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Chapter 3 Internal Controls, Decentralization, and Performance 第3章内部控制、分权与绩效
IF 2 4区 计算机科学
Measurement & Control Pub Date : 2018-08-21 DOI: 10.1108/S1479-351220180000033003
Antonio Dávila, Mahendra Gupta, Richard J. Palmer
{"title":"Chapter 3 Internal Controls, Decentralization, and Performance","authors":"Antonio Dávila, Mahendra Gupta, Richard J. Palmer","doi":"10.1108/S1479-351220180000033003","DOIUrl":"https://doi.org/10.1108/S1479-351220180000033003","url":null,"abstract":"Abstract \u0000Internal control mechanisms are fundamental to organizational governance; particularly, to the agency relationship associated with decentralization of decision rights. Management accounting and organizational literatures provide conflicting predictions on the association between decentralization and internal controls, with some research arguing that internal controls be tightened to mitigate the risks associated with greater decentralization of decision rights while other work avers that tighter internal controls defeat the purposes of decentralization. In this chapter, we argue that managers choose these two organizational design variables jointly. Capitalizing on a unique database of control practices in the purchasing and payment process within the procurement function, this chapter examines the relationship between control tightness – a critical characteristic of internal controls – and decentralization. Using a simultaneous equation model, the study finds that decentralization and internal control design are endogenously determined. Tight control is negatively associated with the level of decentralization, while decentralization has a positive effect on the tightness of control. These results reconcile the apparently contradictory results relating these two variables. The chapter also finds that decentralization and tight control mechanisms operate both independently and synergistically to improve performance.","PeriodicalId":49849,"journal":{"name":"Measurement & Control","volume":"1 1","pages":""},"PeriodicalIF":2.0,"publicationDate":"2018-08-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89838257","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"计算机科学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Chapter 6 The Role of Business Intelligence in the Production, Transmission, and Reception of Performance Measures: A Case Study 第6章商业智能在生产、传输和接收绩效指标中的作用:一个案例研究
IF 2 4区 计算机科学
Measurement & Control Pub Date : 2018-08-21 DOI: 10.1108/S1479-351220180000033005
Andrea Nespeca, Maria Serena Chiucchi
{"title":"Chapter 6 The Role of Business Intelligence in the Production, Transmission, and Reception of Performance Measures: A Case Study","authors":"Andrea Nespeca, Maria Serena Chiucchi","doi":"10.1108/S1479-351220180000033005","DOIUrl":"https://doi.org/10.1108/S1479-351220180000033005","url":null,"abstract":"Furthermore, the findings illustrated in this chapter can be relevant from a practical point of view: by showing the role that BI solutions can play in producing and transmitting PM, the study shows the potential contribution of the use of the BI in managing and overcoming problems arising in these phases, favoring the use of these measures.","PeriodicalId":49849,"journal":{"name":"Measurement & Control","volume":"EMC-25 2","pages":""},"PeriodicalIF":2.0,"publicationDate":"2018-08-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72614394","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"计算机科学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Chapter 10 Performance Measurement in Health Care: The Case of Best/Worst Performers Through Administrative Data 第十章卫生保健的绩效衡量:通过行政数据的最佳/最差表现者的案例
IF 2 4区 计算机科学
Measurement & Control Pub Date : 2018-08-21 DOI: 10.1108/S1479-351220180000033010
Afsaneh Roshanghalb, C. Mazzali, E. Lettieri, A. Paganoni
{"title":"Chapter 10 Performance Measurement in Health Care: The Case of Best/Worst Performers Through Administrative Data","authors":"Afsaneh Roshanghalb, C. Mazzali, E. Lettieri, A. Paganoni","doi":"10.1108/S1479-351220180000033010","DOIUrl":"https://doi.org/10.1108/S1479-351220180000033010","url":null,"abstract":"Abstract \u0000This study investigates the stability of the “hospital effect” on performance over time by administrative health data as a source of evidence. Using 78,907 heart failure adult records from 117 hospitals in the Lombardy Region (Northern Italy) over three years (2010–2012), we analyzed hospital performance in terms of 30-day mortality and 30-day unplanned readmissions to gather evidence about the stability of the “hospital effect.” Best/worst performers were identified through multi-level models that combine both patient and hospital covariates. Our results confirm that managerial choices affect hospital performance, and that the “hospital effect” is not, contrary to expectations, stable over the short term. Performance improvement/worsening over the three years has been also analyzed.","PeriodicalId":49849,"journal":{"name":"Measurement & Control","volume":"40 1","pages":""},"PeriodicalIF":2.0,"publicationDate":"2018-08-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88934052","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"计算机科学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Chapter 5 Integrated Reporting and Sustainability Reporting: A Global Assessment 第五章综合报告与可持续发展报告:全球评估
IF 2 4区 计算机科学
Measurement & Control Pub Date : 2018-08-21 DOI: 10.1108/S1479-351220180000033006
B. Needles, Marian Powers, M. Frigo, A. Shigaev
