Search results

1

Approaches to Evaluating Efficiency and Quality of Integrated Health Care: State of the Evidence

100%

Rudawska I.

Ekonomia i Zarzadzanie

|

2016

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vol. 8

|

issue 3

7-14

EN

This paper investigates the outcomes of integrated health care model in terms of its economic efficiency and quality. The quality refers to subjective assessments of a patient, measured by a satisfaction indicator, as well as to the health benefits to a patient, measured by health status. A systematic literature review has been applied to study the results of care coordination. The author performed the ordered analysis of existing research evidence, based on peer-reviewed literature available on health science and business databases. The model of integrated health care delivery seemed to have positive effects on the quality of care. This encompasses mainly the quality of life, functional status, health outcomes, and process outcomes. The equal positive impact of integrated health programmes on economic efficiency has not been revealed. Only 15% of the effects reported in the reviews have been significant. The work contributes to the worldwide debate dedicated to the impact of integrated health care programmes. The gathered research evidence concerning positive influence on costs remains unclear. It might require further investigations. The work also revealed some significant gaps that are prevalent in the field of standardized instruments of measurement referring to integration outcomes, including quality and efficiency over time at levels of the system, programme, provider, and patient.

2

Performance Measurement in the Internal Audit Departments in Poland - the State of the Art and Prospects for Development

100%

Bednarek P.

Olsztyn Economic Journal

|

2014

|

vol. 9

|

issue 2

153-163

EN

The paper reports the major results of a study of performance measurement of internal auditing in various organizations operating in Poland in 2013 and prospects for development. The research implies that many internal audit departments formally do not measure performance, while others do measure, but only informally. Many times satisfaction indicators of key internal audit stakeholders are not identified, the information on performance is not reported to anyone apart from the internal audit staff, and the information is not used for continues improvement. The most often used performance measures in practice are focused on measuring effectiveness of audit processes and impact of internal audit services on organizations' performance. In addition there are internal audit efficiency and output measured. Quality measures are less common. Stakeholders, scope and usage of performance measurement are related to various organizational characteristics. Many respondents have declared that in future will start and formalize performance measurement and based on it they will improve internal audit performance. In future performance measurement will be more focused on internal audit quality and value added.

3

Key Performance Indicators in local government in Poland

100%

Kowalczyk M.

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

|

2018

|

issue 503

236-245

EN

One of the basic accusations against public finance units, including local governments (lg), is the lack of economic efficiency and relations of the expenditures and outcomes. Just like in the case of commercial entities, local governments put more emphasis on the possibility to present the effectiveness of their operations not only by means of financial indicators. The herein study constitutes an attempt to demonstrate the possibilities and benefits of introducing the Key Performance Indicators (KPI) reporting in lg. According to the conducted research it results that the use of KPI in order to report on the achieved outcomes in different fields of activities is fully reasonable in terms of local governments. The elaboration of a set of common KPI for all the units shall facilitate the comparison of the achieved results both in time and space. The article presents a new issue that are the opportunities of using KPI in the Polish local governments in order to prepare reports.

4

Value Added Intellectual Coefficient (VAIC™) as a Tool of Performance Measurement

100%

Fijałkowska J.

Przedsiębiorczość i Zarządzanie

|

2014

|

vol. 15

|

issue 1

129-140

EN

Measurement of the performance of organization is crucial for proper economic decisions. Traditionally, it was focused mainly on financial indicators, that in the Information and Knowledge Era are no longer sufficient and do not reflect in a transparent, complete and cohesive way the multi-dimensional outcomes of business units activities. With the increase of knowledge and other intangibles as the sources of competitive advantage and future viabilities of business units, the performance measurement process must be enlarged by new approaches and new indicators. This aim of this article is to outline the evolution of the concept of measuring the companies’ performance and to present one of the methods for evaluation of enterprises’ performance - VAIC ™ - which by the definition of its author should satisfy the requirements of the New Economy [Pulic 2000, pp. 702-771]. This article focuses on highlighting the characteristics of this method and the algorithm of its calculation. It also attempts to assess the VAIC™ method, indicating its validity and usefulness. The practical example of VAIC™ calculation and interpretation in Polish media sector companies is used, covering the period of analysis of 2007-2011.

