In China, performance management is much more emphasized than before. This paper analyzes the status quo and problems of performance management in enterprises of China, brings forward its necessity to integrate busine...In China, performance management is much more emphasized than before. This paper analyzes the status quo and problems of performance management in enterprises of China, brings forward its necessity to integrate business performance management, and then gives a framework of business performance management. The conclusions of this paper will be benefited to further study on how to improve performance through implementing BPM for enterprises.展开更多
Based on the analysis of the common limitations of business processmanagement (BPM) methodologies and the requirements of small and medium sized-enterprises (SMEs),the importance of a 'performance construct' o...Based on the analysis of the common limitations of business processmanagement (BPM) methodologies and the requirements of small and medium sized-enterprises (SMEs),the importance of a 'performance construct' of BPM methodologies is identified, a six-phaseperformance-driven BPM methodology for the production and operation processes of Chinese SMEs isdeveloped. A case study on the process management of a medium-sized enterprise shows a successfulexample of running the methodology.展开更多
Based on a questionnaire survey, the aim of this paper is to explore the relationship of business process management （BPM） with managerial accounting system （MAS） and their economic performance consequences in Chi...Based on a questionnaire survey, the aim of this paper is to explore the relationship of business process management （BPM） with managerial accounting system （MAS） and their economic performance consequences in Chinese firms. Statistical data show that more firms accept business process improvement （BPI） other than business process reengineering （BPR） and optimize their activity chains other than supply chains. Through the construction of three elements, i.e., goal-setting, monitoring, and incentive schemes, of MAS, the study finds that when implementing BPM, firms usually use accounting indexes to set goals of the effect of business processes and combine the goals with monitoring and incentive schemes. Statistical data also show that incentive schemes get the lowest usage degree compared with goal-setting and monitoring. In addition, there are differences in their managerial accounting usages for BPM among firms considering ownership, industry, and scale. The main finding of this paper is that BPM empirically brings favorable changes to firms＇ economic performance via managerial accounting in general, and via goal-setting, monitoring, and incentive schemes in particular.展开更多
This paper explores the value creation of business process management （BPM） and managerial accounting system （MAS） using a case study. The findings show that BPM shortens the management chain and increases the con...This paper explores the value creation of business process management （BPM） and managerial accounting system （MAS） using a case study. The findings show that BPM shortens the management chain and increases the connections among functions in the organization by right reassignment. Accounting indicators in MAS provide necessary information about business processes, which assists performance evaluation in BPM, and meanwhile, incentive schemes give enough motives, which guide employees to take actions in accordance with the organizational strategies and processes＇ goals. The information effect and motive effect of MAS increase employees＇ work satisfaction and their cooperation with each other. In the end, the integration of BPM and MAS improves the organizational economic performance, thus creating value for the organization. The results explain the reason why so much BPM fails in practice, because right assignment, performance evaluation system, and incentive schemes constitute organizational architecture, which is critical to organizational value. Additionally, the value creation of BPM and MAS depends on their coordination with the external environment, the internal situation, and the organizational strategy. From the view of managerial accounting perspective, MAS not only changes with the organization development but also facilitates the organization development.展开更多
In recent years, managers＇ self-interest motivation has been attracting more and more attention from both the academia and practice.Therefore, the ways and depth of managers＇ self-interest motivation influencing lis...In recent years, managers＇ self-interest motivation has been attracting more and more attention from both the academia and practice.Therefore, the ways and depth of managers＇ self-interest motivation influencing listed companies＇ operating performance has become a hot research area with important theoretical and practical significance. Based on the samples of A-share companies listed in Shanghai and Shenzhen stock exchange during 2012-2014. we studied different effects of managers＇ self-interest motivation on listed company＇s business performance under different situations.The innovation of this paper mainly lies in the following two points： on the one hand, we did not adopt the previous research methods which does not distinguish different kinds of company＇s business performance. Therefore, we divided business performance into two types firstly, then we made empirical text of the influences of managers＇ self-interest motivation on business performance by virtue of Hausman Model and drew related conclusions under different situations of operating performance. On the other hand, the index measuring managers＇ self-interest is relatively new.展开更多
The paper discusses efforts of finding a simple and transparent method to analyze business processes and developing its management system architecture. By introducing ontology and its state, the approach tried to find...The paper discusses efforts of finding a simple and transparent method to analyze business processes and developing its management system architecture. By introducing ontology and its state, the approach tried to find a unified representation and a flexible choreography of business processes. The main idea of the paper is the transformation of ontology＇s states, which are the most important scenarios of enterprises. The business activity composition, that is, case composition based on an AI technique, Case Based Reason （CBR）, which is to solve new problems by retrieving solutions to previous problems, and then store the modified solution. The main interest in CBR relies on that it allows a system to avoid past failures and exploit past successes.展开更多
