An Analysis of Performance Management at Brick Co. (LSBM205)
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This report examines the performance management system at Brick Co., focusing on the role of performance management, its implementation through various HR practices, and the benefits of team-based rewards. The report analyzes the components of a performance management system, including establishing performance standards, performance measurement, and progress reporting. It also explores how recruitment, training and development, and employee benefits contribute to improving organizational performance. The report discusses the advantages of teamwork, including increased creativity and conflict resolution. Furthermore, it highlights the importance of team-based rewards and motivation. The report also assesses the challenges faced by Brick Co. in implementing performance management, such as a lack of alignment and poor communication, and suggests improvements to enhance employee engagement and achieve long-term goals. The analysis covers the impact of leadership styles, such as autocratic and democratic approaches, on employee productivity and retention.

PERFORMANCE
MANAGEMENT
AT
BRICK CO
MANAGEMENT
AT
BRICK CO
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TABLE OF CONTENTS
INTRODUCTION...........................................................................................................................3
MAIN BODY ..................................................................................................................................3
1. Role of Performance Management System..............................................................................3
2. Benefits of teams and team – based rewards to improve organization performance...............4
3.Performance management System............................................................................................6
CONCLUSION ..............................................................................................................................8
REFERENCES ...............................................................................................................................9
INTRODUCTION...........................................................................................................................3
MAIN BODY ..................................................................................................................................3
1. Role of Performance Management System..............................................................................3
2. Benefits of teams and team – based rewards to improve organization performance...............4
3.Performance management System............................................................................................6
CONCLUSION ..............................................................................................................................8
REFERENCES ...............................................................................................................................9

INTRODUCTION
Performance management refers as a management tool which supports manager to
supervision and evaluate employee's work performance. The main goal of the performance
management is to make such kind environment where employee can perform themselves best
while applying their skills within workplace. It is not only improves employees performance but
also lead competitive advantage at workplace. To understand performance management role
there is an example of a Brick Co. company. This report includes roles of a performance
management. It also explain how performance management can implement with other HR
processes for improving company performance.
MAIN BODY
1. Role of Performance Management System
Performance Management system is a well-organized process through which
comprehensive performance of organization can be judged and improved by enhancing the
performance of individuals in a team. It helps manager to maintain their resources eventually and
thus, achieve success in completing goals of the organization. The main components of it are
establishing performance standards, performance measurement, quality improvement process
and progress reporting. It comprises various Human resource practices such as feedback,
performance review, rewards, training, supervision, promote, etc. which enables the manager to
build a clear performance expectation by which employees can know what is expected from
them. Proper records of past performance of the employees are maintained in systematic manner
so that they can be used for reference in the future (Sharma, Sharma and Agarwal, 2016).
It is an indispensable part of Brick co. in its measuring and managing its capacity. It
consists of selecting right set of people by right process, providing guidance, career development
support and regular feedback to its employees. Also, it is a mechanism through which employees
of Brick co. can boost their confidence, to show positive attitude towards their work, increase
their value, and helps the organization in achieving its goals. Therefore, various HR practices can
be implemented in improving the performance of the organization:
Recruitment and Selection- There are many ways through which Brick co. can recruit and select
employees who are the best suitable for the company. The company can do better advertising for
recruitment so that employees get attracted and think for the particular company. It can conduct
video interviewing, walk-in interviews so that people don't find difficulties in getting selected in
Performance management refers as a management tool which supports manager to
supervision and evaluate employee's work performance. The main goal of the performance
management is to make such kind environment where employee can perform themselves best
while applying their skills within workplace. It is not only improves employees performance but
also lead competitive advantage at workplace. To understand performance management role
there is an example of a Brick Co. company. This report includes roles of a performance
management. It also explain how performance management can implement with other HR
processes for improving company performance.
MAIN BODY
1. Role of Performance Management System
Performance Management system is a well-organized process through which
comprehensive performance of organization can be judged and improved by enhancing the
performance of individuals in a team. It helps manager to maintain their resources eventually and
thus, achieve success in completing goals of the organization. The main components of it are
establishing performance standards, performance measurement, quality improvement process
and progress reporting. It comprises various Human resource practices such as feedback,
performance review, rewards, training, supervision, promote, etc. which enables the manager to
build a clear performance expectation by which employees can know what is expected from
them. Proper records of past performance of the employees are maintained in systematic manner
so that they can be used for reference in the future (Sharma, Sharma and Agarwal, 2016).
