Integrating the Data Envelopment Analysis and the Balanced Scorecard approaches for enhanced performance assessment

This article presents the development of a conceptual framework which aims to assess Decision Making Units (DMUs) from multiple perspectives. The proposed conceptual framework combines the Balanced Scorecard (BSC) method with the non-parametric technique known as Data Envelopment Analysis (DEA) by using various interconnected models which try to encapsulate four perspectives of performance (financial, customers, internal processes, learning and growth).The practical relevance of the conceptual model has been tested by using it to assess the performance of DMUs in a multinational company which operates in two business areas. Various models were developed with the collaboration of the directors of the company in order to conceive an appropriate and consensual framework, which may provide useful information for the company. The application of the conceptual framework provides structured information regarding the performance of each DMU (from multiple perspectives) and ways to improve it. By integrating the BSC and the DEA approaches this research helps to identify where there is room for improving organisational performance and points out opportunities for reciprocal learning between DMUs. In doing so, this article provides a set of recommendations relating to the successful application of DEA and its integration with the BSC, in order to promote a continuous learning process and to bring about improvements in performance.     

A Multidisciplinary Cognitive Behavioural Framework of Impulse Buying: A Systematic Review of the Literature

Impulse buying (IB) is one of the most fragmented concepts in the marketing and consumer literature. This has resulted in some contradictory findings and a lack of an overarching theoretical framework for understanding the IB process and its outcomes. Based on a systematic review of the literature published over the past 60 years, the authors synthesize various research perspectives into a comprehensive multidisciplinary framework of IB – linking antecedents, triggers, the buying act and post‐purchase outcomes. The paper makes four specific contributions relevant to both academic researchers and practitioners. First, it provides a comprehensive understanding of IB as a process and outcome, by systematically reviewing the existing literature. Second, it specifically recognizes and discusses the triggers of IB, by drawing on literature related to the buying process, intentions and motivations. Third, this is the first meta‐analysis review in the area. Finally, it considers the potential consequences of IB that lead to subsequent IB, and provides a framework for future investigation. This paper also addresses a problem of relevance to both academics and practitioners, proposing further research and managerial implications.     

A journey around decision-making: Searching for the “big picture” across disciplines

This paper carries out an interdisciplinary literature review to develop an updated framework that integrates all aspects of decision-making. It proposes a framework that combines the evolutionary perspective with the complexity theory to integrate the ontological communalities between the examined disciplines (operational research, psychology and management). Decision-making is regarded as a systemic, multi-tiered information-based process, founded on the interaction of the decision-maker with the environment in a sort of learning path which co-evolves through variation–selection–retention mechanisms nourished by environmental feedback.Such a complex-coevolutionary perspective provides valuable insights concerning some as-yet-unexplored aspects of decision-making, such as inter- and intra-individual differences in decision-making, as well as the interaction of ‘rational’ and ‘intuitive’ processes or some contradictory evidence (regarding ‘fractionated expertise’ and ‘escalation of commitment’).Practical implications on management education are highlighted, as well as methodological limitations and needs for further studies. The journey is not yet over and probably never will be, but, from an evolutionary perspective, it is the journey, not the arrival, that matters.     

A Framework and Case Study for Exposure Assessment in the Voluntary Children''s Chemical Evaluation Program

A conceptual framework is presented for conducting exposure assessments under the U.S. EPA's Voluntary Children's Chemical Evaluation Program (VCCEP). The VCCEP is a voluntary program whereby companies that manufacture chemicals of potential concern are asked to conduct hazard, exposure, and risk assessments for the chemicals. The VCCEP is unique in its risk-based, tiered approach, and because it focuses on children and requires a comprehensive consideration of all reasonably foreseeable exposure pathways for a particular chemical. The consideration of all potential exposure pathways for some commonly used chemicals presents a daunting challenge for the exposure assessor. This article presents a framework for managing this complicated process, and illustrates the application of the framework with a hypothetical case study. The framework provides guidance for interpreting multiple sources of exposure information and developing a plausible list of exposure pathways for a chemical. Furthermore, the framework provides a means to process all the available information to eliminate pathways of negligible concern from consideration. Finally, the framework provides guidance for utilizing the tiered approach of VCCEP to efficiently conduct an assessment by first using simple, screening-level approaches and then, if necessary, using more complex, refined exposure assessment methods. The case study provides an illustration of the major concepts.     

