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International Journal of Performance & Organizations最新文献

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Management control and performance management: case of the Moroccan public organization 管理控制与绩效管理:摩洛哥公共组织案例
International Journal of Performance & Organizations Pub Date : 2022-04-03 DOI: 10.55897/ijpo.2022.01.07
Saad Alami
{"title":"Management control and performance management: case of the Moroccan public organization","authors":"Saad Alami","doi":"10.55897/ijpo.2022.01.07","DOIUrl":"https://doi.org/10.55897/ijpo.2022.01.07","url":null,"abstract":"The economic consequences of the Covid-19 crisis, Russia's military operation in Ukraine and the many changes currently going through the world as well as the reform of public administration have pushed Moroccan public organizations to improve their methods. management in order to reduce expenses while guaranteeing quality, satisfaction and safety for users. To do so, the roles and tools of management control have been forced to adapt while referring to Law No. 69-00. Our study focuses on the contribution of management control to the performance of Moroccan public organizations through structural equation modeling with a sample of 87 public organizations.","PeriodicalId":221270,"journal":{"name":"International Journal of Performance & Organizations","volume":"72 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117089842","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Contribution of internal audit to the corporate performance: a proposal of measurement indicators 内部审计对企业绩效的贡献:计量指标的建议
International Journal of Performance & Organizations Pub Date : 2022-04-03 DOI: 10.55897/ijpo.2022.01.06
Y. Hilmi, Fatima Ezzahra Fatine
{"title":"The Contribution of internal audit to the corporate performance: a proposal of measurement indicators","authors":"Y. Hilmi, Fatima Ezzahra Fatine","doi":"10.55897/ijpo.2022.01.06","DOIUrl":"https://doi.org/10.55897/ijpo.2022.01.06","url":null,"abstract":"This paper relies on the link between internal audit and corporate performance. \u0000Indeed, internal audit is an important function in the company as it plays the role of counselor to good management and towards improving the competitiveness of organizations. However, to fully take this role, structure of internal audit is expected to have qualified staff who care for the effectiveness of procedures and control costs. An effective audit helps to increase business performance through risk management, by improving production and management processes and maintaining an internal control itself which will arise later in a in a contribution performance. \u0000The objective of this article is to propose and calculate indicators that will allow us to measure the contribution of the structure of internal audit performance. To collect data for this study, we conducted in-depth interviews and a survey using a questionnaire to various employees of an SME","PeriodicalId":221270,"journal":{"name":"International Journal of Performance & Organizations","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121147470","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Reflection on the intention to buy online for better business performance 反思为了更好的经营业绩而在网上购物的意愿
International Journal of Performance & Organizations Pub Date : 2022-04-03 DOI: 10.55897/ijpo.2022.01.08
Hanaa El Bayed Sakalli, S. Moumene
{"title":"Reflection on the intention to buy online for better business performance","authors":"Hanaa El Bayed Sakalli, S. Moumene","doi":"10.55897/ijpo.2022.01.08","DOIUrl":"https://doi.org/10.55897/ijpo.2022.01.08","url":null,"abstract":"Faced with increasingly fierce competition and more volatile customers, it is more difficult for companies to sell their products, retain customers and ultimately maximize their business performance. Hence the need to identify the factors explaining the intention to purchase online. A better understanding of these factors will allow companies to put in place the necessary adjustments and the appropriate tools in order to boost their commercial performance. The objective of this article is to highlight a set of determinants of Online purchase intentio from an exploratory qualitative study","PeriodicalId":221270,"journal":{"name":"International Journal of Performance & Organizations","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127607581","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Modeling the default probability of Moroccan companies 摩洛哥公司违约概率建模
International Journal of Performance & Organizations Pub Date : 2022-04-03 DOI: 10.55897/ijpo.2022.01.04
Siham Lotfi, Hicham Mesk