It is an indispensable part of Brick co. in its measuring and managing its capacity. It
consists of selecting right set of people by right process, providing guidance, career development
support and regular feedback to its employees. Also, it is a mechanism through which employees
of Brick co. can boost their confidence, to show positive attitude towards their work, increase
their value, and helps the organization in achieving its goals. Therefore, various HR practices can
be implemented in improving the performance of the organization:
Recruitment and Selection- There are many ways through which Brick co. can recruit and select
employees who are the best suitable for the company. The company can do better advertising for
recruitment so that employees get attracted and think for the particular company. It can conduct
video interviewing, walk-in interviews so that people don't find difficulties in getting selected in
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the company. The company must select the deserving candidate which is suitable for the
particular job and work environment and be helpful in achieving the goals of organisation. It
should be selective as poor performers can affect the performance of Brick co. and good
performers can give good results and help in achieving excellent results. Bricks co. can also go
for reference checks, personality assessment checks, interviews to make the process more
selective and easy to perform.
Training and Development- The training and development process is the best HR practice to be
performed in Bricks co. which enables it to focus on specific skill training, improve employees
current work and adds value to the work performance of the organization. The manager should
motivate his employees to do work with confidence. Various training programs must be
conducted for employees so that employees get trained according to the required skills and
techniques to be used while completing the task. The training must be effective, relevant,
purposeful and should fit to the needs of employees to get trained in particular training. Training
can be on-the-job, off-the-job, continuous, etc. to enhance their skills by checking the work
status of each and every employee and according to this it is given to them. Without training and
development programs an employee will not be able to learn about the work criteria and does not
match according to the expectations of the company. Therefore, it is beneficial for the employees
as well as organization to achieve excellent performance it is required to conduct.
Transparency and Employee benefits- Bricks co. must maintain transparency and should be
open for with each and every employee working in the organization related to the success and
failure outcomes of all employees (Sutheewasinnon, Hoque and Nyamori, 2016). Organization
must have open environment where communications can be done easily and feedbacks can be
given on regular basis so that employees feel valued and can rely on every employee. Brick co.
must provide employee benefits like career growth, work-life quality, incentives, fringe, etc. so
that they feel comfortable and trusted in working in the organisation.
2. Benefits of teams and team – based rewards to improve organization performance
Team work refers a group of individuals who work together to achieve a common goal of
the organization, with their efficient and innovative ways. Teams can work more quickly, solve
problems, brings creativity and innovation in the organization. According to Dias, Ferreira and
Carvalho, (2017) every team is guided by an individual who is the leader of that team. All the
particular job and work environment and be helpful in achieving the goals of organisation. It
should be selective as poor performers can affect the performance of Brick co. and good
performers can give good results and help in achieving excellent results. Bricks co. can also go
for reference checks, personality assessment checks, interviews to make the process more
selective and easy to perform.
Training and Development- The training and development process is the best HR practice to be
performed in Bricks co. which enables it to focus on specific skill training, improve employees
current work and adds value to the work performance of the organization. The manager should
motivate his employees to do work with confidence. Various training programs must be
conducted for employees so that employees get trained according to the required skills and
techniques to be used while completing the task. The training must be effective, relevant,
purposeful and should fit to the needs of employees to get trained in particular training. Training
can be on-the-job, off-the-job, continuous, etc. to enhance their skills by checking the work
status of each and every employee and according to this it is given to them. Without training and
development programs an employee will not be able to learn about the work criteria and does not
match according to the expectations of the company. Therefore, it is beneficial for the employees
as well as organization to achieve excellent performance it is required to conduct.
Transparency and Employee benefits- Bricks co. must maintain transparency and should be
open for with each and every employee working in the organization related to the success and
failure outcomes of all employees (Sutheewasinnon, Hoque and Nyamori, 2016). Organization
must have open environment where communications can be done easily and feedbacks can be
given on regular basis so that employees feel valued and can rely on every employee. Brick co.
must provide employee benefits like career growth, work-life quality, incentives, fringe, etc. so
that they feel comfortable and trusted in working in the organisation.
