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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
Der Volkswagen-Konzern hat sich um die Jahreswende 2007/2008 für eines der ehrgeizigsten Wachstumsprojekte in der Automobilindustrie entschieden: Bis zum Jahr 2018 soll der japanische Wetbewerber Toyota - etwa hinsichtlich des Absatzvolumens und der Profitabilität - übertroffen werden....
Persistent link: https://www.econbiz.de/10008939835
Endlich! Die Krise ist vorbei. Die Auftragsbücher der Unternehmensind voll wie lange nicht mehr, und die Konjunkturforschungsinstituteüberbieten sich mit optimistischen Prognosen.Deutschland hat im letzten Jahr mit einem Wachstum des Bruttoinlandsproduktsum 2,7 Prozent zu seiner Rolle als...
Persistent link: https://www.econbiz.de/10008939864
This study confirms that companies in all industries can generate above-average TSR, the "gold standard" of value creation. In the long-run, this is fuelled by three key fundamental metrics-margins, asset productivity and investment growth.
Persistent link: https://www.econbiz.de/10005845338
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
We study the impact of accelerated vesting of equity awards on takeovers, whereby the restricted stock and/or stock options of the target CEO immediately vest and become unrestricted upon the close of the acquisition. We find that takeover premiums are significantly larger when the target CEO...
Persistent link: https://www.econbiz.de/10013117248
performance, and undertake riskier deals than acquirers without a contract. Further investigation of individual contract …
Persistent link: https://www.econbiz.de/10013083291