5

Accounting Information Systems Implementation and Management Accounting Change

88%

Bredmar K., Ask U., Frisk E., Magnusson J.

Business Systems Research Journal

|

2014

|

vol. 5

|

issue 2

125-138

EN

Background: There is an on-going discussion within management accounting research regarding how to work with performance measures. In the process of developing new forms of performance measurement the task of choosing business metrics is central. This process is closely connected to the implementation of IT solutions. Objectives: In order to understand how new performance measurement solutions are implemented and used, it becomes crucial to understand how measures are selected and how new accounting information systems (AIS) are developed and implemented. Methods/approach: The paper builds on the case of an on-going AIS project at a large, public university in Sweden. The empirical material was collected using a semi-action research approach over a two-year period. The majority of the material comes from written documentation and minutes. Results: Even though the implementation of a new AIS triggers a change in the management accounting practice, this study shows that this is done in more than one perspective. Conclusions: As the project develops, new priorities and objectives evolve, which in the end shape what management accounting change becomes.

6

Measuring for Absorption: How the Institutionalisation of EU Cohesion Policy Influences the Use of Performance Indicators in Hungary

88%

Mike K., Balás G.

NISPAcee Journal of Public Administration and Policy

|

2015

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vol. 8

|

issue 2

125-147

EN

We investigate the performance measurement of the implementing agencies of EU Structural Funds in Hungary. Following the advice of Thiel and Leeuw (2002), we focus on the incentives created by the institutional environment of these agencies. The core of this environment is a double principal-agent relationship between the European Commission (EC), the national government and the Managing Authority. We investigate its institutional features and the resulting organisational incentives for Managing Authorities in Hungary. Relying on programme evaluations, we explore how these incentives actually affected the design and use of performance measurement by Authorities in two policy fields: active labour-market policy and higher education. We find that external incentives to focus on absorption and formal compliance created bias against integrating performance measurement into the policy process and tackling problems of performance risk and non-measurability.

7

Performance Management and Performance Appraisal: Czech Self-Governments

88%

Špalková D., Špaček D., Nemec J.

NISPAcee Journal of Public Administration and Policy

|

2015

|

vol. 8

|

issue 2

69-88

EN

Managing and measuring performance became an important part of administrative reforms motivated by the New Public Management ideology. However, a badly implemented system designed for measuring and managing performance may distort the behaviours of actors. The goal of this paper is to outline the preliminary picture of the current situation of performance management generally and particularly of performance appraisal at the level of the Czech local and regional self-governments. The presented data, despite the fact that our field research covers only a non-representative samples of the “best” self-government bodies, show first that performance and quality management is not a neglected area in the Czech Republic. Its practice is rather decentralized, and the central government focuses on methodical support and coordination rather than on being strict and requiring certain tools to be implemented. The core problems revealed by the interviews are that the implementation of new instruments is usually based on a trial-and-error approach in its beginnings and that the implementation is award- and project-driven. Our preliminary data clearly indicate that the performance-appraisal situation is even more problematic - they indicate that performance-appraisal systems are introduced in only a limited number of self-government authorities. The set of criteria used in the evaluation is problematic, and the objectives of the performance appraisal are unclear for managers. As a general rule, a performance-appraisal system is not directly linked with implemented performance management and especially not with a payment system.

8

Reshaping economics to encompass quality of life issues

88%

Ostasiewicz K., Ostasiewicz W.

Śląski Przegląd Statystyczny

|

2015

|

issue 13 (19)

137-159

EN

In this paper we have given a short account of the shortfalls of neoclassical economics, far removed from Aristotelian political economics, which was considered by him as the art of household management. The objective of it was a flourishing life or the Good Life. The main aim of humankind is the development of a desirable way of living and sustaining the quality of life, also for future generations. In order to achieve that goal, people created a number of institutions to facilitate achieving that end. All institutions, as they are devised for human purposes, cannot be outside human control, they should serve society. In the paper it is argued that the economy, as one of the social institutions, should play a particular role in enhancing human and non-human well-being. The paper contains the proposal of a unified system of measuring institutional and eco-system performance. Moreover, it is argued that among many proposals for the development of new proposals for studying economic matters, ecological economics is the most suitable for researching into the quality of life.

9

Improving managerial decisions in health care sector: application of Promethee II method in public hospitals

88%

MISZCZYŃSKA K.

