Purpose – This paper seeks to analyze how compensation framing influences the risk‐taking behavior of the firm's chief executive officer (CEO), and the mediating role played by risk bearing. Design/methodology/approach – The study employs a sample of 108 US firms that issued an initial...

This his paper focuses on a specific aspect of Value‐Based Management (VBM), the design of performance measurement systems. This remains an important challenge not only in Management Accounting but also in Human Resources Management. Performance measurement on various levels of organisation...

Assessing Internal Strategic Choice Decisions The strategic choice models of Child, Galbraith, Thompson, and related work by Ansoff, Chakravarthy and Miles and Snow provide important extensions to strategic management and structural contingency theory. The strategic choice models and related...

This study suggests that while gender differences in work values exist (as measured by task‐oriented, contextual and job involvement scales), the magnitude and significance of the observed differences between men and women decrease as occupation and length of socialisation are partialled out.

The objectives of performance appraisal are outlined, and the problems with performance evaluation are examined. Race, age and sex discrimination are discussed in relation to Equal Employment Opportunity Commission guidelines. A performance appraisal model is laid down with step by step...