{"title":"Modeling the default probability of Moroccan companies","authors":"Siham Lotfi, Hicham Mesk","doi":"10.55897/ijpo.2022.01.04","DOIUrl":"https://doi.org/10.55897/ijpo.2022.01.04","url":null,"abstract":"The financial crisis that has rocked the world in recent years, expressed by the bankruptcy of large international banks (Lehman Brothers in the United States for example), it has led to a questioning of the banking risk management model including credit risk. The objective of our research is to assess the probability of default of firms through a sample that includes 2030 Moroccan companies made up of SMEs and large companies. For this, we used the logistic regression technique which was appreciated in the field of finance mainly in epistemological surveys and credit scoring. This quantitative approach allowed us to measure solvency and at the same time identify healthy borrowers from defaulting borrowers through a number of financial ratios calculated from the balance sheet of the 2015-2017 financial statements.","PeriodicalId":221270,"journal":{"name":"International Journal of Performance & Organizations","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126583038","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Profit Warnings and Stock Returns: Evidence From Moroccan Stock Exchange 利润预警和股票回报:来自摩洛哥证券交易所的证据
International Journal of Performance & Organizations Pub Date : 2022-04-03 DOI: 10.55897/ijpo.2022.01.02
Ilyas EL GHORDAF, Abdelbari El Khamlichi
{"title":"Profit Warnings and Stock Returns: Evidence From Moroccan Stock Exchange","authors":"Ilyas EL GHORDAF, Abdelbari El Khamlichi","doi":"10.55897/ijpo.2022.01.02","DOIUrl":"https://doi.org/10.55897/ijpo.2022.01.02","url":null,"abstract":"\u0000 \u0000 \u0000 \u0000There is an important literature focused on profit warnings and its impact on stock returns. We provide evidence from Moroccan stock market which aims to become an African financial hub. Despite this practical improvement, academic researches that focused on this market are scarce and our study is a first investigation in this context. Using the event study methodology and a sample of companies listed in Casablanca Stock Exchange, we examined whether the effect of qualitative warning is more negative compared to quantitative warnings in a short event window. Our empirical findings show that the average abnormal return on the date of announcement is negative and statistically significant. The magnitude of this negative abnormal return is greater for qualitative warnings than quantitative ones. \u0000 \u0000 \u0000 \u0000","PeriodicalId":221270,"journal":{"name":"International Journal of Performance & Organizations","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130833179","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Measuring the collaborative supply chain performance: a literature review 衡量协同供应链绩效:文献综述
International Journal of Performance & Organizations Pub Date : 2022-04-03 DOI: 10.55897/ijpo.2022.01.01
Fatima Gouiferda, Younes Mounir
{"title":"Measuring the collaborative supply chain performance: a literature review","authors":"Fatima Gouiferda, Younes Mounir","doi":"10.55897/ijpo.2022.01.01","DOIUrl":"https://doi.org/10.55897/ijpo.2022.01.01","url":null,"abstract":"\u0000Inter-company competition explains the increased  interest of researchers towards supply chain management, which is seen as a better way of managing logistics activities and processes from upstream to downstream. In fact, supply chain management aims to offer a better overall performance of the chain and a better return for its members by increasing consumer satisfaction. \u0000 \u0000 \u0000In addition, collaboration in the supply chain creates a strategy-based value creation process that allows members of the chain to coordinate and  synchronize their efforts in order to optimize their activities and rationalize their resources. Hence, to reap the expected benefits of collaboration, there is a need for continuous assessment of collaborative practices in the supply chain. \u0000 \u0000 \u0000In this sense, the objective of this article is to raise the main models for assessing the performance of the supply chain and particularly the collaborative aspect. However, through the analysis of the literature we realized that, despite the focus of companies on collaboration, the number of research studies on this subject remains limited. \u0000","PeriodicalId":221270,"journal":{"name":"International Journal of Performance & Organizations","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131098529","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Maximizing the performance of an organization by its supply chain 通过供应链最大化组织的绩效
International Journal of Performance & Organizations Pub Date : 2022-04-03 DOI: 10.55897/ijpo.2022.01.05
Zineb Azarkan