Operations Research and Decisions

|

2020

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vol. 30

|

issue 4

65-79

EN

Many hospital rankings are based on algorithms and weights elicited by experts. The paper attempts to build rankings of Polish district hospitals using the TOPSIS method and to examine the sensitivity of the results to the changes in weights. We considered 11 large and 34 medium-sized hospitals. The criteria set consists of man-days total, profit/loss on sales, contract with the National Health Fund, return on assets (ROA) and return on equity (ROE). Because of this, rankings take into account different spheres in which hospitals perform, including the financial aspect and their main goal, i.e. treating patients. The results show that despite the overall high similarity of rankings, the benchmarking based on rankings should be done with care as the positions of some individual hospitals changed to a great degree.

10

Pomiar funkcjonowania łańcuchów dostaw w ujęciu rozszerzonym

75%

Tarasewicz R.

Organizacja i Zarządzanie : kwartalnik naukowy

|

2015

|

vol. nr 2

147--161

PL

Zarządzanie łańcuchami dostaw odgrywa kluczową rolę z punktu widzenia kreowania wartości przedsiębiorstw dla wszystkich interesariuszy. Na wielu rynkach rywalizują ze sobą nie pojedyncze firmy, lecz właśnie całe łańcuchy dostaw. Niemożliwe jest jednak efektywne zarządzanie i doskonalenie łańcuchów dostaw bez adekwatnego pomiaru ich funkcjonowania. Jedną z obecnie dominujących filozofii w ramach zarządzania łańcuchem dostaw jest ścisła integracja z partnerami w celu unikania suboptymalizacji i uzyskania dodatkowych korzyści. W tym kontekście także pomiar funkcjonowania łańcuchów dostaw musi być prowadzony w nowoczesny, zintegrowany sposób (uwzględniający cały łańcuch dostaw, nie zaś tylko poszczególne jego ogniwa). Celem tego artykułu jest przedstawienie metod pomiaru funkcjonowania łańcuchów dostaw w ujęciu rozszerzonym oraz prezentacja wyników i omówienie wniosków z badań empirycznych poświęconych integracji pomiaru, przeprowadzonych na próbie 79 wysokich rangą menedżerów, zajmujących się zarządzaniem łańcuchami dostaw, reprezentujących największe firmy produkcyjne i handlowe w Polsce.

EN

Supply chain management plays a significant role in creating the value of companies for all stakeholders. On today’s markets compete not only single companies but rather whole supply chains. It is not possible to successfully manage and develop them without an adequate performance measurement. One of the modern management concepts within supply chain management concentrates on the strict integration of cooperating partners in order to reduce the suboptimization and create value for the whole chain. In this context also the supply chain performance measurement must be conducted in integrated manner (including all involved parties in the chain, not only individual companies). The main purpose of this paper is describing the performance measurement methods of extended supply chains as well as presenting and discussing findings of the empirical research concerning the integrated approach to supply chain performance measurement conducted on the sample of 79 senior level managers responsible for logistics/supply chain management and representing the largest production and trade companies in Poland.

11

A performance measurement system for small enterprises – a case study

75%

Waśniewski P.

Zeszyty Teoretyczne Rachunkowości

|

2017

|

issue 93(149)

211-233

EN

The performance measurement system is one of the determinants which creates an enterprise’s value, and is supposed to leading to an enterprise maintaining or improving its performance in the long-term perspective. Small enterprises do not understand the need to measure their performance or the potential benefits that come from this measurement. The aim of the article is to present a framework of a performance measurement system for small enterprises with a practical verification of its assumptions. The basis of the study was an analysis of existing proposals of models and frameworks for small and medium enterprises and the results of a study into the performance measurement solutions applied in practice by Polish small enterprises. As a result of the research conducted, a 4-step process of continuous performance measurement for small enterprises is presented, and practical verification is conducted on the example of a small legal firm, considering the strategy map and the measures of the set of aims. The construction of a performance measurement system is unique to every enterprise due to its condition, the business sector, the environment, and other factors, so a featured case study provides only a specific example of model usage in practice. The study provides an original contribution of the author. There has been no such research in this field so far in the Polish literature.

