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...

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...

Purpose – Measurement of the performance of entire supply chains is an important issue because it allows for “tracking and tracing” of efficacy and efficiency failures and leads to more informed decision making with regard to chain design. However, the choice of appropriate supply chain...

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 article describes how a Web‐enabled‐performance‐measurement system was designed, implemented and used to improve the business performance of a company processing aluminum foil in central Scotland. The benefits of the system are analyzed in the context of the business‐process‐based...

Gulf Bank’s service excellence “scorecard” was developed to support the Bank’s delivery of superior service in its market sector. The “scorecard” provides focus for a “service excellence” program, setting standards and measuring performance against customer focused objectives....