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  5. TARGET SETTING FOR OPERATIONAL PERFORMAN...
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TARGET SETTING FOR OPERATIONAL PERFORMANCE IMPROVEMENTS - STUDY CASE -

Research output: Journal contributions › Journal articles › Research › peer-review

Standard

TARGET SETTING FOR OPERATIONAL PERFORMANCE IMPROVEMENTS - STUDY CASE -. / Lueg, Rainer.
In: International Journal of Strategic Management, Vol. 22, No. 1, 01.03.2022, p. 31-38.

Research output: Journal contributions › Journal articles › Research › peer-review

Harvard

Lueg, R 2022, 'TARGET SETTING FOR OPERATIONAL PERFORMANCE IMPROVEMENTS - STUDY CASE -', International Journal of Strategic Management, vol. 22, no. 1, pp. 31-38. https://doi.org/10.18374/IJSM-22-1.3

APA

Lueg, R. (2022). TARGET SETTING FOR OPERATIONAL PERFORMANCE IMPROVEMENTS - STUDY CASE -. International Journal of Strategic Management, 22(1), 31-38. https://doi.org/10.18374/IJSM-22-1.3

Vancouver

Lueg R. TARGET SETTING FOR OPERATIONAL PERFORMANCE IMPROVEMENTS - STUDY CASE -. International Journal of Strategic Management. 2022 Mar 1;22(1):31-38. doi: 10.18374/IJSM-22-1.3

Bibtex

@article{44240d1d67694d31a38f62cb7b7f4a47,
title = "TARGET SETTING FOR OPERATIONAL PERFORMANCE IMPROVEMENTS - STUDY CASE -",
abstract = "Improving operational performance is grounded in setting the desired targets for operative and eventually financial performance. When additional ethical targets are involved, target setting for sustainability goals must extend beyond the boundary of the firm. This case study on a sound system producer takes students through a usual process of implementing operational measures and targets in a Balanced Scorecard (BSC), and gauging its impact on different measures of income. In addition, they need to analyze a code of conduct that plays a pivotal role in choosing a new house bank that will support hem in further enacting their business plans. Opinions voiced in this case carry no judgement, but are intended to spark classroom discussion.",
keywords = "Management studies, value-based management, code of conduct, ethics, teaching notes",
author = "Rainer Lueg",
year = "2022",
month = mar,
day = "1",
doi = "10.18374/IJSM-22-1.3",
language = "English",
volume = "22",
pages = "31--38",
journal = "International Journal of Strategic Management",
issn = "1555-2411",
publisher = "International Academy of Business and Economics",
number = "1",

}

RIS

TY - JOUR

T1 - TARGET SETTING FOR OPERATIONAL PERFORMANCE IMPROVEMENTS - STUDY CASE -

AU - Lueg, Rainer

PY - 2022/3/1

Y1 - 2022/3/1

N2 - Improving operational performance is grounded in setting the desired targets for operative and eventually financial performance. When additional ethical targets are involved, target setting for sustainability goals must extend beyond the boundary of the firm. This case study on a sound system producer takes students through a usual process of implementing operational measures and targets in a Balanced Scorecard (BSC), and gauging its impact on different measures of income. In addition, they need to analyze a code of conduct that plays a pivotal role in choosing a new house bank that will support hem in further enacting their business plans. Opinions voiced in this case carry no judgement, but are intended to spark classroom discussion.

AB - Improving operational performance is grounded in setting the desired targets for operative and eventually financial performance. When additional ethical targets are involved, target setting for sustainability goals must extend beyond the boundary of the firm. This case study on a sound system producer takes students through a usual process of implementing operational measures and targets in a Balanced Scorecard (BSC), and gauging its impact on different measures of income. In addition, they need to analyze a code of conduct that plays a pivotal role in choosing a new house bank that will support hem in further enacting their business plans. Opinions voiced in this case carry no judgement, but are intended to spark classroom discussion.

KW - Management studies

KW - value-based management

KW - code of conduct

KW - ethics

KW - teaching notes

UR - https://www.mendeley.com/catalogue/c50c7f4b-6b70-3cd3-8c0e-5fda24e837d6/

U2 - 10.18374/IJSM-22-1.3

DO - 10.18374/IJSM-22-1.3

M3 - Journal articles

VL - 22

SP - 31

EP - 38

JO - International Journal of Strategic Management

JF - International Journal of Strategic Management

SN - 1555-2411

IS - 1

ER -

Related by journal

Incentives under hybrid activity-based costing systems

Lueg, R., 10.2020, In: International Journal of Strategic Management. 20, 1, p. 13-20 8 p.

Research output: Journal contributions › Journal articles › Research › peer-review

Subjectivity and fairness in bonus plans: A TRANSFER PRICING APPROACH - study case

Lueg, R., 06.2021, In: International Journal of Strategic Management. 21, 1, p. 48-56 9 p.

Research output: Journal contributions › Journal articles › Research › peer-review

The adoption and implementation of Activity-based Costing: A systematic literature review

Lueg, R. & Storgaard, N., 2017, In: International Journal of Strategic Management. 17, 2, p. 7-24 18 p.

Research output: Journal contributions › Journal articles › Research › peer-review

Customer accounting with budgets and activity-based costing: a case study in electronic commerce

Lueg, R. & Malmmose, M., 2014, In: International Journal of Strategic Management. 14, 2, p. 25-36 12 p.

Research output: Journal contributions › Journal articles › Research › peer-review

The Balanced Scorecard and different Business Models in the textile industry: A case study

Lueg, R. & Lueg, K., 2013, In: International Journal of Strategic Management. 13, 2, p. 61-66 6 p.

Research output: Journal contributions › Journal articles › Research › peer-review

Other publications by the same author(s)

Carbon Accounting – Integrierte Strategien für Emissionsbilanzierung, Reporting und Optimierung: Die Praxis des Carbon Accounting bei the nature network

Zeppenfeld, J., Petersen, M. & Lueg, R., 03.2024, Sustainability Reporting: Praxisnahe Informationen und Fallstudien. Theis, J. (ed.). Düsseldorf: IDW Verlag, p. 237-252 16 p.

Research output: Contributions to collected editions/works › Contributions to scientific reports › Transfer

Cost of quality reports and value engineering

Lueg, R., 10.2024, In: European Journal of Management. 24, 2, p. 79-88 10 p.

Research output: Journal contributions › Journal articles › Research › peer-review

How to measure Integrated Reporting Adoption, compliance, and Quality: A Systematic Review of taxonomies, constructs, and measures toward a research agenda

Rauschenberger, F., Gerwanski, J. & Lueg, R., 2025, (Accepted/In press) In: Management Review Quarterly. 100360.

Research output: Journal contributions › Journal articles › Research › peer-review

Performance incentives in activity-based management

Lueg, R., 01.06.2024, In: International Journal of Business Research. 24, 1, p. 62-69 8 p.

Research output: Journal contributions › Journal articles › Research › peer-review

Physical climate risk: Stock price reactions to the historically most extreme European and United States heat waves since 1979

Schuster, M., Krüger, J. & Lueg, R., 24.01.2025, In: PLoS ONE. 20, 1 , 21 p., e0318166.

Research output: Journal contributions › Journal articles › Research › peer-review

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