PL

System pomiaru dokonań jest jedną z determinant tworzenia wartości przedsiębiorstw, ma prowadzić do utrzymania lub poprawy dokonań przedsiębiorstwa w dłuższej perspektywie czasowej. Małe przedsiębiorstwa nie rozumieją potrzeby pomiaru swoich dokonań, ani potencjalnych korzyści płynących z tego pomiaru. Celem artykułu jest prezentacja modelu systemu pomiaru dokonań dla małych przedsiębiorstw wraz z praktyczną weryfikacją założeń. Podstawę opracowania stanowiły analiza istniejących propozycji w zakresie modeli oraz ram koncepcyjnych dla małych i średnich przedsiębiorstw oraz wyniki diagnozy stosowanych w praktyce rozwiązań w zakresie pomiaru dokonań przez polskie małe przedsiębiorstwa. W wyniku przeprowadzonych badań zaproponowano czteroetapową koncepcję ciągłego pomiaru dokonań małych firm oraz dokonano praktycznej weryfikacji założeń modelu na wybranym przykładzie małej firmy prawniczej, uwzględniając mapę strategii oraz zestaw przykładowych mierników celów przedsiębiorstwa. Budowa systemu pomiaru dokonań jest specyficzna dla każdego przedsiębiorstwa ze względu na jego kondycję, sektor działalności, otoczenie i inne czynniki, więc przedstawione studia przypadku stanowią jedynie przykład specyficznego zastosowania modelu w praktyce. Opracowanie stanowi oryginalny wkład autora, dotychczas w literaturze polskiej brakowało opracowań dotyczących tych zagadnień.

12

Pomiar efektywności organizacji jako obszar konwergencji metod, narzędzi i instrumentów zarządzania między sektorami biznesowym a publicznym

75%

Frączkiewicz-Wronka A.

Organizacja i Zarządzanie : kwartalnik naukowy

|

2010

|

vol. nr 4

5-24

PL

Dysponując ograniczonymi zasobami zarządzający zmuszeni są do racjonalizowania działań, a więc podejmowania decyzji, dzięki którym usługi zdrowotne, programy leczenia czy też obsługiwane segmenty rynku są najlepsze z punktu widzenia optymalnego wykorzystania posiadanych środków. Punktem wyjścia do rozważań, prowadzonych w niniejszym artykule jest przekonanie, że jedynym z niezbędnych nośników prawidłowego przeobrażania sektora publicznego jest rozwiązanie praktycznego problemu pomiaru i oceny efektywności jego organizacji. Tworząc infrastruktury teoretyczną oraz narzędziową pomiaru efektywności organizacji publicznych, należy skupić się na tych elementach stosowanych już gdzie indziej, które uwzględniają swoistą odmienność, a nawet pewną unikalność organizacji publicznych. Przede wszystkim mnogość celów organizacji, potrzebę szerokiego polegania na pozafinansowych miarach efektywności i podleganie silnym wpływom politycznym. Mając na uwadze specyfikę organizacji publicznych można powiedzieć, że pomiar efektywności jest potrzebny z wielu powodów.

EN

Having limited resources, managers are forced to rationalize their decision and therefore, to make decisions so that health services, treatment programs or serviced segments of the market are the best in terms of optimal use of their resources. The starting point of ongoing discussion in this paper is the belief, that one of the necessary determinants of public sector transformation is to solve the practical problem of measuring and evaluating the effectiveness of its organization. While creating theory and measurement tools to measure the effectiveness of public organizations, it is necessary to focus on this elements already used elsewhere, which take into account the specific difference, and even a uniqueness of public organizations, i.e. plurality of it purposes, the need for extensive reliance on non-financial measures of efficiency and exposure to strong political influence. Given the specificity of public organizations it can be said, that the measurement of its effectiveness is needed for many reasons.

13

Performance Measurement in Public Sector of Transition Countries

75%

Veledar B., Bašić M., Kapić J.

Business Systems Research Journal

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2014

|

vol. 5

|

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.

14

Data Envelopment Analysis in Performance Auditing - Measurement of Efficiency

75%

Karliński W.