Learning and Organization in the Knowledge‐Based Information Economy: Initial Findings from a Participatory Action Research Case Study

This paper reports on an ongoing, multiphase, project‐based action learning and research project. In particular, it summarizes some aspects of the learning climate and outcomes for a case‐study company in the software industry. Using a participatory action research approach, the learning company framework developed by Pedler et al. (1997) is used to initiate critical reflection in the company at three levels: managing director, senior management team and technical and professional staff. As such, this is one of the first systematic attempts to apply this framework to the entire organization and to a company in the knowledge‐based learning economy. Two sets of issues are of general concern to the company: internal issues surrounding the company's reward and recognition policies and practices and the provision of accounting and control information in a business‐relevant way to all levels of staff; and external issues concerning the extent to which the company and its members actively learn from other companies and effectively capture, disseminate and use information accessed by staff in boundary‐spanning roles. The paper concludes with some illustrations of changes being introduced by the company as a result of the feedback on and discussion of these issues.     

The Europeanization of National Planning: Explaining the Causes and the Potentials of Change

Abstract

This article proposes a methodological framework for analyzing the Europeanization of national planning, that is, EU influence on domestic planning systems and policies. It seeks in particular to examine whether, where, and how Europeanization of national planning occurs and under which analytic frameworks it may be explained. To this end, the article proposes a three-step research approach. First, it highlights the main patterns of Europeanization in the area of national planning in relation to different modes of EU governance and ideal types of Europeanization. Second, it suggests a typology for the examination of the potential effects of the Europeanization of planning at the domestic level. Finally, it develops some hypotheses on how different institutional, socio-economic and cultural contexts may accommodate or restrain the Europeanization of national planning.     

The servant identity: Influences on the cognition and behavior of servant leaders

This paper approaches the study of servant leadership by concentrating on the identity of servant leaders. An identity is important to one's sense of self and it influences the way a leader cognitively processes socially relevant information and exercises a particular leadership behavior in response to a situation. Unlike existing studies, which typically approach servant leadership as one of a number of possible leadership styles, and which merely describe its characteristics, this paper serves to explain the basis for individuals enacting this mode of leadership. This paper defines and elaborates on the servant identity by showing the psychological factors constituting it. Taking a socio-cognitive approach, the paper offers a theoretical framework for the servant identity. The framework encompasses the cognitive and behavioral disposition of leaders with servant identity and the organizational contexts that influence it. This new angle on servant leadership opens avenues for future research and practice.     

Pensions,Growth and Concern about the Young

Within an overlapping generations framework, we show that the proportion of old age consumption financed by a pay-as-you-go system can be neutral with respect to the growth path of the economy in the presence of intergenerational transfers implemented by altruistic households or by a fiscal authority. The crucial impact on growth of society's propensity to favour the elderly is discussed. Furthermore, we offer an explanation for the existence of an authority redistributing income among generations when households are selfish. This concerns the fact that it is impossible for young agents to precommit themselves not to ask for some redistribution in their favour when old.     

大型工程建设项目组织综合集成模式

针对大型工程项目组织现状,应用系统论和综合集成方法,提出了工程项目组织基本原理图。构建了项目组织的十元组模型和十纬度集成理论,并对维度进行分析和归约。在此基础上,建立了工程项目组织集成的逻辑框架、结构框架、运作机制和运作框架,以及集成的组织中人力资源的配置方案,进而提出了宜组织的概念。最后将其应用于工程项目实践中,验证证实取得较好效果。这一大型工程项目组织综合集成模式同样也适合特大型工程项目的组织构造,具有较强的理论先进性和使用价值。     

A Framework for the Analysis of Error in Conjunctive,Multi-Criteria,Satisficing Decision Processes*

