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Growing competition in the investment bankingindustry has given rise to increasing demand forhigh functionality software applications that canbe developed in a short period of time. Yet deliveringsuch applications creates a bottleneck insoftware development activities. This dilemmacan be...
Persistent link: https://www.econbiz.de/10012751241
This paper reports on a multi-year field study conducted at the FirstBoston Corporation to investigate the performance of its object andrepository-based integrated computer aided software engineering (I-CASE)tool called High Productivity Systems (HPS). We present productivity andsoftware reuse...
Persistent link: https://www.econbiz.de/10012751242
Persistent link: https://www.econbiz.de/10012751243
The mixed results from earlier studies examining the links between nonfinancial measures and financial performance suggest that contextual variables may moderate these relationships. We use data from more than 800 stores of a retail chain to assess whether the relationship between nonfinancial...
Persistent link: https://www.econbiz.de/10012752684
Performance improvements subsequent to the implementation of a pay-for-performance plan can result because more productive employees self-select into the firm (selection effect) and/or because employees allocate effort to become more effective (effort effect). We analyze individual performance...
Persistent link: https://www.econbiz.de/10012752832
This paper presents a new method for estimating standards. Prior accounting research suggests the need for flexibility in setting standards in order to allow managers to make trade-offs between efficiency and attainability, and also between inputs with different relative prices to minimize cost....
Persistent link: https://www.econbiz.de/10012752951
Much management accounting research focuses on design of incentive compensation contracts. A basic assumption in these contracts is that performance-based incentives improve employee performance. This paper reports on a field test of the multi-period incentive effects of a performance-based...
Persistent link: https://www.econbiz.de/10012752992
Linearity and separability assumptions are pervasive in most not-for-profit governance and performance measurement systems. In this paper, we employ both parametric and nonparametric econometric methodologies to test the linearity and separability assumptions using data collected from the...
Persistent link: https://www.econbiz.de/10012746408
Persistent link: https://www.econbiz.de/10009127735
In this study, we examine how business strategies affect compensation contracting and performance evaluation. Using textual measures of business strategies derived from corporate 10-K filings, we find that firms adopting the operational excellence strategy place a higher compensation weight on...
Persistent link: https://www.econbiz.de/10013321635