukie-runkowana na łagodzenie skutków kryzysu finansowego sprawiają, że powodzenie Strategii może wymagać dłuższego czasu. Znaczący postęp państw UE w obszarze ograniczania emisji gazów cieplarnianych pozwala zakładać, że cel ten może zostać zrealizowany szybciej, niż zakładano. W wielu krajach Unii widoczna jest poprawa wyników w obszarze innowacji, należy jednak zaznaczyć, że w kontekście konieczności sprostania światowej konkurencji z innych regionów świata (USA, Japo-nia, Indie, Chiny) tempo wzrostu wydatków na B+R powinno być bardziej znaczące. Dokonująca się w czasie poprawa wskaźnika osób z wykształceniem wyższym pozwala na pozytywną ocenę realizacji celu odnoszącego się do procesu budowy gospodarki bazującej na wiedzy, stwarzającej warunki do zwiększania zatrudnienia oraz wzrostu wydajności i spójności społecznej.

EN

The essence of the initiative entitled Europe 2020 – A strategy for smart, sustainable and in-clusive growth is the creation of the European Union conditions for long-term and sustainable economic growth. To achieve this goal is to encourage such construction of knowledge-based economy, promoting environmentally friendly technologies, while being careful to preserve social and territorial cohesion. This article attempts to assess the assumptions of the project entitled 2020 by size analysis showing the status of their implementation. The purpose of this article is to test the hypothesis that prolonged economic problems of European economies into question the success and timely implementation of some of the priorities of the Strategy. The relatively high level of unemployment and unfavorable demographic structure in many EU countries, as well as policy in the sphere of public finance aimed at mitigating the effects of the financial crisis make the success of the Strategy require a longer time horizon. Many EU countries have clearly improved results in the area of innovation, it should be noted that in the context of the need to meet global competition from other regions of the world growth rate of spending on R&B should be more substantial. The increase happening with time of the rate of people with higher education allows for a positive assessment of the objective relating to the process of building knowledge-based economy, creating conditions for increasing employment and increase productivity and social cohesion.

3

In What To Invest After Surviving – The Investment Structure of Growing SMEs

100%

Pauli U.

Journal of Entrepreneurship, Management and Innovation

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2015

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vol. 11

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issue 4

93-114

EN

The main goal of the article is to present the research testing a model of investment structure in different phases of SMEs’ growth. The author assumed that the share and structure of investments vary in accordance with the stage of the company’s growth, and it is possible to describe the path which SMEs follow in their development. In the study based on organizations’ growth models, demand for particular resources in subsequent growth stages is presented. The model and investments structure is verified on a sample of 286 SMEs.

4

Analysis of the relationship between countercyclical capital buffer and performance and risk indicators of the banking sector

88%

Yıldırım F.

Economics and Business Review

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2021

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vol. 7

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issue 3

103-123

EN

This study aims to explain the association between the quarterly data obtained over the period 2007: Q2–2020: Q3 for Turkey and the countercyclical capital buffer (CCyB) proposed within the framework of Basel III with banking performance and risk indicators. For this purpose the association among the variables was analyzed using the ARDL model and by performing the Toda Yamamoto (T-Y) causality test. According to the analysis results, it was determined that the CCyB has a statistically significant and positive relationship with the capital adequacy indicators of the banks in the long-run, however, it has a statistically significant and negative relationship with the asset quality risk and currency risk indicators. In the short-run it was determined that the CCyB has a statistically significant and positive relationship with the capital adequacy, profitability and liquidity indicators and similar to the long-term relationship, it has a statistically significant and negative relationship with the asset quality risk and exchange rate risk indicators. According to the causality test results, a statistically significant and unilateral causality running from the indicators of capital adequacy, asset quality and exchange rate risk to the CCyB was detected. The obtained estimation results indicate that the CCyB can be increased by policymakers during the periods when the performance indicators of the banking sector rise, whereas can be decreased by policymakers during the periods when the risk indicators of the sector rise. Furthermore, the results of the study asserted that the CCyB was an appropriate instrument for mitigating the macroeconomic and systemic risks for Turkey.

5

Understanding Process Performance Measurement Systems

75%

Glavan L.

Business Systems Research Journal

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2011

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vol. 2

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issue 2

25-38

EN

The purpose of this paper is to analyze the current state of Process Performance Measurement Systems (PPMS) by means of a systematic review of literature. The PPMS literature is reviewed using a systematic approach. Based on an extensive literature review only twelve articles that contain the term PPMS in the title were found. The literature analysis showed that PPMS is a relatively new topic in the area of performance measurement. In order to understand PPMS, it was crucial to explain the concepts of business process management, business performance measurement and Performance Measurement System (PMS) which are well known and used in the literature and practice. PPMS is a special type of PMS that should be used in process-oriented organizations. Limitations of this research lie in the fact that all the conclusions were derived only from the literature, not empirical research. The results presented in the paper continue towards providing an updated overview of the current state of performance measurement, especially PPMS in order to identify the existing research gaps on which ongoing and future research efforts regarding this topic can be focused.

