Benchmarks and Performance Measures

2018 ◽  
Author(s):  
Nicola Jane Holt ◽  
Leah Furbert ◽  
Emily Sweetingham

The current research sought to replicate and extend work suggesting that coloring can reduce anxiety, asking whether coloring can improve cognitive performance. In two experiments undergraduates (N = 47; N = 52) colored and participated in a control condition. Subjective and performance measures of mood and mindfulness were included: an implicit mood test (Experiment 1) and a selective attention task (Experiment 2) along with a divergent thinking test. In both experiments coloring significantly reduced anxiety and increased mindfulness compared with control and baseline scores. Following coloring participants scored significantly lower on implicit fear, than the control condition, and significantly higher on selective attention and original ideation. Coloring may not only reduce anxiety, but also improve mindful attention and creative cognition.


2004 ◽  
Vol 79 (3) ◽  
pp. 545-570 ◽  
Author(s):  
Margaret A. Abernethy ◽  
Jan Bouwens ◽  
Laurence van Lent

We investigate two determinants of two choices in the control system of divisionalized firms, namely decentralization and use of performance measures. The two determinants are those identified in the literature as important to control system design: (1) information asymmetries between corporate and divisional managers and (2) division interdependencies. We treat decentralization and performance measurement choices as endogenous variables and examine the interrelation among these choices using a simultaneous equation model. Using data from 78 divisions, our results indicate that decentralization is positively related to the level of information asymmetries and negatively to intrafirm interdependencies, while the use of performance measures is affected by the level of interdependencies among divisions within the firm, but not by information asymmetries. We find some evidence that decentralization choice and use of performance measures are complementary.


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