This paper examines the impact of certain types of error on ad hoc, unstructured decision making that incorporates a satisficing strategy in a multi-criteria context using the conjunctive rule. The impacts of error in evaluation and of error in minimal or satisficing levels are systematically modelled for each of the decision criteria. Error functions, analytical expressions, and procedures are developed to obtain information such as the likelihood of correct decision making in the presence of evaluation and minimal criteria level error. These are applied to a specific research design, which is then analyzed. This highlights certain features of decision making in a satisficing context, such as the importance of keeping the number of decision criteria to a minimum. The results yield various insights, some of which confirm information obtained from previous analyses. A major advantage of the framework presented is that it can provide quantitative measurements which support ideas previously couched in qualitative terms only. Although the framework is applied in the context of decision making that uses the conjunctive rule in the case of multiple criteria, other satisficing strategies can be accommodated as well.     

Understanding the effects of outsourcing: unpacking the total factor productivity variable

Research on why firms should outsource and how they should do it has proliferated in the past two decades, but few consistent findings have emerged concerning the benefits of outsourcing. We argue that this is in part due to the lack of an adequate framework for measuring the effects of outsourcing. To address this, we present such a framework based upon the Cobb–Douglas productivity function. We explain how our framework can be used to unpack one component of the Cobb–Douglas productivity function, the ‘total factor productivity’, which represents the other numerous sub-variables that affect outsourcing productivity, beyond the capital and labour expenditures. We also demonstrate the framework using a simple illustrative example.     

Discrimination against women in employment

The operation of the Equal Pay Act and recent pressures to end all discrimination against women in employment makes discussion of such discrimination timely. This article begins by examining the forms which discrimination may take place and presenting evidence of the extent to which it is happening. This is followed by a summary of relevant legislation and legislative proposals and an examination of the effects to date of the Equal Pay Act. In the last part of the paper a conceptual framework is suggested for approaching some of the economic problems raised by discrimination. It is suggested that while much light could be shed by economic analysis still remaining to be done, some of the most fundamental points lie in the field of the behavioural scientist rather than the economist.     

Is Epidemiology the Key to Cumulative Risk Assessment?

Although cumulative risk assessment by definition evaluates the joint effects of chemical and nonchemical stressors, studies to date have not considered both dimensions, in part because toxicological studies cannot capture many stressors of interest. Epidemiology can potentially include all relevant stressors, but developing and extracting the necessary information is challenging given some of the inherent limitations of epidemiology. In this article, I propose a conceptual framework within which epidemiological studies could be evaluated for their inclusion into cumulative risk assessment, including a problem formulation/planning and scoping step that focuses on stressors meaningful for risk management decisions, extension of the chemical mixtures framework to include nonchemical stressors, and formal consideration of vulnerability characteristics of the population. In the long term, broadening the applicability and informativeness of cumulative risk assessment will require enhanced communication and collaboration between epidemiologists and risk assessors, in which the structure of social and environmental epidemiological analyses may be informed in part by the needs of cumulative risk assessment.     

Formal strategic planning in the United States today.

The author sets out an appraisal of the state of corporate-strategic planning in the United States. He deals with the chronology of planning development before appraising the 'state of the art'. The appraisal utilizes the author's own set of criteria which are comprehensive and provide a framework against which individuals and companies can assess their own systems. The author deals in some detail with the nature of planning systems in different types of organization and provides valuable insight into the current state of strategic planning and a useful framework for critical analysis.     

VALIDATION OF EXPERT SYSTEMS- WITH APPLICATIONS TO AUDITING AND ACCOUNTING EXPERT SYSTEMS*

This paper proposes a set of definitions for the concepts “validation” and “assessment” applied to expert systems (ESs). It develops a framework for this validation and demonstrates the framework on existing accounting and auditing ESs to elicit some of the research issues involved in ES validation. Validation is critical to the design and implementation of decision-making ESs. In a setting where objectivity is sought and variance is avoided, validation ascertains what a system knows, knows incorrectly, or does not know. Validation ascertains the system's level of expertise and investigates the theoretical basis on which the system is based. It evaluates the reliability of decisions made by the system. The validation framework developed in this paper is research methods. It is designed to reflect the unique aspects of ESs (in contrast to other types of computer programs) and can be used by ES developers as a basis from which to perform validation and by researchers as a framework to elicit research issues in validation.     

