Performance Evaluation in the Arts and Cultural Sector: A Story of Accounting at Its Margins

In this article, I present a review of financial and management accounting literature on the arts and cultural sector. My objective is to understand to what extent this literature is able to offer a critical perspective on the study of performance evaluation practices in arts and cultural organizations, as it is currently missing in the arts management literature. Adopting a critical perspective means shifting the focus of research from the technicalities of evaluation rules and procedures to their embodiment by the different organizational and societal actors of the arts and cultural sector.     

Using the Strategy Tripod to Understand Strategic Management in the “Evaluation-Friendly” Organizations of Cultural and Creative Industries

Abstract

This article provides a new conceptual framework based on the Strategy Tripod to understand challenges and orientation that affect performance evaluation in the organizations of cultural and creative industries (CCI). The analysis is built on a quantitative study carried out in Estonia. Multinomial logistic regression was performed to assess the ability of different variables to predict performance evaluation. The new conceptual framework provides a holistic understanding of the uncertain environment and its impact on strategic management in “evaluation-friendly” organizations in CCIs. It adds new insight into theoretical and managerial discussions on how and why strategic management in CCIs is practiced.     

知识吸收能力对服务创新绩效影响的实证研究——来自服务外包企业的经验证据

知识吸收能力对服务型企业的服务创新绩效有着重要的影响.本文选择企业竞争优势和客户满意度作为衡量企业服务创新绩效的重要指标,从理论上分析了知识吸收能力对企业竞争优势和客户满意度的影响,并以服务外包企业为例,运用结构方程模型进行了实证研究.研究结果表明：知识吸收能力的提高有利于增强服务外包企业的竞争优势和提升客户满意度,进而提高企业的服务创新绩效.     

Risky business: Covering slow‐onset hazards as rapidly developing news

The emerging field of risk communication has yet to thoroughly grapple with how the mass media report risk. Through a content analysis of five newspapers noted for their science reporting, newspaper coverage of four environmental hazards is compared to media coverage of more traditional risky events. In general, these slow‐to‐develop stories are reported in much the same way as more traditional disaster stories. News accounts emphasized an event orientation, framed risks in terms of human activity rather than social and political contexts, described risk in terms of harms and benefits, and relied on traditional sources. The authors then explore how this version of mass‐mediated risk might change current definitions of risk communication and how a mediated construction of risk may influence public perception of the political choices these issues raise.     

A Review of Alcohol‐Impaired Driving: The Role of Blood Alcohol Concentration and Complexity of the Driving Task

The operation of a motor vehicle requires the integrity of sensory, motor, and intellectual faculties. Impairment of these faculties following the consumption of alcohol has been studied extensively through laboratory, closed‐course and on‐road driving, and epidemiological studies. The scientific literature was reviewed critically, with a focus on low‐to‐moderate blood alcohol concentrations (BAC ≤ 0.100%), to identify the most reliable determinants of alcohol‐impaired driving. Variables such as age, gender, driving skill, and tolerance were shown to have limited impact on impairment. It was concluded the most relevant variables are BAC and complexity of the driving task. The scientific literature provides a high degree of confidence to support the conclusion that a BAC of 0.050% impairs faculties required in the operation of a motor vehicle. Whether impairment is apparent depends upon the complexity of the driving task, which applies to both study design and actual driving.     

Information‐Theoretical Assessment of the Performance of Likelihood Ratio Computation Methods

Performance of likelihood ratio (LR) methods for evidence evaluation has been represented in the past using, for example, Tippett plots. We propose empirical cross‐entropy (ECE) plots as a metric of accuracy based on the statistical theory of proper scoring rules, interpretable as information given by the evidence according to information theory, which quantify calibration of LR values. We present results with a case example using a glass database from real casework, comparing performance with both Tippett and ECE plots. We conclude that ECE plots allow clearer comparisons of LR methods than previous metrics, allowing a theoretical criterion to determine whether a given method should be used for evidence evaluation or not, which is an improvement over Tippett plots. A set of recommendations for the use of the proposed methodology by practitioners is also given.     

THE DESIGN AND USE OF PERFORMANCE INFORMATION IN INDONESIAN LOCAL GOVERNMENTS UNDER DIVERGING STAKEHOLDER PRESSURES

Public sector managers in less developed countries are confronted with opposing forces. A lack of sufficient resources along with a tradition of corruption are obstacles for developing and using performance measurement systems. However, recent public sector reforms in less developed countries, including decentralisation and anti‐corruption programmes, stimulate the development and use of such systems. On the basis of a framework, which distinguishes different types of stakeholders, each with particular performance interests, we analyse how public sector managers are coping with the two opposing forces, given the relative power positions and the interests of their stakeholders. On the basis of four cases studies of local government agencies in Bali (Indonesia), we found that with respect to the annual performance reports, managers in these agencies focus more on fulfilling the formal requirements regarding the format of these reports and on their timely submission than on their contents, which are all symptoms of a symbolic rather than functional use of performance information. However, the reports include information on inputs that is linked to similar information in short‐term reports, which the managers use in a functional manner. These managers show a kind of juggling behaviour, in the sense that they partially try to serve conflicting performance interests. Copyright © 2012 John Wiley & Sons, Ltd.     

Desired or deserving leadership? A reflection on the leadership exercised in local governments of Uganda

Abstract

The article presents survey findings of the leadership styles exercised in local governments and examines whether leadership influences organisational performance in Uganda's local governments. Based on survey findings from Bushenyi District, both transactional and transformational leadership styles are evidently exercised in Uganda's local governments. The study findings further reveal that leadership behaviours in Bushenyi District are often characterised by idealised influence (behaviour), inspirational motivation, high laissez-faire leadership and high management-by-exception (passive). As a result, there is increasing job insecurity among subordinates, which undermines the internal organisational ability to perform. Four sub-counties in Bushenyi District were selected for the purpose of this research. Using Multifactor Leadership Questionnaires (MLQs), data were derived from 123 respondents (36 leaders and 87 raters).     

The Relationship Between State Government Performance and State Quality of Life

Abstract

This article examines the relationship between government performance and quality of life in the American states. We contend that the management capacity of state governments should have direct, tangible impacts on the overall social and economic well‐being of state citizenry. In order to test this idea, we examine the influence of state management capacity (using the 1999 Government Performance Project grades), alongside other economic and political variables, on two prominent measures of state quality of life—The Morgan Quitno “Most Livable State” Index and State Policy Reports' (SPP) “Camelot Index.” We find that both state economic conditions and governmental policy priorities have significant impacts on state performance levels. But, our results clearly indicate that the management capacity of state governments also contributes directly to improving the overall quality of life for state citizens.     

“质”的耕耘还是“量”的拓展？——浙江上市公司连锁董事网络对企业绩效的非线性影响

本文用社会网络和统计分析方法对浙江省144家上市公司2009年的连锁董事网络进行了研究分析,发现浙江省连锁董事网络具有幂律分布的特征.在此基础上,通过NLS回归分析发现,浙江上市公司连锁董事网络的“质”中心度与企业绩效正相关,“量”中心度与企业绩效负相关,连锁董事网络的行业趋同度和地域趋同度也与企业绩效负相关,利用OLS回归分析进行稳健性检验,发现这些实证结论依然稳健.基于这些实证结果,本文在理论上的贡献在于：证明了连锁董事网络具有异质性特征;连锁董事网络中心度,在“质”和“量”上对企业的绩效贡献迥异;上市公司要发挥连锁董事网络实质性的绩效贡献,宜强化“质”的耕耘、而非“量”的拓展,力求构建异质网络、避免过度嵌入与趋同.