Purpose – The purpose of this paper is to report and analyse a recent case, in which the safeguarding procedure adopted by one local authority was criticised by the High Court. It also seeks to identify the key lessons to be learned. Design/methodology/approach – The paper considers the...

A method for the regulation, assessment, follow‐up and continuous improvement of care in long‐term care institutions – the RAF method – was developed by a team of researchers at the JCD‐Brookdale Institute. It was tested in a five‐year experimental programme, implemented in the...

Purpose – To present an actual case study that was carried out to investigate and benchmark the operational performances of two hotels in a large city. Design/methodology/approach – The study involves the comparison of the hotels' performances with each other as well as their respective...

Purpose – This paper aims to explore a current measurement system within a team of a national third sector umbrella organisation and to recommend a new set of ongoing changes to be implemented based on current literature from the third sector which can be applied to other similar sized...

Purpose – This paper aims to identify what productivity means in the public sector, how it is measured and how it should be measured and improved, according to municipal authorities in managerial positions. Design/methodology/approach – The approach is both theoretical and empirical. The...

Purpose – The purpose of this study is to investigate the role of existing, local performance measures in the process of developing and implementing an integrated performance measurement system. Performance measurement has received much attention since the 1980s, based on the notion that...

This paper examines how ASB Bank, a New Zealand‐based retail bank, made use of cost income ratio benchmarking when reviewing its operational efficiency. In particular, it shows the difficulties associated with the benchmarking process in the sector and details the practical steps taken to...

To this day, triple‐entry accounting and momentum accounting are seldom applied. We regret this because of the growing need for more forward‐looking information by management and external stakeholders and the apparent lack of theory and practical solutions. The ever‐increasing pace of the...

The growing need for more relevant detail in financial statements proper to be produced annually, quarterly or monthly, and possibly continuously, translates into an urgent need for more advanced methods and tools for trend analysis. This paper takes a broader view at balance sheet analysis. We...

Success in product development can be considered a general aim for any R&D activity. Unfortunately, success is very multidimensional. Which dimensions of success one should include and how one can measure these dimensions is an essential question that must be resolved within R&D management. The...