Purpose – The purpose of this paper is to test a measurement system with performance indicators to improve organizational learning about crisis communication by public organizations enhancing public safety in large scale emergencies. The tool can be used to conduct a preparedness audit or to...

Purpose In the shadow of global financial crisis, practice of earnings management can be hazardous for the growth and development of an economy, especially for a developing economy like India. This empirical study is performed to analyse the presence of earnings management practices in Indian...

Purpose – The purpose of this study is to investigate empirically the balanced scorecard (BSC)’s theoretical underpinnings. Design/methodology/approach – This study undertakes a cross-sectional, self-administered e-mail survey to examine the convergent and discriminant validity of the...

Purpose – The purpose of this paper is to describe the common performance traits of banks operating in a whole Islamic banking system in Sudan. Sudan is among the few economies in which a whole Islamic banking system is in place. Design/methodology/approach – Nine banks representing the most...

Purpose – Services provided by urban public road passenger transport companies in Portugal are associated with widely differing economic and financial outcomes. The objective of this paper is to characterize these differences and discuss the potential contribution offered by the funding model...

Purpose – The purpose of this paper is to analyse the implementation of performance measurement tools by medium-to-large size Italian Local Governments (ILGs) with the aim of establishing their position in comparison with the content of the International Public Sector Accounting Standards...

Purpose – The use of management processes based on a systemic approach in the management of organizations aims the perception of the organizations in a more comprehensive way, integrating the various activities through the verification of the horizontal vision of the customer's satisfaction....

Purpose – The purpose of this paper is to analyze the accuracy of program performance measurement in US financial regulatory programs. Design/methodology/approach – This research uses the US Government's Program Assessment Rating Tool (PART) system of output and outcome data collection,...

Purpose The purpose of this paper is to compare the systems of fire and rescue services (FRS) in Estonia and Georgia with respect to recent centralization reforms, especially with performance measurement and management in mind, and analyse their prospects for successful implementations....

Purpose – The purpose of this paper is to examine the implementation activities involved in certifying a quality management system to the ISO 9000 quality management system standard. This includes developing the best business performance measures that will serve as indicators of an effective...