6

Performance Measurement in Public Sector of Transition Countries

75%

Veledar B., Bašić M., Kapić J.

Business Systems Research Journal

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2014

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vol. 5

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issue 2

72-83

EN

Background: For many years, performance indicators have served as a valid instrument for the evaluation of the public sector quality and efficiency in the majority of developed countries. Such measurements allow internal and external evaluation of the efficiency of the budget and public companies. Objectives: The aim of the paper is to determine to what extent public sector entities in the Federation of Bosnia and Herzegovina (FB&H), as a representative of transition countries, measure and report performance indicators. Methods/Approach: An electronic survey has been conducted among representatives of cantons in FB&H and public utility companies in the Canton of Sarajevo. The Mann-Whitney test was applied in order to test differences between public sector entities according to their performance. Results: The Mann-Whitney non-parametric tests show that the degree of measuring and reporting performance indicators in the public sector in FB&H has a direct impact on the operational results shown in financial statements. Conclusions: EU legislation encourages the development of competition between different programs, products and services in the public sector. This paper sheds light on the causes and consequences of the absence of valid performance measurement in the public sector of FB&H and provides possible solutions to overcome identified problems within measurement, reporting and monitoring of performance indicators.

7

Measurement of Task Efficiency by the Local Government – Evidence From the City of Kraków

75%

Piszczek M.

Problemy Zarządzania

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2019

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issue 3/2019 (83)

154-169

PL

Problematyka dotycząca efektywności działania administracji publicznej w Polsce odnosi się również do wszystkich aspektów i zagadnień występujących w obszarze samorządów lokalnych, tj. gmin, powiatów oraz samorządnych województw. Samorządy nie tylko odpowiadają za dostarczanie ponad 70% wszystkich usług publicznych, ale będąc najbliżej obywatela, stają się automatycznie podmiotem i przedmiotem oceny różnych grup interesariuszy. Celem niniejszego artykułu jest wskazanie na aspekty związane z pomiarem efektywności zadań publicznych na szczeblu samorządowym. Przedmiotem badania są procedury i stosowane przez miasto Kraków wskaźniki efektywności w zadaniach. JEL: H41, H49, H83 null The creation of the English-language version of these publications is fi nanced in the framework of contract No. 607/P-DUN/2018 by the Ministry of Science and Higher Education committed to activities aimed at the promotion of education.

EN

The efficiency of public administration in Poland applies also to all aspects and issues in the area of self-governments, i.e. municipalities, poviats and self-governing voivodships. Local authorities are not only responsible for providing more than 70% of all public services but are also the closest to citizens and automatically become the subject of evaluation by different groups of stakeholders. This article aims to indicate the aspects related to the measurement of efficiency of public tasks at the local government level. The study will explore the procedures and performance indicators applied by the city of Kraków in performing its tasks. JEL: H41, H49, H83 null The creation of the English-language version of these publications is fi nanced in the framework of contract No. 607/P-DUN/2018 by the Ministry of Science and Higher Education committed to activities aimed at the promotion of education.

8

Managerial accounting in the implementation of deliverology using the example of Ukraine

75%

Buriachenko A. Y., Zhyber T. V., Paientko T.

Central European Economic Journal

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2020

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vol. 7

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issue 54

EN

The article is devoted towards the application of managerial accounting for deliverology development at the local government level in countries and comparing them to the stage of fiscal decentralisation implementation in Ukraine. The aim of the article is to show how the application of the managerial accounting approach in the public sector can contribute to the introduction of deliverology at the local level using Ukraine as an example. The methodology is based on the application of Difference in Difference method for the implementation of deliverology at the local government level. It has been proved that the use of multi-criteria decision-making methods in the analysis of the performance of budget programmes at the local level will contribute to the improvement of public services delivery. The main contribution of this study is to provide the basis for developing recommendations for the use of a single or uniform standard of electronic databases on regional development indicators and local budgets. This will help to ensure operational control over deviations of actual indicators from planned ones, as well as identify regions where local authorities are using resources inefficiently.

9

Controlling process performance indicators. Results of empirical and theoretical research

63%

Nowosielski K.

Management

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2014

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vol. 18

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issue 1

446-459

EN

The article sheds light on the issue of controlling performance measurement on the basis of the available literature and empirical research conducted by the author. Sample indicators have been provided, which can be used to confirm the efficiency of using controlling in a company as well as to determine the steps of its improvement and development.

PL

W artykule przybliżono zagadnienie pomiaru dokonań controllingu opierając się na dorobku literaturowym oraz badaniach empirycznych prowadzonych przez autora. Wskazano miary, które mogą być wykorzystane w pomiarze i ocenie procesów controllingu i ich rezultatów. Wyniki pomiaru mogą być wykorzystywane w celu potwierdzenia sprawności stosowania controllingu w przedsiębiorstwie oraz określenia ścieżek jego doskonalenia i rozwoju.