{"title":"Chapter 5 Integrated Reporting and Sustainability Reporting: A Global Assessment","authors":"B. Needles, Marian Powers, M. Frigo, A. Shigaev","doi":"10.1108/S1479-351220180000033006","DOIUrl":"https://doi.org/10.1108/S1479-351220180000033006","url":null,"abstract":"Abstract \u0000This study establishes a baseline evaluation of sustainability reporting (SR) and integrated reporting (IR) practices among groups of companies globally using a combined evaluation matrix. We evaluate a sample of high performance companies (HPC), global reporting initiative (GRI) companies, international integrated reporting committee (IIRC) companies, and a control group of companies that do not belong to any of these groups. We test for high performance and compliance with a 30-point evaluation matrix for financial reporting, corporate governance, integrated disclosure, SR, and assurance developed from the standards set by GRI and IIRC. This chapter provides evidence as to the current IR and SR states, and shows that considerable variation exists even among companies that have pledged to improve reporting in this arena. The analysis also shows that companies that belong to no special group do in fact score on a level that shows that SR and IR standards are being implemented by many companies in the world, not just those in special groups like the HPC, GRI, and IIRC. Finally, this study provides direction for global regulators and professional associations, and to the management of companies that aspire to HPC status while meeting the IR and SR standards.","PeriodicalId":49849,"journal":{"name":"Measurement & Control","volume":"55 1","pages":""},"PeriodicalIF":2.0,"publicationDate":"2018-08-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84490086","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"计算机科学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Chapter 1 Performance Measurement and Management Control: Challenges for Applications and Research in New Settings 第一章绩效测量与管理控制:新环境下应用与研究的挑战
IF 2 4区 计算机科学
Measurement & Control Pub Date : 2018-08-21 DOI: 10.1108/S1479-351220180000033001
M. Epstein
{"title":"Chapter 1 Performance Measurement and Management Control: Challenges for Applications and Research in New Settings","authors":"M. Epstein","doi":"10.1108/S1479-351220180000033001","DOIUrl":"https://doi.org/10.1108/S1479-351220180000033001","url":null,"abstract":"Abstract \u0000While balanced scorecards, strategy maps, and causal linkage models have been applied extensively by profit organizations over the last two decades, a similar approach to analysis, called logic models, has been increasingly applied by non-profit and other social-purpose organizations. This chapter provides a discussion of the basics of logic models and shows their application in three different settings, which include personal improvement, the social impact of business schools, and corporate governance. The chapter also provides an extensive discussion on field research and a case study of a leading international business school, wherein logic models were applied followed by social impact measurement. Finally, the chapter includes suggestions for future research that is needed to improve the applications of logic models and social impact measurement and the success of social-purpose organizations including business schools.","PeriodicalId":49849,"journal":{"name":"Measurement & Control","volume":"1981 1","pages":""},"PeriodicalIF":2.0,"publicationDate":"2018-08-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90310307","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"计算机科学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Chapter 8 Managerial Control Systems in Family Business: State of the Art 第八章家族企业的管理控制制度:最新进展
IF 2 4区 计算机科学
Measurement & Control Pub Date : 2018-08-21 DOI: 10.1108/S1479-351220180000033008
Lucrezia Songini, Chiara Morelli, Paola Vola
{"title":"Chapter 8 Managerial Control Systems in Family Business: State of the Art","authors":"Lucrezia Songini, Chiara Morelli, Paola Vola","doi":"10.1108/S1479-351220180000033008","DOIUrl":"https://doi.org/10.1108/S1479-351220180000033008","url":null,"abstract":"Forty-five articles have been analyzed, which were issued in 29 sources. Research findings show that the literature on MCS in family business is limited and not very conclusive. Some authors focused on the type of controls, other authors outlined the role of MCS in managerialization and the relation with professionalization. A few studies focused on some specific mechanisms, especially strategic planning and compensation. Some contributes dealt with MCS’ determinants and impacts. Differences between family and non-family firms were proposed. However, a clear and organized picture of the features of MCS in family firms, their determinants, and impacts has not yet been developed. Particularly, the impact of the distinctive features of family business on MCS represents an underdeveloped research field along with how MCS can be differently developed and used in different kinds of family firms. In the light of findings of the literature review, we propose a reference research framework on MCS in family business.","PeriodicalId":49849,"journal":{"name":"Measurement & Control","volume":"24 1","pages":""},"PeriodicalIF":2.0,"publicationDate":"2018-08-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79628696","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"计算机科学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 6
Chapter 4 Strategy and Organizational Performance: The Role of Risk Management System Development 第四章战略与组织绩效:风险管理体系发展的作用
IF 2 4区 计算机科学
Measurement & Control Pub Date : 2018-08-21 DOI: 10.1108/S1479-351220180000033004
Darja Peljhan, Danijela Miloš Sprčić, Mojca Marc
