PL EN


Preferencje help
Widoczny [Schowaj] Abstrakt
Liczba wyników
2010 | nr 144 Efektywność - rozważania nad istotą i pomiarem | 22--33
Tytuł artykułu

Erozja i dywergencja celów w ocenie efektywności organizacyjnej

Autorzy
Warianty tytułu
Erosion and Divergence of Goals in Evaluation of Organizational Effectiveness
Języki publikacji
PL
Abstrakty
Głównym celem badania efektywności organizacyjnej jest jej zwiększanie w przyszłości. Współczesne holistyczne systemy badania efektywności organizacyjnej wpływają na osiąganie celów, procesy decyzyjne i uczenie się organizacyjne, jednak nie zawsze w oczekiwany sposób. Artykuł koncentruje się na czynnikach, które powodują erozję i dywergencję celów ewaluacji efektywności organizacyjnej, min. takich jak: ograniczenia poznawcze, niezasadność stosowanych wskaźników, zróżnicowane cele interesariuszy, czynniki psychospołeczne. (abstrakt oryginalny)
EN
The main purpose of organizational effectiveness evaluation is to obtain information needed for improving organizational outcomes. Contemporary holistic organizational effectiveness evaluation systems have impact on organizational performance, decision making and organizational learning but not always in the intended way. This article focuses on the factors that influence those counterproductive outcomes, i.e. cognitive limitations, inaccuracy of chosen indicators, disparate stakeholders' goals, socio-psychological forces. (original abstract)
Twórcy
  • Politechnika Wrocławska
Bibliografia
  • Aslimos D.P., Duchon D., McDaniel R.R., Organizational responses to complexity: the effect on organizational performance, "Journal of Organizational Change Management" 13/6, 2000.
  • Baruch Y., Ramalho N., Communalities and distinctions in the measurement of organizational performance and effectiveness across for-profit and nonprofit sectors, "Nonprofit and Voluntary Sector Quarterly" 35/1, 2006.
  • Bender R., Why do companies use performance-related pay for their executive directors?, "Corporate Governance" 12/4, 2004.
  • Bessire D., Baker C.R., The French Tableau de bord and the American Balanced Scorecard: a critical analysis, "Critical Perspectives on Accounting" 16, 2005.
  • Borkowska S., Wynagradzanie, [w:] Zarządzanie zasobami ludzkimi. Tworzenie kapitału Judzkiego organizacji, H. Król, A. Ludwiczyński (red.), PWN, Warszawa 2006.
  • Bourguignon A., Malleret V., Norreklit H., The American balanced scorecard versus the French tableau de bord: the ideological dimension, "Management Accounting Research" 15, 2004.
  • Boyle D., The Tyranny of Numbers: Why Counting Can 4 Make us Happy, Harper-Collins, London 2001.
  • Burnes В., Recipes for organisational effectiveness. Mad, bad, or just dangerous to know?, "Career Development International" 3/3, 1998.
  • Chang L.-C., The impact of political interests upon the formulation of performance measurements: The NHS star rating system, "Financial Accountability & Management" 25/2, 2009.
  • Covaleski M.A., Dirsmith M.A., Samuel S., Managerial accounting research: The contributions of organizational and sociological theories, "Journal of Management Accounting Research" 8, 1996.
  • Cyfert S., Krzakiewicz K., Organizacja i zarządzanie -przegląd podstawowych pojęć, [w:] Teoretyczne podstawy organizacji i zarządzania, K. Krzakiewicz (red.), AE, Poznań 2008.
  • Dalton D.R., Daily C.M., Certo T.S., Roengpitya R., Meta-analysis of financial performance and equity: Fusion or confusion?, "Academy of Management Journal" 46, 2003.
  • De la Luz Fernändez-Alles M., Llamas-Sanchez R., The neoinstitutional analysis of change in public services, "Journal of Change Management" 8/1, 2008.
  • DeBusk G.K., Crabtree A.D., Does the Balanced Scorecard improve performance?, "Management Accounting Quarterly" 8/1, 2006.
  • Dollinger M.J., Measuring effectiveness in entrepreneurial organizations, "International Small Business Journal" 3/1,1984.
  • Elkington J., Cannibals With Forks: the Triple Bottom Line of 21st Century Business, Capstone, Oxford 1997.
  • Franco-Santos M., Kennerley M., Micheli P., Martinez V., Mason S., Marr В., Gray D., Neely A., Towards a definition of a business performance measurement system, "International Journal of Operations & Production Management" 27/8, 2007.
  • Goldman E., Slezak S.L., An Equilibrium model of incentive contracts in the presence of information manipulation, "Journal of Financial Economics" 80/3, 2006.
  • Goldspink C., Kay R., Organizations as self-organizing and sustaining systems: A complex and autopoietic systems perspective, "International Journal of General Systems" 32/5, 2003.
  • Gomes C.F., Yasin M.M., Lisboa J.V., A literature review of manufacturing performance measures and measurement in an organizational context: a framework and direction for future research, "Journal of Manufacturing Technology Management" 15/6, 2004.
  • Graham J.R., Harvey C.R., Rajgopal S., The economic implications of corporate financial reporting, "Journal of Accounting and Economics" 40/1, 2005.
  • Halachmi A., Performance measurement is only one way of managing performance, "International Journal of Productivity and Performance Management" 54/7, 2005.