10

Budżet zadaniowy edukacji. Doświadczenia międzynarodowe

63%

Rucińska M., Pawłowski M.

Edukacja

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2013

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issue 3(123)

76–90

PL

Celem artykułu jest przegląd rozwiązań dotyczących budżetu zadaniowego dla sektora edukacji w Danii, Australii i Wielkiej Brytanii. W Polsce wdrażanie budżetu zadaniowego znajduje się w fazie początkowej. Z roku na rok, pod wpływem kolejnych doświadczeń doskonali się proces budżetowania. Omówione przykłady międzynarodowe wskazują, że nadal pozostaje znacząca przestrzeń dla zmian, które pozwoliłyby wykorzystać budżet zadaniowy jako narzędzie polityki zgodnej z nowym stylem zarządzania sektorem publicznym.

EN

There has been debate on progress away from the traditional, line-based budget to new means of budgeting for a few decades. Most ideas are based around “performance-based budgeting” according to the literature reviewed in this paper. Education, as well as public finance, comes under public and political scrutiny that has an impact on the structure of performance budgeting in Poland. We present a wide array of issues concerning performance-based budgeting in Poland and abroad. The set of indicators used in Polish performance budgeting suggests that they have a distinctive qualitative character. It seems that they are not the product of ideological thought from any particular social or political group. International evidence reveals that while performance budgets are aimed at tackling problems identified by particular interest groups, in Poland, indicators monitor quality of public services, using data presently available.

11

Mierniki pomiaru dokonań w jednostkach wewnętrznych centrów finansowo-księgowych typu BPO

63%

Łada M., Ziarkowski P.

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

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2019

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issue vol. 63, nr 11

246-258

PL

Celem artykułu jest zidentyfikowanie powiązania sposobu pomiaru dokonań międzynarodowych centrów outsourcingu usług finansowo-księgowych (BPO – Business Process Outsourcing) ze specyfiką tego typu podmiotów. W części pierwszej opracowania na podstawie przeglądu literatury przedmiotu scharakteryzowano wskaźniki systemu pomiaru dokonań, zasady ich aplikacji oraz wskazano specyfikę działalności centrów finansowo-księgowych typu BPO. W części drugiej przedstawione wyniki badań empirycznych pozwoliły na identyfikację obszaru i zakresu wykorzystania mierników pomiaru dokonań w jednostkach wewnętrznych dwóch analizowanych międzynarodowych centrów usług finansowo-księgowych prowadzących działalność w Polsce.

EN

The aim of the paper is to present the results of literature and empirical research in the performance measurement field in international outsourcing centers of financial and accounting processes. In the first part of this paper, on the basis of literature review, key performers indicators, rules of using them and the specifics of the financial and accounting centers (BPO) are characterized. In the next part, presented results of empirical research permitted to identify the scope of using key performers indicators in internal units of two finance an accounting outsourcing centers operating in Poland.

12

Methodology for the Performance Evaluation of Airspace Use by Military Aviation

63%

Markiewicz T. M.

Safety & Defense

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2022

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vol. 2

EN

This paper aims to present the evolution of methods for measuring and evaluating the effectiveness of flexible use of airspace by military aviation in terms of the air navigation services performance scheme in European Union countries. Airspace management, which is a part of air traffic management, takes into account the operational needs of civil and military aviation without favouring either of them. However, some military aviation operations cannot be safely interconnected with civil aviation operations as they differ in nature and purpose. There is, therefore, a requirement to set aside airspace for exclusive military use to accommodate such operations. Military aviation must also use airspace in the most efficient and effective manner when conducting its operations. The existing situation provides a rationale for improving the methodology for assessing the efficiency of airspace use by military aviation, regardless of the requirements of the performance scheme for air navigation services intended for civil aviation. This article reviews the development of performance assessment methodologies in the field in question. The findings show considerable variation in the methods used, suggesting the need to establish standard procedures for collecting and processing performance data related to airspace used by military aviation.

Refine search results

USING SCORECARD PERSPECTIVES TO ASSESS THE BENEFITS OF SYSTEM IMPLEMENTATION: A CASE STUDY ANALYSIS

Strategia Europa 2020 – założenia i perspektywy realizacji

In What To Invest After Surviving – The Investment Structure of Growing SMEs

Analysis of the relationship between countercyclical capital buffer and performance and risk indicators of the banking sector

Understanding Process Performance Measurement Systems

Performance Measurement in Public Sector of Transition Countries

Measurement of Task Efficiency by the Local Government – Evidence From the City of Kraków

Managerial accounting in the implementation of deliverology using the example of Ukraine

Controlling process performance indicators. Results of empirical and theoretical research

Budżet zadaniowy edukacji. Doświadczenia międzynarodowe

Mierniki pomiaru dokonań w jednostkach wewnętrznych centrów finansowo-księgowych typu BPO

Methodology for the Performance Evaluation of Airspace Use by Military Aviation