Browsing by Author "Lucianetti, Lorenzo"

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    Comprehensive performance measurement systems design and organizational effectiveness
    (Emerald, 2019-02-28) Lucianetti, Lorenzo; Battista, Valentina; Koufteros, Xenophon
    Purpose The purpose of this paper is to provide empirical evidence regarding the relationship between the level of comprehensiveness of a performance measurement system (PMS) and its respective organizational effectiveness. The extant literature has highlighted that a PMS may successfully contribute to the implementation of the organizational strategy, with the balanced scorecard (BSC) serving as an exemplar of a strategy performance management tool and playing a primary role to this end. However, the reasons for the overall high rate of failure in the implementation of the BSC remain unexplained and, to date, little empirical research exists regarding the design of PMSs such as the BSC and its constituent elements. Design/methodology/approach Using a survey of 103 Italian managers, the paper advances a model describing a comprehensive BSC design, after identifying the key attributes from the performance management literature. Data were analyzed using cluster analysis and multiple regression analysis. Findings Results suggest that organizations are implementing the BSC following two different approaches, which vary from a less comprehensive to a more comprehensive design. More importantly, the BSC design explains variation across three organizational effectiveness measures: improvements in translating the organizational strategy into operational goals, understanding cause–effect relationships and enhancing internal communication among employees. Originality/value The paper builds on and extends the previous literature on performance management in two ways. First, via a literature review, it introduces a model describing a comprehensive BSC design, which includes 12 attributes. Second, it demonstrates that organizational effectiveness varies positively with the level of comprehensiveness of the BSC design.
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    Contemporary performance measurement systems: A review of their consequences and a framework for research
    (Elsevier, 2012-06-01T00:00:00Z) Franco-Santos, Monica; Lucianetti, Lorenzo; Bourne, Mike
    The main purpose of this paper is to develop a conceptual framework for understanding the literature on the consequences of contemporary performance measurement (CPM) systems and the theories that explain these consequences. The framework is based on an in-depth review of 76 empirical studies published in high-quality academic journals in the areas of accounting, operations, and strategy. The framework classifies the consequences of CPM into three categories: people's behaviour, organizational capabilities, and performance consequences. This paper discusses our current knowledge on the impact of CPM, highlighting inconsistencies and gaps as well as providing direction for future research.
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    The Impact of the Investors in People Standard on People Management Practices and Firm Performance
    (2008-09-01T00:00:00Z) Bourne, Mike; Franco-Santos, Monica; Pavlov, Andrey; Lucianetti, Lorenzo; Martinez, Veronica; Mura, Matteo
    This document reports on an extensive study into the impact of the Investors in People Standard on business performance. We started by reviewing what is already known about the Standard’s impact on business performance, before building a framework of the expected benefits of IIP from the Strategic Human Resource Management literature. This framework was tested using case studies, a survey and financial analysis to create a body of knowledge that improves our understanding of how the Investors in People Standard improves business performanc
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    The influence of cultural context in managerial decision-making: legitimacy views of Finnish and Italian managers
    (Inderscience, 2021-04-08) Kujala, Johanna; Battista, Valentina; Lucianetti, Lorenzo; Paavilainen, Anni
    This study examines the influence of cultural context in managerial decision-making by comparing the legitimacy views of Finnish and Italian business managers. In the business context, managers often make decisions based on economic interests only; but for moral decisions, other means of legitimacy are required. Although both Finland and Italy are members of the European Union (EU), they have significant differences in terms of culture and economy. Finland is a North-European country with Protestant religion and low level of corruption, while Italy is a South-European country with the Catholic religion and high level of corruption. The study contributes to previous research on managerial decision-making by showing, with a qualitative approach, that Finnish managers rely more on property and perception view of legitimacy in their decision-making, whereas Italian managers rely more on a process view of legitimacy in their decision-making