2. Benefits of teams and team – based rewards to improve organization performance
Team work refers a group of individuals who work together to achieve a common goal of
the organization, with their efficient and innovative ways. Teams can work more quickly, solve
problems, brings creativity and innovation in the organization. According to Dias, Ferreira and
Carvalho, (2017) every team is guided by an individual who is the leader of that team. All the
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team members have to follow the instructions of their leader. A team leader is a person who
provides instructions, direction and guidance to group to achieve organization objective.
In brick company, the leader follows the autocratic leadership, in which leader takes its
own decision and control all activities without including team members. Leader do not include
team members in decision, they just give orders to them. Training and development programs
were also not organized for the employees. Employees were getting demotivated due to freeze
pay and not getting additional leave.
Importance of team work in an organization: -
Faster creativity and learning
Creativity increases when people work in a team. Brainstorming ideas develop learning
and skills of the employees. Shared ideas increases the knowledge at the work place of
employees. They learn to overcome all the problems in a team and can take guidance from their
co-workers. In brick company, the employees were not allowed to give ideas and has to follow
instruction given by leader, in these employees were not able to learn and develop their skills.
Blends complementary strengths
A team can work well because individual members rely on each other to bring everyone
talent in front. Team member should not hesitate to share their ideas with everyone, this develops
trust and motivate employee to feel confident while sharing ideas. In brick company, co-
worker’s ideas are appreciated than employees must learn from them, motivate each other and
build trust between them.
Teaches conflict resolution skills
Every employee has unique knowledge and habit of doing work. This can create conflict
between team workers. But sometimes these unique habit can create a successful work. If in
brick company any conflict arises between employees they were asked to solve it by themselves,
the company does not interfere between them, so any employee don't feel that the company is
partial towards anyone and this also teaches employees to be independent.
Teamwork creates healthy competition
Teamwork can create healthy competition between co-workers. According to Gafa and
et.al., (2018) when all the employees try to prove their ability and skills or wanted to increase the
chances of promotion in the organization. In brick company employees were showing
competition to each other to increase their chances of promotion or incentives. The company was
provides instructions, direction and guidance to group to achieve organization objective.
In brick company, the leader follows the autocratic leadership, in which leader takes its
own decision and control all activities without including team members. Leader do not include
team members in decision, they just give orders to them. Training and development programs
were also not organized for the employees. Employees were getting demotivated due to freeze
pay and not getting additional leave.
Importance of team work in an organization: -
Faster creativity and learning
Creativity increases when people work in a team. Brainstorming ideas develop learning
and skills of the employees. Shared ideas increases the knowledge at the work place of
employees. They learn to overcome all the problems in a team and can take guidance from their
co-workers. In brick company, the employees were not allowed to give ideas and has to follow
instruction given by leader, in these employees were not able to learn and develop their skills.
Blends complementary strengths
A team can work well because individual members rely on each other to bring everyone
talent in front. Team member should not hesitate to share their ideas with everyone, this develops
trust and motivate employee to feel confident while sharing ideas. In brick company, co-
worker’s ideas are appreciated than employees must learn from them, motivate each other and
build trust between them.
Teaches conflict resolution skills
Every employee has unique knowledge and habit of doing work. This can create conflict
between team workers. But sometimes these unique habit can create a successful work. If in
brick company any conflict arises between employees they were asked to solve it by themselves,
the company does not interfere between them, so any employee don't feel that the company is
partial towards anyone and this also teaches employees to be independent.
Teamwork creates healthy competition
Teamwork can create healthy competition between co-workers. According to Gafa and
et.al., (2018) when all the employees try to prove their ability and skills or wanted to increase the
chances of promotion in the organization. In brick company employees were showing
competition to each other to increase their chances of promotion or incentives. The company was

not performing well, so all employees forget team work and were showing their own skills and
abilities.
Team-based rewards to improve company's performance: -
Team based rewards are the incentives paid to work team or to at least one individual so
that team get motivate (Sanders and et.al., 2018). Reward is based on the performance of a team
or of an individual.
Ways to improve team based rewards: -
Incentives to pay
When team gives profitable result to its organization, the company must pay incentives to
team members. Brick company must pay incentives after the team perform well, this motivates
them and increases their efficiency to do work. Employee feels appreciated by the company.
Recognition
Award should be given to the employees or groups for performing well, completed before
time or beyond expectations. Brick company should provide recognition award to the employees,
so that they get motivated and feel appreciated for the work perform by them.
