Line item budgeting is a widely used managerial control device in governmental and nonprofit organizations. In this study, we explicitly model the relationship between input quantities and their prices with particular focus on the line item budgeting assumption of input separability, i.e.,...

Recent studies report an increasing use of nonfinancial measures such as product quality, customer satisfaction and market share in performance measurement an compensation systems. A growing literature suggests that nonfinancial performance measures are better predictors of long-term performance...

Accounting performance measures such as earnings and cash flows are useful for both valuation and performance evaluation purposes. However, little evidence exists on whether there is any association between these two roles. In this study, we provide large sample empirical evidence that the...

Performance improvements subsequent to the implementation of a pay-for-performance plan may result either because more productive employees self-select into the firm (selection effect) and/or because employees allocate more effort to learn how to perform their tasks better (effort effect). We...

Alternative forms of executive compensation have different incentive and risk attributes and may respond differently to alternative firm performance measures. Various aspects of the interrelations between compensation components and firm performance measures are considered in an empirical model...

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...

This paper presents an empirical study of the strategic contributions of automated tellermachines (ATMs) to improving a bank branch's local deposit market share at the expense of itscompetitors. By extending previous models of deposit market share in branch banking to incorporateATM technology...

This paper presents a new approach for evaluating the quality ofmanagerial choices in information technology (IT) deployment. Theapproach involves measuring the extent to which deployment sitesperform in accordance with the firm's objectives, given theconstraints of their competitive...

This paper makes the business case for automating the collection ofsoftware metrics for gauging development performance in integratedcomputer aided software engineering (CASE) environments that arecharacterized by an object-oriented development methodology and acentralized repository. The...

Traditionally, software management has focused primarily upon cost control.Today, with the emerging capabilities of computer aided software engineering (CASE)and corresponding changes in the development process, the opportunity exists to viewsoftware development as an activity that creates...