  • Henri J.-F., Performance measurement and organizational effectiveness: Bridging the gap, "Managerial Finance" 30/6, 2004.
  • Herman R., Renz D., Theses in nonprofit organizational effectiveness, "Nonprofit and Voluntary Sector Quarterly" 28/2, 1999.
  • Holstein-Beck M., Być albo nie być menedżerem, Infor Book, Warszawa 1997.
  • Holthausen R.W., Larcker D.F., Sloan R.G., Annual bonus schemes and the manipulation of earnings, "Journal of Accounting & Economics" 19, 1995.
  • Jacobs K., Manzi Т., Performance indicators and social constructivism: conflict and control in housing management, "Critical Social Policy" 20, 2000.
  • Jensen M.C., Paying people to lie: The truth about the budgeting process, "European Financial Management" 9/3, 2003.
  • Kaplan R.S., Norton D.P., Strategiczna karta wyników. Jak przełożyć strategie na działanie, PWN, Warszawa 2001.
  • Lawler E.E. III, Reward practices and performance management system effectiveness, "Organizational Dynamics" 32/4, 2003.
  • Luoma M" A play of four arenas: How complexity can serve management development, "Management Learning" 37/1, 2006.
  • March J.G., Sutton R.I., Organizational performance as a dependent variable, "Organization Science" 8/6, 1997.
  • Meyer M.W., Can performance studies create actionable knowledge if we can't measure the performance of the firm?, "Journal of Management Inquiry" 14/3, 2005.
  • Morel В., Ramanujam R., Through the looking glass of complexity, "Organization Science" 10/3, 1999.
  • Moullin M., Defining performance measurement: the debate continues, "Perspectives on Performance" 4/1,2005.
  • Neely A.D., Adams C., Kennerley M., The Performance Prism: The Scorecard for Measuring and Managing Stakeholder Relationships, Financial Times/Prentice Hall, London 2002.
  • Norreklit H., Jacobsen M., Mitchell F., Pitfalls in using the balanced scorecard, "The Journal of Corporate Accounting & Finance" September/October 2008.
  • Nerreklit H., The balance on the balanced scorecard - a critical analysis of some of its assumptions, "Management Accounting Research" 11, 2000.
  • Otley D., Performance management: a framework for management control systems research, "Management Accounting Research" 10, 1999.
  • Papalexandris A., Ioannou G,, Prastacos G,, Soderquist K.E ..An integrated methodology for putting the balanced scorecard into action, "European Management Journal", 23/2, 2005.
  • Perechuda K., Sieciowe "zapadanie się" wartości przedsiębiorstwa, Prace Naukowe Akademii Ekonomicznej we Wrocławiu nr 1183, AE, Wrocław 2007.
  • Power M., Counting, control and calculation: Reflections on measuring and management, "Human Relations" 57/6, 2004.
  • Pszczołowski Т., Mała encyklopedia prakseologii i teorii organizacji, Zakład Narodowy im. Ossolińskich, Wrocław 1978.
  • Richard P.J., Devinney T.M., Yip G.S., Johnson G., Measuring organizational performance: towards methodological best practice, "Journal of Management" 35/3, 2009,
  • Rost K., Osterloh M,, Management fashion Pay-for-Performance for CEOs, "Schmalenbach Business Review" 61, 2009.
  • Singh J., Rekindling the heart and the soul of management, "Vikalpa: The Journal for Decision Makers" 29/2, 2004.
  • Snowden D., Stanbridge P., The landscape of management: Creating the context for understanding social complexity, "Emergence" 6/1-2, 2004.
  • Staw В., Epstein L., What bandwagons bring: Effects of popular management techniques on corporate performance, reputation, and CEO pay, "Administrative Science Quarterly" 45/3, 2000.
  • Sturdy A., The adoption of management ideas and practices. Theoretical perspectives and possibilities, "Management Learning" 35/2, 2004.
  • Tosi H.L., Pay without performance: The unfulfilled promise of executive compensation, "Administrative Science Quarterly" 50, 2005.
  • Townley В., Cooper D.J., Oakes L., Performance measures and the rationalization of organizations, "Organization Studies" 24/7, 2003.
  • Townley В., The cult of modernity, "Financial Accountability & Management" 17/4, 2001.
  • Tywoniak S.A., Knowledge in four deformation dimensions, "Organization" 14/1, 2007.
  • Ukko J., Tenhunen J., Rantanen H., Performance measurement impacts on management and leadership: Perspectives of management and employees, "International Journal of Production Economics" 110,2007.
  • Ukko J., Tenhunen J., Rantanen H., Performance measurement impacts on management and leadership: Perspectives of management and employees, "International Journal of Production Economics" 110, 2007.
  • Weick K.E., Organizational Redesign as Improvisation, [w:] Organizational Change and Redesign, G.P. Huber, W.H. Glick (eds.), Oxford University Press, New York 1993,
  • Whittington R., Putting giddens into action: social systems and managerial agency, "Journal of Management Studies" 29/4, 1992.
Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.ekon-element-000171350327

Zgłoszenie zostało wysłane

Zgłoszenie zostało wysłane

Musisz być zalogowany aby pisać komentarze.
JavaScript jest wyłączony w Twojej przeglądarce internetowej. Włącz go, a następnie odśwież stronę, aby móc w pełni z niej korzystać.