Kontrola Państwowa

|

2022

|

vol. 67

|

issue 4 (405)

46-66

EN

One of the objectives of performance auditing is to examine and assess the efficiency of the audited processes, programmes and organisations. To this end, the ratio method is usually used (the relation between output and input). However, it is faulty and has several significant limitations. Simultaneously, more advanced analytical methods are often considered as too complicated. The author, apart from discussing the basic issues, including the definition of efficiency, focuses on the application of the so called non-parametric methods for assessing efficiency, especially the Data Envelopment Analysis (DEA) method. This method is known in academic circles, but it is also frequently applied in evaluation and benchmarking in business and in the public sector, and is recommended by various institutions and government agencies in many countries. Although the DEA is used by some audit institutions, it still seems to be not very common in auditing. In his article the author presents, in the most accessible manner possible, the idea of the DEA method, simple tools for its application and case studies.

15

Performance Metrics in Public Venture Capital Funds

75%

Bielicki M.

Nauki o Finansach

|

2021

|

vol. 26

|

issue 2

1-17

PL

Publiczne fundusze venture capital stanowią unikatowy typ pośrednika finansowego. Realizują one cele, często sprzeczne, inwestorów publicznych oraz prywatnych. To sprawia, że pomiar ich efektywności jest złożonym wyzwaniem badawczym. Celem tej pracy była analiza metod pomiaru efektywności stosowanych w publicznych funduszach venture capital w Polsce. Przeprowadzono wywiady pogłębione oraz badanie ankietowe wśród zarządzających tymi podmiotami. Wyniki badania pokazują, że największy nacisk kładziony jest na efektywność finansową, a ignorowane są w większości determinanty niefinansowe. Krótka historia i brak doświadczenia wielu zarządzających publicznymi funduszami venture capital mogą dodatkowo opóźnić proces rozwoju tego rynku.

EN

Public venture capital funds are a unique type of financial intermediary. They pursue the goals, often conflicting, of public and private investors, which makes measuring their effectiveness a complex research challenge. This study aims to analyse the performance measurement methods used in public venture capital funds in Poland. For this purpose, in-depth interviews and a survey among managers of these entities were conducted. The study results show that the most significant emphasis is placed on financial efficiency, while non-financial determinants are mostly ignored. Considering the short history and lack of experience of many managers of public venture capital funds, this may further delay the process of development of this market.

16

Boundaries of management performance measures (MPMs) disclosed in primary financial statements prepared in accordance with new standard planned to supersede IAS 1

75%

Maruszewska E. W., Tuszkiewicz M. A.

Central European Economic Journal

|

2023

|

vol. 11

|

issue 58

1-16

EN

We outline the management performance measures (MPMs)' boundaries based on the upcoming introduction of MPM's definition to International Financial Reporting Standards (IFRS). The literature investigates business performance measures concentrating on managers' needs, while IFRS aims to provide financial information to external users who provide resources to the entity. This indicates a gap between how performance metrics have been investigated so far and how IFRS will adopt them. We used analysis of the exposure draft of the planned standard together with working materials developed in the consultation process. Further, a case study is presented. Results show that the scope of MPM to be introduced to IFRS is limited compared to the broad spectrum of performance measures presented in the literature. We contribute by showing the avenues for future performance measures research using signalling and agency theory and by indicating the limited scope of MPMs and thus bound prospects for using them for a full assessment of the entity‘s performance.

17

Objective weights for scoring: the automatic democratic method

75%

Tofallis C.

Multiple Criteria Decision Making

|

2022

|

vol. 17

69-84

EN

When comparing performance (of products, services, entities, etc.), multiple attributes are involved. This paper deals with a way of weighting these attributes when one is seeking an overall score. It presents an objective approach to generating the weights in a scoring formula which avoids personal judgement. The first step is to find the maximum possible score for each assessed entity. These upper bound scores are found using Data Envelopment Analysis. In the second step the weights in the scoring formula are found by regressing the unique DEA scores on the attribute data. Reasons for using least squares and avoiding other distance measures are given. The method is tested on data where the true scores and weights are known. The method enables the construction of an objective scoring formula which has been generated from the data arising from all assessed entities and is, in that sense, democratic.

18

Zrównoważony rozwój miast na prawach powiatu w Polsce w świetle wybranych wskaźników środowiskowych

63%

Kowalczyk M.

