نوع مقاله : مقاله پژوهشی

نویسندگان

1 گروه مدیریت صنعتی، دانشگاه علامه طباطبایی، تهران، ایران.

2 گروه مدیریت و حسابداری، دانشگاه علامه طباطبایی، تهران، ایران.

3 گروه مهندسی صنایع، دانشگاه زنجان، زنجان، ایران.

10.22105/dmor.2021.262540.1287

چکیده

هدف: یکی از عمده‌ترین چالش‌های پیش روی ارزیابی عملکرد مبتنی بر رویکرد کارت امتیازی متوازن عدم وجود یکپارچه‌سازی و استنباطات یکسان از درک برخی از شاخص‌ها در آن است که وابسته به مدل‌های ذهنی مدیران می‌باشد. عدم درک صحیح استراتژی‌های سازمان و نبود دیدمان مشترکی از این استراتژی‌ها چالشی دیگر است که جهت اجرای صحیح این مدل، باید به حداقل ممکن برسد. ازاین‌رو تحقیق حاضر سعی نموده است تا به بررسی تأثیری که مدل‌های ذهنی تصمیم‌گیرندگان بر شاخص‌های ارزیابی عملکرد از منظر کارت امتیازی متوازن و بالطبع آن بر عملکرد سازمانی می‌گذارد، پرداخته تا از این طریق ضمن ایجاد توسعه و اغنای بیشتر در مدل کارت امتیازی متوازن در راستا کاهش کاستی‌های ادراکی و تورشی بودن برخی از شاخص‌ها در آن، امکان سنجش بهتر عملکرد را متناسب با مدل‌های ذهنی ارزیابان و تصمیم‌گیرندگان، فراهم آورد.
 روش‌شناسی پژوهش: داده‌های موردنیاز تحقیق، از طریق پرسشنامه محقق ساخته بین مدیران بانک رفاه در سطح استان گیلان توزیع و با استفاده از نرم افزار pls  در دو مرحله  مورد بررسی و تجزیه‌وتحلیل قرار گرفت.
  یافته ها: روایی و پایایی پرسشنامه مربوطه، به ترتیب برابر با 0.895 و 0.603 و مقدار آلفای کرونباخ برابر با 0.850 محاسبه گردید. نتایج حاصل از این تحقیق بیانگر وجود ارتباط قوی و مستقیم بین مدل‌های ذهنی و شاخص‌های ارزیابی عملکرد از منظر کارت امتیازی متوازن پایدار و همین‌طور عملکرد سازمانی است. وابستگی بیش از 80 درصدی متغیر عملکرد سازمانی با شاخص مدل ذهنی نیز نشان‌دهنده تأثیرگذاری بالای این شاخص بر آن است.
اصالت/ارزش افزوده علمی: وجود ارتباط واسطه‌ای  میان شاخص مدل‌های ذهنی،وسایر  مناظر رویکرد کارت امتیازی متوازن پایدار نشان داد که  این مهم ،عامل اثرگذاری بر عملکرد سازمانی بوده و می تواند از طریق تاثیر گذاری بر مناظر کارت امتیازی متوازن منجر به بهبود و ارتقای عملکرد سازمانی گردد.

کلیدواژه‌ها

موضوعات

عنوان مقاله [English]

Investigating the effect of subjective models on organizational performance and performance appraisal indicators from the perspective of a stable balanced scorecard (case study of Guilan Refah Bank branches)

نویسندگان [English]

  • Masome Tadris 1
  • Maghsoud Amiri 2
  • Hossein Rahmanseresht 2
  • Amir Useli 3

1 Department of Industrial Management, Allame Tabatabaeiy University, Tehran, Iran.

2 Department of Management and Accounting, Allame Tabatabaeiy University, Tehran, Iran.

3 Department of Industrial Engineering, Zanjan University, Zanjan, Iran.

چکیده [English]

Purpose: One of the major challenges facing performance appraisal based on the Balanced Scorecard approach is the lack of uniform integration and inference from understanding some of its indicators, which depend on the mental models of managers. Lack of proper understanding of organizational strategies and lack of common vision of these strategies is another challenge that must be minimized in order to properly implement this model. Therefore, the present study has tried to investigate the effect that decision makers' mental models have on performance appraisal indicators from the perspective of balanced scorecard and consequently on organizational performance, in order to create more development and enrichment in the scorecard model. Balanced in order to reduce the perceptual shortcomings and torsionality of some indicators in it, provided the possibility of better performance measurement in accordance with the mental models of evaluators and decision makers.
Methodology: In this regard, the data required for the research were distributed and analyzed through two stage of pls software and it is a researcher-made questionnaire among the managers of the Refah Bank in Gilan province.
Findings:  The validity and reliability of the questionnaire were 0.895 and 0.603, respectively, and Cronbach’s alpha was 0.850. The results of this study indicate a strong and direct relationship between mental models and performance appraisal indicators from the perspective of a stable balanced scorecard as well as organizational performance. The dependence of more than 80% of the organizational performance variable on the subject mental model also shows the high impact of this index on it.