资本市场财务呈报管制:理论及其对中国实践的解释

考察中国证券市场的发展历程 ,会发现一个令人困惑的现象 ,一方面 ,中国证券市场的相关制度建设正不断完善;另一方面 ,一系列上市公司会计信息欺诈案件却频繁爆发。本文试图对此做出解释。为此 ,本文构建了一个理论分析框架 ,解释内生财务呈报管制的形成以及构建有效财务呈报管制的前提条件;在此框架内对中国上市公司财务呈报管制无效的根本原因进行深入考察 ,并提出了一些政策建议。     

Integrating partner objectives in horizontal logistics optimisation models

In this paper a general solution framework is presented for optimising decisions in a horizontal logistics cooperation. The framework distinguishes between the objective of the group and the objectives of the individual partners in the coalition. Although the importance of the individual partner interests is often acknowledged in the literature, the proposed solution framework is the first to include these objectives directly into the objective function of the optimisation model. The solution framework is applied to a collaborative variant of the clustered vehicle routing problem, for which we also create a set of benchmark instances.We find that by only considering a global coalition objective, the obtained solution is often suboptimal for some partners in the coalition. Providing a set of high quality alternative solutions that are Pareto efficient with respect to the partner objectives, gives additional insight in the sensitivity of a solution, which can support the decision making process. Our computational results therefore acknowledge the importance of including the individual partner objectives into the optimisation procedure.     

Spatial planning in small islands: the need to discuss the concept of ecological structure

The concepts of green infrastructure and ecological structure (ES) are current topics of discussion among the scientific community and spatial planners. ES is mandatory in Portugal in land-planning, such as municipal master plans, but no consensus has been reached on how to implement it. The concept has not yet been implemented in the Azores, a Portuguese autonomous region, even though the Region has the responsibility of adapting legislation or accomplishing the Portuguese legislature. This study presents a critical analysis of the available literature about ES and proposes a conceptual framework to define ES for small islands, which have unique characteristics, focusing on the Azorean archipelago. The conceptual framework meets the requirements of local legislation and uses an ecological function approach that is increasingly advocated in recent European recommendations. This framework is presented as a strategic and flexible way to identify both the important elements (recognized in current legislation) in a territory and the remaining potential of the territory. The framework also supports decision-making by allowing the identification of integrated solutions, decreasing trade-offs as much as possible and reconciling the needs of nature conservation and socioeconomic development. This framework could be applied to other small islands and other territories, with local adaptations.     

COMPUTER-BASED SUPPORT OF ORGANIZATIONAL DECISION MAKING*

The central issue of this research is the extent to which computer facilities can be used to support organizational decision-making processes beyond mere performance of information retrieval. This depends upon the extent to which computers can be made to emulate human perceptual and judgmental processes. We present a framework for understanding these cognitive processes and examine how it applies to organizational decisions. Moreover, the framework furnishes a basis for the design of a generalized, intelligent problem processor. This processor is general in the sense of its ability to support a decision maker's activities, regardless of the decision maker's application area (e.g., urban planning, water-quality planning, etc.). It is intelligent in the sense of its ability to comprehend English-like queries and subsequently formulate models, interface appropriate data with those models, and execute the models to produce some facts or expectations about the problem under consideration.     

The social construction of the meaning of acute stressors: a qualitative study of the personal accounts of police officers using a stress counselling service

The police profession is one in which acute stressors are encountered more frequently than in other occupations. Using the personal accounts of 35 police officers attending an in-house stress counselling clinic, the aim of the present study was to provide a qualitative examination of how the institutional context of policing influenced the ways in which acute stressors signified to individual police officers experiencing felt distress. Using the framework of Rational Emotive Behaviour Therapy as an analytical tool, it is argued that beliefs contributing to the experience of felt distress are related to the way in which policing as both an identity and an activity is constructed through the police organizational culture. Not only do these constructions influence the ways in which officers perceive themselves and their environments, but they also operate at the collective level to 'normalize' some emotional responses and to 'pathologize' others which, it is argued, could impact upon the outcomes of interventions such as stress counselling.