{"title":"Chapter 4 Strategy and Organizational Performance: The Role of Risk Management System Development","authors":"Darja Peljhan, Danijela Miloš Sprčić, Mojca Marc","doi":"10.1108/S1479-351220180000033004","DOIUrl":"https://doi.org/10.1108/S1479-351220180000033004","url":null,"abstract":"Our study investigates the relationships between risk management systems (RMS), strategy and organizational performance. The existing research has extensively studied the effect of strategy on organizational performance. There is also a growing body of literature suggesting that RMS positively influence the achievement of organizational objectives. However, there are only a few conceptual papers (and no empirical evidence) on the relationship between strategy and RMS. We investigate whether different strategy types (defender, analyzer, prospector, and reactor) induce different levels of RMS development and, hence, affect performance indirectly, as well as directly. We use regression analysis and survey data to test the proposed relationships. Our results confirm the direct effects of strategy type and RMS development on performance. We confirm that prospectors perform better than defenders, analyzers, and reactors across five measures of performance (profitability, sales growth, market share, new product development, and customer satisfaction). We also find that companies with more developed RMS perform better in terms of non-financial performance (measured by new product development). Contrary to the prevailing evidence, we do not find significant results for financial performance. Moreover, our findings show that there is no mediating effect of RMS development in the relationship between strategy type and performance. This implies that RMS and strategy act as independent variables, each individually affecting organizational performance.","PeriodicalId":49849,"journal":{"name":"Measurement & Control","volume":"12 1","pages":""},"PeriodicalIF":2.0,"publicationDate":"2018-08-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89731698","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"计算机科学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 5
Prelims 预备考试
IF 2 4区 计算机科学
Measurement & Control Pub Date : 2018-08-21 DOI: 10.1108/s1479-351220180000033012
{"title":"Prelims","authors":"","doi":"10.1108/s1479-351220180000033012","DOIUrl":"https://doi.org/10.1108/s1479-351220180000033012","url":null,"abstract":"","PeriodicalId":49849,"journal":{"name":"Measurement & Control","volume":"19 1","pages":""},"PeriodicalIF":2.0,"publicationDate":"2018-08-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83679348","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"计算机科学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Chapter 7 Controller Roles: Scale Development and Validation 第7章控制器角色:规模开发和验证
IF 2 4区 计算机科学
Measurement & Control Pub Date : 2018-08-21 DOI: 10.1108/S1479-351220180000033007
S. Fourné, Daniel Guessow, Utz Schäffer
{"title":"Chapter 7 Controller Roles: Scale Development and Validation","authors":"S. Fourné, Daniel Guessow, Utz Schäffer","doi":"10.1108/S1479-351220180000033007","DOIUrl":"https://doi.org/10.1108/S1479-351220180000033007","url":null,"abstract":"Abstract \u0000We develop and validate measurement instruments for the business partner, watchdog, and scorekeeper roles of controllers. This study addresses calls to enhance the quality of survey research in management accounting by devoting more attention to scale development and especially to construct validity. By focusing on the activity sets of the controllers’ roles, we provide a theoretically and empirically grounded picture of their current roles. The measurement instruments presented in this study enable systematic research progress on controller roles, their relationships, antecedents, and performance outcomes.","PeriodicalId":49849,"journal":{"name":"Measurement & Control","volume":"34 1","pages":""},"PeriodicalIF":2.0,"publicationDate":"2018-08-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91002719","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"计算机科学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 4
Chapter 9 Accounting for the Construction of Research Quality in Australia’s Research Assessment Exercise 第9章:澳大利亚研究评估中研究质量建设的核算
IF 2 4区 计算机科学
Measurement & Control Pub Date : 2018-08-21 DOI: 10.1108/S1479-351220180000033009
Ann Martin‐Sardesai, J. Guthrie
{"title":"Chapter 9 Accounting for the Construction of Research Quality in Australia’s Research Assessment Exercise","authors":"Ann Martin‐Sardesai, J. Guthrie","doi":"10.1108/S1479-351220180000033009","DOIUrl":"https://doi.org/10.1108/S1479-351220180000033009","url":null,"abstract":"Abstract \u0000This chapter explores the development and the role of accounting for research quality in Australia’s Excellence in Research for Australia (ERA) assessment exercise. It tracks the progress of performance measurement systems from quantitative to qualitative measurement within the Australian higher education sector since 1970, leading up to the implementation of a formal ERA in 2010, and its subsequent iterations in 2012, 2015, and 2018. Although only a part of the ERA submissions, now certain published research outputs provide the primary evidence for research quality to most ERA panels and are a significant driver of the final rating awarded. Before the authors assess the 2018 exercise, they will examine the ever-changing role of journal publications as a vehicle for academic research output.","PeriodicalId":49849,"journal":{"name":"Measurement & Control","volume":"16 1","pages":""},"PeriodicalIF":2.0,"publicationDate":"2018-08-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89607413","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"计算机科学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 5
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