Zeszyty Teoretyczne Rachunkowości

|

2021

|

issue 45(2)

69-83

PL

Cel: W kształtowaniu rozwoju zrównoważonego w jednostkach samorządu terytorialnego znaczącą rolę odgrywa aspekt środowiskowy. Obecnie dąży się do ograniczenia negatywne-go wpływu na środowisko naturalne skutków postępującej urbanizacji. Ideą realizacji zrów-noważonego rozwoju jest między innymi zaspokojenie istniejących potrzeb obecnego poko-lenia bez ograniczenia tych możliwości kolejnym generacjom. W ocenie stopnia implemen-tacji zrównoważonego rozwoju bardzo istotną rolę odgrywają wskaźniki, które informują oefektach podejmowanych działań przez jednostki samorządu terytorialnego. Celem arty-kułu jest ocena wskaźników środowiskowych, jako narzędzia informacyjno-diagnostycznegowe wszystkich 66 miastach powiatowych w Polsce w latach 2016–2018. Metoda: W artykule przedstawiono wyniki analiz statystycznych, których przeprowadze-nie wymagało zastosowania wybranych metod statystycznych. Wyniki badań: W badanym okresie nie nastąpił wzrost udziału terenów zielonych, lasówi terenów prawnie chronionych w badanych miastach na prawach powiatu. Nie nastąpiłwzrost odsetka ludności korzystającej z oczyszczalni ścieków. Korzystną zmianę odnotowanow odniesieniu do odpadów komunalnych zbieranych selektywnie. Wnioski: Przeprowadzone badania wskazują, że wykorzystanie wskaźników do oceny dzia-łań na rzecz środowiska naturalnego pozwala na ocenę efektów działalności jednostki sa-morządu terytorialnego w tym obszarze. Ciągły monitoring osiąganych wyników umożliwiapodejmowanie działań korygujących w obszarach, w których miasto osiąga słabe wyniki.Wskaźniki wykorzystywane do oceny działań, w ramach założeń zrównoważonego rozwoju,pozwalają na benchmarking osiągniętych wyników przez badane miasta.

EN

Objective: The environmental aspect plays a significant role in shaping sustainable devel-opment in local government units. Currently, efforts are being made to reduce the negative impact on the natural environment of the effects of ongoing urbanization. One of the prin-cipal ideas of implementing sustainable development is to meet the existing needs of the current generation without limiting the possibilities for subsequent generations. In as-sessing the degree of implementation of sustainable development, indicators that can in-form about the effects of actions taken by local government units play a very important role. The purpose of this study is to assess all 66 cities with county rights during the period 2016–2018 using environmental indicators as information and diagnostic tools. Research methods: The article shows the results of statistical analysis. Select statistical methods were used. Research results: In the examined period, there was no increase in the share of green areas, forests, or legally protected areas in the examined cities. There was no increase in the percentage of the population using sewage treatment plants. A favorable change was noted in relation to municipal waste collected separately. Findings: The research indicates that using indicators to assess activities for the natural environment allows local government units to assess the positive or negative effects of their implementation. Constant monitoring of the results allows them to take corrective actions in areas where the city achieves poor results. The indicators used to evaluate activities under the sustainable development umbrella make it possible to benchmark the results achieved by the cities studied.

19

Wymiary efektywności projektu w świetle multiplikacji perspektyw poznawczych

63%

Łapuńka I., Marek-Kołodziej K., Pisz I.

Przedsiębiorstwo we współczesnej gospodarce - teoria i praktyka

|

2017

|

vol. 2

|

issue 21

141-151

PL

Artykuł koncentruje się na problemie poszukiwania odpowiedzi na pytanie badawcze: w jaki sposób definiowanie efektywności może wpływać na jej pomiar w aspekcie niejedno-rodnych perspektyw postrzegania projektu? Efektywność działań podejmowanych w trakcie realizacji projektu jest ściśle skorelowana z pojęciem sukcesu projektu. Za rynkowy wy-miar efektywności odpowiada skuteczność, która jest pojęciem prakseologicznym, natomiast sprawność prezentuje zazwyczaj ekonomiczne ujęcie wskaźników oceny. W pracy przedstawiono rekomendowane systemy pomiaru efektywności w projektach ze szczególnym odniesieniem do trzech perspektyw ewaluacji projektu: 1) jako tymczasowej organizacji; 2) jako struktury produktowej lub struktury podziału pracy; 3) jako złożonego działania lub procesu fazowego. Budowa modelu wspierającego współczesne paradygmaty sukcesu projektu w klasycznym dualnym ujęciu kategorii efektywności jest postulatem prowadzonych badań naukowych i koncepcyjnych rozważań autorek.