Originality/Value:  The existence of an intermediate relationship between the index of mental models, and other sights of the stable balanced scorecard approach showed that this is an important factor affecting organizational performance and can improve and enhance organizational performance by influencing the views of the balanced scorecard.

کلیدواژه‌ها [English]

  • performance appraisal
  • Mental Model
  • stable balanced scorecard
Akbarian, M., & Najafi, E. (2019). Prioritize strategic goals in a balanced scorecard with a combination of DEMATEL and ANP. Journal of decision making and operations research, 4(1), 74-87. (In Persian). http://www.journal-dmor.ir/article_88293.html
Ali Ahmadi, A. R., Fathollah, M., & Tajeddin, I. (2009). A comprehensive approach to strategic management. Knowledge Production Publications. (In Persian). https://www.gisoom.com/book/1822980/
Allee, V. (1997). The knowledge evolution, expanding organization. Butterworth-Heinemann.
Amanee, J., Najafi, H., Fatemi, A., & Majlesi, M. (2011). Organizations' performance evaluation based on Balanced Scorecard (BSC) (case study on state tax administration of Hamedan Province). J Tax Res, 19(11), 197-220. (In Persian). http://taxjournal.ir/article-1-93-fa.html
Axelrod, R. H., & Axelrod, E. M. (2017). The scholar-practitioner mindset: how texts and experience influence organizational change practice. Academy of management review, 42(3). https://doi.org/10.5465/amr.2016.0224
Azar, A., & Darvishi, Z. (2008). Improving the balanced scorecard system based on fuzzy logic. Third performance management conference. (In Persian). https://www.sid.ir/fa/journal/ViewPaper.aspx?ID=185649
A‌z‌a‌r, A., S‌h‌a‌r‌b‌a‌t‌i, R., & H‌o‌s‌s‌e‌i‌n‌i, H. (2014). An i‌n‌t‌e‌g‌r‌a‌t‌e‌d a‌p‌p‌r‌o‌a‌c‌h f‌o‌r i‌m‌p‌l‌e‌m‌e‌n‌t‌i‌n‌g B‌S‌C i‌n a f‌u‌z‌z‌y e‌n‌v‌i‌r‌o‌n‌m‌e‌nt. Sharif journal of industrial engineering & management, 30-1(1.1), 69-79. (In Persian). http://sjie.journals.sharif.edu/article_5261.html?lang=en
Beratan, K. K. (2007). A cognition-based view of decision processes in complex social–ecological systems. Ecology and society12(1), 27. http://www.ecologyandsociety.org/vol12/iss1/art27/
Craik, K. J. W. (1943). Physiology of colour vision. Nature151(3843), 727-728.
Dinçer, H., Yüksel, S., & Martinez, L. (2019). Analysis of balanced scorecard-based SERVQUAL criteria based on hesitant decision-making approaches. Computers & industrial engineering131, 1-12.
Gardner, A. K., Scott, D. J., & AbdelFattah, K. R. (2017). Do great teams think alike? an examination of team mental models and their impact on team performance. Surgery161(5), 1203-1208.
Ghafournia, M., Ghavidel Janbeh Saraiee, S., & Behboudi, M. R. (2020). Dynamic performance evaluation by balanced scorecard simulation for high education centers. Journal of strategic management studies, 11(44), 187-220. (In Persian). http://www.smsjournal.ir/article_109854.html?lang=en
Giordano, G. N., Ohlsson, H., & Lindström, M. (2011). Social capital and health—purely a question of context? Health & place17(4), 946-953.
González, J. M. H., Calderón, M. Á., & González, J. L. G. (2012). The alignment of managers’ mental models with the balanced scorecard strategy map. Total quality management & business excellence23(5-6), 613-628.
Grazzini, F., & Boissin, J. P. (2013). Managers’ mental models of small business acquisition: the case of the SME French transfer market. Management, 16(1), 49-87. https://journals.openacademia.net/index.php/mgmt/article/view/4039
Haghshenas Gorgabi, M., Heidari, A., & Shah Hosseini, M. A. (2018). Identifying the dimensions of mental models of strategic decision makers: a study of Iranian MPs. Iranian journal of management sciences, 12(48), 86-100. (In Persian). https://www.magiran.com/paper/1875649?lang=en  
Hall, M. (2011). Do comprehensive performance measurement systems help or hinder managers’ mental model development? Management accounting research22(2), 68-83.
