Similar Search Results

On the use of nonfinancial performance measures in management compensation

Sliwka, Dirk - 2001

It is often claimed that (i) managers work too hard on operational issues and do not spend enough effort on strategic activities and (ii) something can be done about this by introducing nonfinancial performance measures as for instance with a balanced scorecard. We give an explanation for both...

Persistent link: https://www.econbiz.de/10011539694

Managers’ Self-Serving Incentives : Information Avoidance in Performance Evaluation

Arshad, Farah - 2021

In many organizational contexts, managers might have self-serving incentives whereby giving high evaluations to … employees comes at the expense of their own payoff. In this study, I examine the impact of managers’ self-serving incentives on …-serving incentives collect less information than managers with no self-serving incentives. When managers do collect all available …

Persistent link: https://www.econbiz.de/10013252250

The influence of sufficiency economy philosophy practice on SMEs’ performance in Thailand

Muttanachai Suttipun; Arwae, Afsa - In: Entrepreneurial business and economics review : EBER 8 (2020) 2, pp. 179-198

Objective: The objective of the article is to investigate the extent and level of sufficiency economy philosophy (SEP) practice, the performance measured by the balanced scorecard (BSC) of small and medium-sized enterprises (SMEs) in Thailand, and to test the influence of SEP practice on SMEs’...

Persistent link: https://www.econbiz.de/10012517203

Disclosure of operational performance in DSE listed companies : do firm and industry characteristics matter? : a balanced score card approach

Ngole, Shaban; Mabonesho, Ernest - In: Cogent business & management 10 (2023) 2, pp. 1-19

The purpose of this study is twofold: first, to examine the disclosure level of operational performance and second; to examine whether firm and industry characteristics matter in the disclosure of corporate information. The study uses data from twenty-one companies listed at the Dar Es Salaam...

Persistent link: https://www.econbiz.de/10014503313

On the use of nonfinancial performance measures in management compensation

Sliwka, Dirk - 2001

Persistent link: https://www.econbiz.de/10001642006

Balanced Scorecard Practices Amongst Thai Companies : Performance Effects

Guthrie, James P. - 2011

Purpose – The purpose of this paper is to provide a descriptive analysis of Balanced Scorecard (BSC) usage among companies on the Thai stock exchange; and to assess the performance effects of this BSC use.Design/methodology/approach – Sample organisations were surveyed through a questionnaire...

Persistent link: https://www.econbiz.de/10013131363

Evaluating Conflicting Performance on Driver and Outcome Measures : The Effect of Strategy Maps

Mastilak, Christian - 2012

This study examines how strategy maps affect balanced scorecard (BSC) evaluators' assessments of managerial performance when there is inconsistent performance on the driver and outcome measures. We find that, when managers achieve target levels of performance on driver but not outcome measures,...

Persistent link: https://www.econbiz.de/10013115800

The Intellectual Capital Statement and the Balanced Scorecard as Complementary Models in Measuring Firm's Intangibles, an Exploratory Study

Veltri, Stefania - 2012

The purpose of this paper is to examine the role of two different new management tool, the Balanced Scorecard (BSC) and the Intellectual Capital Report (ICR) in managing and reporting intangibles. Unlike the majority of IC scholars the author, and consistently with Bukh et al. (2005), the author...

Persistent link: https://www.econbiz.de/10013096725

Cooper, David J. - 2013

We explore how the Balanced Scorecard (BSC), as a management accounting technique, emerged in local practice and was developed and marketed as a global management practice. Drawing on actor network theory (ANT) the paper offers an analytical history of the BSC, emphasizing how its various...

Persistent link: https://www.econbiz.de/10013092552

Limiting the Effect of Attribution and Construal Errors on Strategy Evaluation Using a Strategic Performance Measurement System

Guo, Lan - 2012

The multiple performance measures included in strategic performance measurement systems (SPMS), including the balanced scorecard, should be selected to represent a set of causally-linked strategic drivers and outcomes (Ittner and Larcker 2001, 2005; Chenhall 2005; Kaplan and Norton 1996). The pattern of...

Persistent link: https://www.econbiz.de/10013112557

1
2
3
4
5
6
7
8
9
10
Next
Last