Team profit sharing
When any team perform well and due to that the company gain profit, the company
should give reward as cash to team workers or individual. Brick company should also do same
with their employees; this will motivate the employees.
3.Performance management System
Motivation is important because it helps employee to give their performance best as well
improves productivity of employee at workplace. Performance management system can be
defined as the systematic approach which is used to evaluate employee performance. By the
procedure company aligns their vision, mission and objectives along with existing resources i.e.
employee, other departments and system(Bianchi, 2016). Brick Co. can adapt performance
management system scheme within company. The main goal of the scheme to motivate
employee work hard within job place. To improve engagement and commitment of employees
within company can use various strategy by performance management system. Skill and
development program is organized by performance management so that they give their high
attendance and learns new skills. The main aim of this program to enhance employee
engagement within company.
abilities.
Team-based rewards to improve company's performance: -
Team based rewards are the incentives paid to work team or to at least one individual so
that team get motivate (Sanders and et.al., 2018). Reward is based on the performance of a team
or of an individual.
Ways to improve team based rewards: -
Incentives to pay
When team gives profitable result to its organization, the company must pay incentives to
team members. Brick company must pay incentives after the team perform well, this motivates
them and increases their efficiency to do work. Employee feels appreciated by the company.
Recognition
Award should be given to the employees or groups for performing well, completed before
time or beyond expectations. Brick company should provide recognition award to the employees,
so that they get motivated and feel appreciated for the work perform by them.
Team profit sharing
When any team perform well and due to that the company gain profit, the company
should give reward as cash to team workers or individual. Brick company should also do same
with their employees; this will motivate the employees.
3.Performance management System
Motivation is important because it helps employee to give their performance best as well
improves productivity of employee at workplace. Performance management system can be
defined as the systematic approach which is used to evaluate employee performance. By the
procedure company aligns their vision, mission and objectives along with existing resources i.e.
employee, other departments and system(Bianchi, 2016). Brick Co. can adapt performance
management system scheme within company. The main goal of the scheme to motivate
employee work hard within job place. To improve engagement and commitment of employees
within company can use various strategy by performance management system. Skill and
development program is organized by performance management so that they give their high
attendance and learns new skills. The main aim of this program to enhance employee
engagement within company.
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According to Ishizaka and Pereira, (2016) have justified in their research paper is that
bones strategy also good option to motivate employee engagement within workplace.
Performance management system can inspire employee to give high efforts towards common
goal which is set by HR. Apart from this, performance management can help employee to to
resolve their issues which occurs while task performance. Even performance management can
motivate employee to give highly performance so that become eligible to take advantage of
bonus scheme. Performance management can help human resource to adapt new leadership style
such as democratic leadership model. The main reason behind is that divisional director of Brick
co. adapts autocratic leadership style that gives negative impact on organization performance
such as low productivity of employee at workplace and unable to retain best talent with company
as result unable to meet long term goal. Democratic leadership style assist manager to become
role model for employees. Even democratic style can help Brick Co. to meet long term goal of
company by the employee support. Performance management system can assist manager to build
good relationship with employee that automatically improves profitability of company. Team-
based working theme can introduce by HR within workplace so that can generate healthy and
profitable environment at working place (Kuvaas, Buchand Dysvik, 2016). HR can assign
challenge to employee along with time deadline. Performance management system can play vital
role to promote this theme. such as encourage employee to work in team and can support their
team member to work hard to achieve common goal over the time.
According to Kokina, Pachamanova and Corbett, (2017) has been illustrated that 360
feedback strategy also implement by performance management for gathering feedbacks from HR
and customers about employee performance at workplace. On the basis of the feedbacks can
understand that which area of employee requires more improvement. As well feedback can
collect from employee about existing strategy. Additionally performance management can
encourage them to keep their opinion for improving effectiveness of strategy . It automatically
can improve employee engagement and well being within Brick Co. Thus, performance
management system enhance employee engagement and commitment within workplace.
Brick Co. faces various challenges while implementing performance management system
within company. Lack of alignment is the first challenge which faced by organization because
various department i.e. strategic development, budgeting and operational planning are set by
bones strategy also good option to motivate employee engagement within workplace.