Hasani, M., Nozari, V., & Amir Hosseini, E. (2020). Designing and planning the human resource management development strategy in Iran police physical training using the Balanced Scorecard (BSC) method. Quarterly journal of resource management in law enforcement, 3(8), 193-220. (In Persian). http://journals.police.ir/article_94830.html?lang=en
Hassanzadeh Dizji, E., Osareh, F., & Khosravi, F. (2021). Proposing performance indicators for the national library of Iran based on BSC perspectives. Journal of National studies on librarianship and information organization (NASTINFO), 32(1), 31-46. (In Persian). http://nastinfo.nlai.ir/article_2586.html?lang=en
Horngren, J., Foster, J., & Dater, M. (2000). Cost accounting: managerial emphasis" prentice-Hill Inc. Pearson College Div.
Iran Zadeh, S., & Barghi, A. (2009). Organization performance assessments based on balance score card (BSC). Journal of industrial management, 4(8), 67-86. (In Persian). https://www.sid.ir/en/journal/ViewPaper.aspx?ID=191891
Jaberi, M., Najafi, S. E., Hosseinzade Lotfi, F., & Hajimolana, M. (2020). Acomprehensive hybrid model of NDEA-BSC and a new neural network for predicting organizational performance indicators. Journal of decisions and operations research, 6(2), 271-287. (In Persian). http://dx.doi.org/10.22105/dmor.2020.254632.1243
Rahman Seresht, H., & Moghaddam, A. R. (2007). The role of mental models in the process of organizational change. Management knowledge, 20(78), 3-24. (In Persian). https://jmk.ut.ac.ir/article_19073.html?lang=fa
Ritchie-Dunham, J. L., & Puente, L. M. (2008). Strategic clarity: actions for identifying and correcting gaps in mental models. Long range planning41(5), 509-529.
Rostami, M., Azar, A., Dehghan Nayeri, M., & Safari, H. (2020). Performance-based budgeting dynamic model with the BSC approach in the Banking industry. Modern research in decision making, 5(3), 88-125. (In Persian). http://journal.saim.ir/article_46347.html?lang=en
Rust, R. T., Moorman, C., & van Beuningen, J. (2016). Quality mental model convergence and business performance. International journal of research in marketing33(1), 155-171.
Shafiee, M., Momeni, M., & Kochakzadeh Dezfoli, M. (2018). Sustainable balance score card for assessment of management systems with focus on DEMATEL-FANP approach (a case study of gas companies in Fars). The journal of productivity management, 12(1(44)), 123-156. (In Persian). http://jpm.iaut.ac.ir/article_539622.html?lang=en
Shahaei, B., & Anvari Rostami, A. A. (2007). Application of the balanced scorecard approach in evaluating the performance of universities and higher education institutions. Third national conference on performance management. Tehran. (In Persian). https://daneshir.ir/essay_show.aspx?codeEssay=17804
Tolouie Ashlaghi, A., Rahnemaye Roodposhti, F., & Abdolvand, K. (2010). The application of hybrid approach of TOPSIS and DEA in order to evaluate the companies listed on the Tehran Stock Exchange Multi-periodocally. Journal of management accounting, 3(4), 105-119. (In Persian). https://www.sid.ir/fa/Journal/ViewPaper.aspx?id=135103
Valle Santos, M., & Teresa Garcia, M. (2006). Organizational change: the role of managers' mental models. Journal of change management6(3), 305-320.
Wongrassamee, S., Simmons, J. E., & Gardiner, P. D. (2003). Performance measurement tools: the Balanced Scorecard and the EFQM Excellence Model. Measuring business excellence, 7(1), 14-29. https://doi.org/10.1108/13683040310466690
Xiang, C., Yang, Z., & Zhang, L. (2016). Improving IS development teams' performance during requirement analysis in project—the perspectives from shared mental model and emotional intelligence. International journal of project management34(7), 1266-1279.
Yang, C. H., & Lee, K. C. (2020). Developing a strategy map for forensic accounting with fraud risk management: an integrated balanced scorecard-based decision model. Evaluation and program planning80, 101780. https://doi.org/10.1016/j.evalprogplan.2020.101780