EN

The analyzed problem in the paper comes down to finding out how defining performance can affect the measurement of it. It is done in terms of heterogeneous perspectives perception of the project. The performance of project tasks is closely correlated with the concept of the project’s success. The market dimension of performance corresponds to the effectiveness, which is a concept praxeological, and efficiency presents a typically economic approach to evaluation indicators. The paper presents recommended measurement systems of project performance, with particular reference to the three perspectives of project evaluation: (1) as a temporary organization, (2) the product structure or work structure, (3) as a complex activities or a phased process. Construction of a model supporting contemporary paradigms of project success in a classic dual approach category of performance is a postulate of research undertaken by the authors.

20

Legitymizacja a racjonalność systemów pomiaru osiągnieć. Studium przypadku

63%

Łada M.

Zeszyty Teoretyczne Rachunkowości

|

2022

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issue 46(3)

141-159

PL

Cel: Celem artykułu jest identyfikacja i wyjaśnienie instytucjonalnych mechanizmów kształtujących systemy pomiaru osiągnięć. W przedstawianych badaniach empirycznych systemu ewaluacji jakości działalności naukowej wyjaśniono analizowane praktyki pomia-ru stosując konstrukty legitymizacji sprzecznej oraz kontrłączenia. Metodyka/podejście badawcze: Badania przeprowadzono metodą studium przypadku. Bardzo szeroki i różnorodny materiał empiryczny dotyczący założeń i zastosowania wybra-nych praktyk pomiaru przeanalizowano stosując metodę jakościowej analizy treści. Wyniki: Analiza materiału empirycznego pozwoliła na ujawnienie oddziaływania obowią-zujących w Polsce rozbieżnych logik akademickiej kariery naukowej. Odzwierciedleniem wielowymiarowej heterogeniczność otoczenia instytucjonalnego były dwie zidentyfikowane warstwy praktyk pomiaru osiągnięć powiązane z logikami: merytoryczną oraz pragma-tyczno-populistyczną. Wykazano, że obie warstwy zostały w obowiązującym systemie ewa-luacji scalone drogą zastosowania taktyki blackboxingu i etykietowania legitymizującego, tworząc konstrukcję charakterystyczną dla tzw. kontrłączenia. Ograniczenia/implikacje badawcze: Przyjęta strategia badawcza sprawia, że wnioski z badań powinny zostać zweryfikowane kolejnymi studiami praktyk pomiaru osiągnięć różnego typu. Oryginalność/wartość: Wyniki badań potwierdzają, że legitymizacja w warunkach hete-rogenicznego i dynamicznego otoczenia instytucjonalnego w specyficzny sposób oddziałuje na praktyki rachunkowości, w tym systemy pomiaru osiągnięć. Zaprezentowany mechanizm wpływu legitymizacji sprzecznej wyjaśnia dlaczego, pomiar osiągnieć stosowany w praktyce może wydawać się nieracjonalny z perspektywy normatywnych zaleceń.

EN

Purpose: The aim of the paper is to identify and explain the institutional mechanisms that shape performance measurement systems. In the empirical research of a system for evaluating the quality of scientific activities, measurement practices were explained using the constructs of contending legitimacy and counter-coupling. Methodology/approach: The research was conducted using a case study method. A very broad and diverse set of empirical material concerning the assumptions and application of selected measurement practices were analysed using the method of qualitative content analysis. Findings: The analysis of the empirical material revealed the impact of the divergent logics of an academic career in Poland. The multidimensional heterogeneity of the institu-tional environment was reflected in two identified layers of performance measurement practices related to logics: meritocratic and pragmatic-populistic. It has been shown that these layers were merged in the current evaluation system through blackboxing and legit-imacy labelling tactics, creating a construction that is characteristic of counter-coupling. Research limitations/implications: The adopted research strategy means that the con-clusions of the research should be verified by subsequent studies of the practices of meas-uring various types of achievement. Originality/value: The findings confirm that legitimacy in a heterogeneous and dynamic institutional environment has a specific impact on accounting practices, including perfor-mance measurement systems. The demonstrated mechanism of the influence of contending legitimacy explains why performance measurement practices may seem irrational from the perspective of normative recommendations.

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