Performance management system can inspire employee to give high efforts towards common
goal which is set by HR. Apart from this, performance management can help employee to to
resolve their issues which occurs while task performance. Even performance management can
motivate employee to give highly performance so that become eligible to take advantage of
bonus scheme. Performance management can help human resource to adapt new leadership style
such as democratic leadership model. The main reason behind is that divisional director of Brick
co. adapts autocratic leadership style that gives negative impact on organization performance
such as low productivity of employee at workplace and unable to retain best talent with company
as result unable to meet long term goal. Democratic leadership style assist manager to become
role model for employees. Even democratic style can help Brick Co. to meet long term goal of
company by the employee support. Performance management system can assist manager to build
good relationship with employee that automatically improves profitability of company. Team-
based working theme can introduce by HR within workplace so that can generate healthy and
profitable environment at working place (Kuvaas, Buchand Dysvik, 2016). HR can assign
challenge to employee along with time deadline. Performance management system can play vital
role to promote this theme. such as encourage employee to work in team and can support their
team member to work hard to achieve common goal over the time.
According to Kokina, Pachamanova and Corbett, (2017) has been illustrated that 360
feedback strategy also implement by performance management for gathering feedbacks from HR
and customers about employee performance at workplace. On the basis of the feedbacks can
understand that which area of employee requires more improvement. As well feedback can
collect from employee about existing strategy. Additionally performance management can
encourage them to keep their opinion for improving effectiveness of strategy . It automatically
can improve employee engagement and well being within Brick Co. Thus, performance
management system enhance employee engagement and commitment within workplace.
Brick Co. faces various challenges while implementing performance management system
within company. Lack of alignment is the first challenge which faced by organization because
various department i.e. strategic development, budgeting and operational planning are set by
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different team along with different framework. so, performance management unable to change
alignment (Van Thielen and et.al., 2018). Poor communication is another challenge which is
reduced measurement employee performance. Human resource management adapts autocratic
leadership style to achieve short term goal but unable to achieve employee productivity at
workplace. Employee resistance also become big threat for organization because they don't want
to give their involvement in cultural change.
By the view of (Rajnoha and Lesníková, 2016) has illustrated in their published article
that these issues can overcome when organization adapts new strategies such as open
communication strategy. This strategy can help human resource management to maintain
employee well-being within workplace by offering open communication facilities. It can support
employee to direct communicate with HR about their issues like salary issue, workload issue.
Democratic leadership style can overcome employee productivity issue. To remove employee
resistance can offer health insurance policies and compensation policies that can enhance interest
of employee to adapt new change. Flexible working hours facilities also can offer by HR
management to maintain their well-being within company. While performance management can
improves their weakness which they face while completing task. It automatically can improve
employee engagement in this facility. Additionally, organization can get high achievement in
wide number of task which is committed by employee. Thus, organization can overcomes issues
which occurs while implementing new system within company.
CONCLUSION
It can be concluded performance management system role within company and
coordination with other HR procedures for enhancing organization performance. Teams and
team based rewards is implemented for improving organization performance has been
summarized in report. Performance management system is used for improving employee
commitment and engagement can be concluded in report. Challenges identified which occurs in
company while implementing performance management system has been summarized in report.
alignment (Van Thielen and et.al., 2018). Poor communication is another challenge which is
reduced measurement employee performance. Human resource management adapts autocratic
leadership style to achieve short term goal but unable to achieve employee productivity at
workplace. Employee resistance also become big threat for organization because they don't want
to give their involvement in cultural change.
By the view of (Rajnoha and Lesníková, 2016) has illustrated in their published article
that these issues can overcome when organization adapts new strategies such as open
communication strategy. This strategy can help human resource management to maintain
employee well-being within workplace by offering open communication facilities. It can support
employee to direct communicate with HR about their issues like salary issue, workload issue.
Democratic leadership style can overcome employee productivity issue. To remove employee
resistance can offer health insurance policies and compensation policies that can enhance interest
of employee to adapt new change. Flexible working hours facilities also can offer by HR
management to maintain their well-being within company. While performance management can
improves their weakness which they face while completing task. It automatically can improve
employee engagement in this facility. Additionally, organization can get high achievement in
wide number of task which is committed by employee. Thus, organization can overcomes issues
which occurs while implementing new system within company.
CONCLUSION
It can be concluded performance management system role within company and
coordination with other HR procedures for enhancing organization performance. Teams and
team based rewards is implemented for improving organization performance has been
summarized in report. Performance management system is used for improving employee
commitment and engagement can be concluded in report. Challenges identified which occurs in
company while implementing performance management system has been summarized in report.