{"title":"Maximizing the performance of an organization by its supply chain","authors":"Zineb Azarkan","doi":"10.55897/ijpo.2022.01.05","DOIUrl":"https://doi.org/10.55897/ijpo.2022.01.05","url":null,"abstract":"Supply Chain Management (SCM) becomes so crucial and essential for organizations in order to succeed in any market, but is it always the case? Of course not! There are many examples of even large companies that failed because of wrong management of their supply chain, such as Webvan and Borders. From its conception, planning, and until integration and management, the supply chain must respect few conditions (the 3Ts that compose the effective collaboration) to insure efficiency and success. \u0000Considering the companies with the best practice of supply chain management, such as Nokia, Procter & Gamble, and Wal-Mart, strong collaboration and relationships with partners were always the reason behind their remarkable success. Therefore, the main concern of every organization that is looking to improve its performance should not be just the necessity of integrating and managing the supply chain, but what really matters is how to apply it in the right/efficient way","PeriodicalId":221270,"journal":{"name":"International Journal of Performance & Organizations","volume":"429 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134272085","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Reflections around the performance of the social enterprise 围绕社会企业绩效的思考
International Journal of Performance & Organizations Pub Date : 2022-04-03 DOI: 10.55897/ijpo.2022.01.09
Mohammed Benlahcen Tlemçani
{"title":"Reflections around the performance of the social enterprise","authors":"Mohammed Benlahcen Tlemçani","doi":"10.55897/ijpo.2022.01.09","DOIUrl":"https://doi.org/10.55897/ijpo.2022.01.09","url":null,"abstract":"In a social enterprise, the notion of \"performance\" must be understood in a broader sense than just financial profitability. Because this type of company pursues a social mission whose achievement has collective impacts, it is necessary to go beyond what the only indicators provided by the market allow. \u0000This article thus endeavors to construct a definition of the performance of a social enterprise that is as rigorous as possible, by developing an approach defining the performance of a social enterprise not as a \"yield\", but as an \"expanded production\" in adding to the traditional definition of production “the impacts”, usually not taken into account by the market, on all the individuals concerned, whether or not they are the direct beneficiaries. \u0000By nature, these impacts are not taken into account by the market and their measurement refers to the classic question of the valuation of non-market goods. The author therefore examines the indicators for measuring the performance of social enterprises. The aim is to identify the different techniques for monetary measurement of the value of non-market goods and to indicate whether they are likely to lead to relevant values ​​for the evaluation of the performance of a social enterprise. This reading grid is applied to the technique of social return on investment (SROI).","PeriodicalId":221270,"journal":{"name":"International Journal of Performance & Organizations","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130021002","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
PERFORMANCE AND STRATEGIC PROCESSES 业绩和战略过程
International Journal of Performance & Organizations Pub Date : 2022-04-03 DOI: 10.55897/ijpo.2022.01.03
Rhita Chbaattou, Latifa Lankaoui
{"title":"PERFORMANCE AND STRATEGIC PROCESSES","authors":"Rhita Chbaattou, Latifa Lankaoui","doi":"10.55897/ijpo.2022.01.03","DOIUrl":"https://doi.org/10.55897/ijpo.2022.01.03","url":null,"abstract":"The aim of this paper is to clarify the complex and multidimensional notion of performance, whether in terms of definition or measurement, and its link with strategic processes. These are \"sets of actions or activities organized in a network, mobilizing resources and skills to create value\" and \"the finalization of the intentions of the company through actions\" (Lorino & Tarondeau, 2015). They can be deliberate (rational and reflected), or emerging (imposed and not reflected). The article will try to explain the deliberate or emerging origin or both at the same time of the performance. It will provide a state of the art on strategic processes and their link with strategy, performance and organizational learning. It will show that the strategic processes are constantly renewed thanks to new combinations of resources and skills giving rise to organizational learning, which itself allows the creation of value for the company and therefore performance.","PeriodicalId":221270,"journal":{"name":"International Journal of Performance & Organizations","volume":"61 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131354526","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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