The research topic of this article ＂Managing and measuring business networks in Russia＂ has been under consideration in three successive research projects oriented to Russian business to business （B2B） networks. T...The research topic of this article ＂Managing and measuring business networks in Russia＂ has been under consideration in three successive research projects oriented to Russian business to business （B2B） networks. The projects have been accomplished by HAMK, VTT Technical Research Centre of Finland, and Tampere University of Technology （TUT）. Russian experts from The Higher School of Economics in Moscow and the Graduate School of Management in St. Petersburg were involved in these projects. We asked how managing and measuring B2B networks should be developed, when a company becomes established to Russian market. Both qualitative and quantitative analytical methods were used. Results concerning performance measurement presented in this article are based on data which was collected using survey and a questionnaire. Methodical triangulation was carried out as both research instruments produced 17 full answers for questions concerning performance measurement. Wider results are based on about 200 face-to-face interviews and answers for questionnaires. Results indicate that in Russia the management and leadership models as well as the company performance measurement should be adjusted to Russian traditions. Networked companies have difficulties in applying matrix type organizations in Russia, as management practices are based traditionally on authoritarian leadership. However, clear and specific targets should be set for projects and strategic business areas. Targets and bonuses should be agreed on with managers and staff throughout the company and the business network. Personal networks, within project stake- holders, have more emphasis in Russia than in Finland, because personal relations to authorities＇, and organizations are needed at every stage of the project. Therefore, managing SMEs working in B2B networks is challenging in Russia. In this article, a method for setting and implementing strategic targets for a business networked company is presented. Understanding networked performance measurement indicators will enable successful business for all networked partners in the long tenn.展开更多
The internal control process, which is designed to help an organization accomplish specific control objectives, is one of the most important processes, as it can determine whether or not the organization is in complia...The internal control process, which is designed to help an organization accomplish specific control objectives, is one of the most important processes, as it can determine whether or not the organization is in compliance with its internal or external requirements. Internal controls emerge from different perspectives. Currently, experts view and act on one control perspective at a time, which creates inefficiencies and duplication. This software engineering research is aimed at proposing a multiperspective framework for representing internal controls, in order to obtain a centralized and comprehensive view of all internal control mechanisms. To carry out this research, we also needed to represent the many different stakeholder perspectives of internal controls. Based on a literature review of mathematical and psychological analysis, we searched for the most suitable multiperspective representation of internal controls, and assessed the many representation options using the AHP (analytical hierarchical process) sensitivity analysis approach. This approach has been applied to a study group which has been called to answer to a questionnaire.展开更多
This paper introduces the main content of the national standard of quality management in China---the GB/T 19580 Criteria for Performance excellence.The scope,purpose,the difference from ISO 9001 and evaluation require...This paper introduces the main content of the national standard of quality management in China---the GB/T 19580 Criteria for Performance excellence.The scope,purpose,the difference from ISO 9001 and evaluation requirements are described.展开更多
文摘In China, performance management is much more emphasized than before. This paper analyzes the status quo and problems of performance management in enterprises of China, brings forward its necessity to integrate business performance management, and then gives a framework of business performance management. The conclusions of this paper will be benefited to further study on how to improve performance through implementing BPM for enterprises.
文摘Based on the analysis of the common limitations of business processmanagement (BPM) methodologies and the requirements of small and medium sized-enterprises (SMEs),the importance of a 'performance construct' of BPM methodologies is identified, a six-phaseperformance-driven BPM methodology for the production and operation processes of Chinese SMEs isdeveloped. A case study on the process management of a medium-sized enterprise shows a successfulexample of running the methodology.
文摘Based on a questionnaire survey, the aim of this paper is to explore the relationship of business process management （BPM） with managerial accounting system （MAS） and their economic performance consequences in Chinese firms. Statistical data show that more firms accept business process improvement （BPI） other than business process reengineering （BPR） and optimize their activity chains other than supply chains. Through the construction of three elements, i.e., goal-setting, monitoring, and incentive schemes, of MAS, the study finds that when implementing BPM, firms usually use accounting indexes to set goals of the effect of business processes and combine the goals with monitoring and incentive schemes. Statistical data also show that incentive schemes get the lowest usage degree compared with goal-setting and monitoring. In addition, there are differences in their managerial accounting usages for BPM among firms considering ownership, industry, and scale. The main finding of this paper is that BPM empirically brings favorable changes to firms＇ economic performance via managerial accounting in general, and via goal-setting, monitoring, and incentive schemes in particular.