REFERENCES
Books and Journals
Bianchi, C., 2016. Dynamic performance management (Vol. 1). Berlin: Springer.
Ishizaka, A. and Pereira, V.E., 2016. Portraying an employee performance management system
based on multi-criteria decision analysis and visual techniques. International Journal of
Manpower.
Kokina, J., Pachamanova, D. and Corbett, A., 2017. The role of data visualization and analytics
in performance management: Guiding entrepreneurial growth decisions. Journal of
Accounting Education. 38. pp.50-62.
Kuvaas, B., Buch, R. and Dysvik, A., 2016. Performance management: Perceiving goals as
invariable and implications for perceived job autonomy and work performance. Human
Resource Management. 55(3). pp.401-412.
Rajnoha, R. and Lesníková, P., 2016. Strategic performance management system and corporate
sustainability concept-specific parametres in Slovak Enterprises. Journal of
Competitiveness. 8(3).
Van Thielen, T and et.al., 2018. How to foster the well-being of police officers: The role of the
employee performance management system. Evaluation and program planning. 70.
pp.90-98.
Dias, C.P., Ferreira, F.L. and Carvalho, V.P., 2017. The importance of teamwork in patient air
transportation. International Journal of Palliative Nursing.11(6).pp.2408-2414.
Gafa, M. and et.al., 2018. Teamwork in healthcare organisations. Pharmacy Education.5(2).
Sanders and et.al., 2018. Performance‐based rewards and innovative behaviors. Human Resource
Management.57(6).pp.1455-1468.
Rajnoha, R. and Lesníková, P., 2016. Strategic performance management system and corporate
sustainability concept-specific parametres in Slovak Enterprises. Journal of
Competitiveness. 8(3).
Sharma, N.P., Sharma, T. and Agarwal, M.N., 2016. Measuring employee perception of
performance management system effectiveness. Employee Relations.
Sutheewasinnon, P., Hoque, Z. and Nyamori, R.O., 2016. Development of a performance
management system in the Thailand public sector: Isomorphism and the role and
strategies of institutional entrepreneurs. Critical Perspectives on Accounting.40. pp.26-
44.
Books and Journals
Bianchi, C., 2016. Dynamic performance management (Vol. 1). Berlin: Springer.
Ishizaka, A. and Pereira, V.E., 2016. Portraying an employee performance management system
based on multi-criteria decision analysis and visual techniques. International Journal of
Manpower.
Kokina, J., Pachamanova, D. and Corbett, A., 2017. The role of data visualization and analytics
in performance management: Guiding entrepreneurial growth decisions. Journal of
Accounting Education. 38. pp.50-62.
Kuvaas, B., Buch, R. and Dysvik, A., 2016. Performance management: Perceiving goals as
invariable and implications for perceived job autonomy and work performance. Human
Resource Management. 55(3). pp.401-412.
Rajnoha, R. and Lesníková, P., 2016. Strategic performance management system and corporate
sustainability concept-specific parametres in Slovak Enterprises. Journal of
Competitiveness. 8(3).
Van Thielen, T and et.al., 2018. How to foster the well-being of police officers: The role of the
employee performance management system. Evaluation and program planning. 70.
pp.90-98.
Dias, C.P., Ferreira, F.L. and Carvalho, V.P., 2017. The importance of teamwork in patient air
transportation. International Journal of Palliative Nursing.11(6).pp.2408-2414.
Gafa, M. and et.al., 2018. Teamwork in healthcare organisations. Pharmacy Education.5(2).
Sanders and et.al., 2018. Performance‐based rewards and innovative behaviors. Human Resource
Management.57(6).pp.1455-1468.
Rajnoha, R. and Lesníková, P., 2016. Strategic performance management system and corporate
sustainability concept-specific parametres in Slovak Enterprises. Journal of
Competitiveness. 8(3).
Sharma, N.P., Sharma, T. and Agarwal, M.N., 2016. Measuring employee perception of
performance management system effectiveness. Employee Relations.
Sutheewasinnon, P., Hoque, Z. and Nyamori, R.O., 2016. Development of a performance
management system in the Thailand public sector: Isomorphism and the role and
strategies of institutional entrepreneurs. Critical Perspectives on Accounting.40. pp.26-
44.
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