Many organizations implement the Balanced Scorecard (BSC) in their headquarters and strategic business units (SBUs), but not in the shared service units (SSUs). Kaplan and Norton (2006) indicate that it is important to implement the BSC on SSUs in order to provide administrators with information...

Agency theory argues that pay-performance sensitivity to agents should be negatively associated with risk; however, some empirical evidence suggests the opposite. While analytical studies do not reach consensus on the relation between competition and pay-performance sensitivity, empirical...

Using car dealership data, we examine the relevance of forward-looking (FL) and contemporaneous (CO) measures for pay-for-performance incentives (bonus, annual raise, promotions) for long-horizon employees. Economic models suggest that while contracts with FL performance measures mitigates the...

This study investigates how multi-sourcing can influence the use of management controls in the presence of varying buyer-supplier power dependencies. Multi-sourcing is an interorganizational design choice that can help buyers collect valuable information to facilitate cost and performance...

This research examines physician response to implementation of an activity-based costing (ABC) system developed and designed with physician input. We analyze changes in resource utilization for treatment of cataract patients and find changes in practice patterns, where physicians redeployed...

We used structured questionnaires and interviews to explore cultural factors affecting adaptation to fluid workgroups and teams in Taiwan and Australia, proxying for Chinese and Anglo-American societies. Consistent with collectivist, high power distance culture, we find members of Taiwanese...