文摘This paper explores the value creation of business process management （BPM） and managerial accounting system （MAS） using a case study. The findings show that BPM shortens the management chain and increases the connections among functions in the organization by right reassignment. Accounting indicators in MAS provide necessary information about business processes, which assists performance evaluation in BPM, and meanwhile, incentive schemes give enough motives, which guide employees to take actions in accordance with the organizational strategies and processes＇ goals. The information effect and motive effect of MAS increase employees＇ work satisfaction and their cooperation with each other. In the end, the integration of BPM and MAS improves the organizational economic performance, thus creating value for the organization. The results explain the reason why so much BPM fails in practice, because right assignment, performance evaluation system, and incentive schemes constitute organizational architecture, which is critical to organizational value. Additionally, the value creation of BPM and MAS depends on their coordination with the external environment, the internal situation, and the organizational strategy. From the view of managerial accounting perspective, MAS not only changes with the organization development but also facilitates the organization development.
文摘In recent years, managers＇ self-interest motivation has been attracting more and more attention from both the academia and practice.Therefore, the ways and depth of managers＇ self-interest motivation influencing listed companies＇ operating performance has become a hot research area with important theoretical and practical significance. Based on the samples of A-share companies listed in Shanghai and Shenzhen stock exchange during 2012-2014. we studied different effects of managers＇ self-interest motivation on listed company＇s business performance under different situations.The innovation of this paper mainly lies in the following two points： on the one hand, we did not adopt the previous research methods which does not distinguish different kinds of company＇s business performance. Therefore, we divided business performance into two types firstly, then we made empirical text of the influences of managers＇ self-interest motivation on business performance by virtue of Hausman Model and drew related conclusions under different situations of operating performance. On the other hand, the index measuring managers＇ self-interest is relatively new.
基金Supported bythe Shandong Province Great ScienceTechnology National Projects (004GG4201022)
文摘The paper discusses efforts of finding a simple and transparent method to analyze business processes and developing its management system architecture. By introducing ontology and its state, the approach tried to find a unified representation and a flexible choreography of business processes. The main idea of the paper is the transformation of ontology＇s states, which are the most important scenarios of enterprises. The business activity composition, that is, case composition based on an AI technique, Case Based Reason （CBR）, which is to solve new problems by retrieving solutions to previous problems, and then store the modified solution. The main interest in CBR relies on that it allows a system to avoid past failures and exploit past successes.
文摘The research topic of this article ＂Managing and measuring business networks in Russia＂ has been under consideration in three successive research projects oriented to Russian business to business （B2B） networks. The projects have been accomplished by HAMK, VTT Technical Research Centre of Finland, and Tampere University of Technology （TUT）. Russian experts from The Higher School of Economics in Moscow and the Graduate School of Management in St. Petersburg were involved in these projects. We asked how managing and measuring B2B networks should be developed, when a company becomes established to Russian market. Both qualitative and quantitative analytical methods were used. Results concerning performance measurement presented in this article are based on data which was collected using survey and a questionnaire. Methodical triangulation was carried out as both research instruments produced 17 full answers for questions concerning performance measurement. Wider results are based on about 200 face-to-face interviews and answers for questionnaires. Results indicate that in Russia the management and leadership models as well as the company performance measurement should be adjusted to Russian traditions. Networked companies have difficulties in applying matrix type organizations in Russia, as management practices are based traditionally on authoritarian leadership. However, clear and specific targets should be set for projects and strategic business areas. Targets and bonuses should be agreed on with managers and staff throughout the company and the business network. Personal networks, within project stake- holders, have more emphasis in Russia than in Finland, because personal relations to authorities＇, and organizations are needed at every stage of the project. Therefore, managing SMEs working in B2B networks is challenging in Russia. In this article, a method for setting and implementing strategic targets for a business networked company is presented. Understanding networked performance measurement indicators will enable successful business for all networked partners in the long tenn.
文摘The internal control process, which is designed to help an organization accomplish specific control objectives, is one of the most important processes, as it can determine whether or not the organization is in compliance with its internal or external requirements. Internal controls emerge from different perspectives. Currently, experts view and act on one control perspective at a time, which creates inefficiencies and duplication. This software engineering research is aimed at proposing a multiperspective framework for representing internal controls, in order to obtain a centralized and comprehensive view of all internal control mechanisms. To carry out this research, we also needed to represent the many different stakeholder perspectives of internal controls. Based on a literature review of mathematical and psychological analysis, we searched for the most suitable multiperspective representation of internal controls, and assessed the many representation options using the AHP (analytical hierarchical process) sensitivity analysis approach. This approach has been applied to a study group which has been called to answer to a questionnaire.
文摘This paper introduces the main content of the national standard of quality management in China---the GB/T 19580 Criteria for Performance excellence.The scope,purpose,the difference from ISO 9001 and evaluation requirements are described.
