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Proponents of the Balanced Scorecard (BSC) emphasize that the BSC translates strategy into action, but that Strategy Maps are a crucial mean to sustainable change. This literature review investigates how Strategy Maps are linked to strategic and organizational change. We aim at a better...
Persistent link: https://www.econbiz.de/10014138383
accounting to performance through the choice of strategy.Methodology/Technique – The method by structural equation modeling on 70 … paper shown that the accounting management directly influence the performance, but not mediated by strategy. The practice of … performance measurement techniques such as the balanced scorecard, measurements based performance, and the economic value added …
Persistent link: https://www.econbiz.de/10012926689
the characteristics of dashboards that promote use and lead to individual and organizational performance gains. This study …, perceived managerial performance, and perceived organizational performance. Prior research has expressed concerns over the … tendency of managers to lose sight of strategic objectives (i.e., strategy surrogation) and focus solely on performance …
Persistent link: https://www.econbiz.de/10012837257
Although conceptual research in the accounting literature suggests that the use of performance-measurement systems … performance measures to the influence of functional subunits in strategic decision making. Our research model tests the effects of … two types of performance-measure use on functional strategic decision influence: (1) decision-facilitating use and (2) use …
Persistent link: https://www.econbiz.de/10014156310
performance outcomes. Using a matched sample of 180 companies, we find that corporations that voluntarily adopted environmental … their counterparts over the long-term, both in terms of stock market and accounting performance. The outperformance is …
Persistent link: https://www.econbiz.de/10012975600
policy, organizational strategy and performance. First, we find that firms with better performance, higher R&D intensity … favorably with their investments, organizational strategy and performance whereas CSR concerns and firm attributes are by and … large negatively related. Using a 2SLS procedure, we verify that the CSR-performance relation is robust to corrections for …
Persistent link: https://www.econbiz.de/10013089473
Lawyers now serve as executives in 44% of corporations. Although endowed with gatekeeping responsibilities, executive lawyers face increasing pressure to use time on strategic efforts. In a lawyer fixed effects model, we quantify that lawyers are half as important as CEOs in explaining variances...
Persistent link: https://www.econbiz.de/10013006150
Lawyers now serve as executives in 44% of corporations. Although endowed with gatekeeping responsibilities, executive lawyers face increasing pressure to use time on strategic efforts. In a lawyer fixed effects model, we quantify that lawyers are half as important as CEOs in explaining variances...
Persistent link: https://www.econbiz.de/10013006378
We examine factors influencing firms' strategic disclosure of executive pay in Korea. Because the disclosure rules in Korea do not mandate but only recommend that firms distinguish between inside executive directors and outside directors when reporting the average pay of directors, this...
Persistent link: https://www.econbiz.de/10013086108
Passion - in the sense of fervent commitment to action - and compassion - understood as sensitive openness for social and ecological concerns - are not a sure formula for business success. Whether social or ecological entrepreneurs, who find themselves under pressure from market competition,...
Persistent link: https://www.econbiz.de/10011784179