A teaching note on the controllability “Principle” and performance measurement

2017 ◽  
Vol 30 (3) ◽  
pp. 301-311
Author(s):  
Steven T. Schwartz ◽  
Eric E. Spires ◽  
Richard A. Young
Keyword(s):  
Performance Evaluation ◽  
Performance Measure ◽  
Management Control ◽  
Accounting Students ◽  
Finished Good ◽  
Content Type ◽  
Final Assembly ◽  
Intermediate Measure ◽  
And Performance

Purpose The purpose of this note is to expose accounting students and others to recent findings in management control, specifically to the relationship between the informativeness of a performance measure and its usefulness in performance evaluation. Design/methodology/approach Numerical examples illuminate key ideas and are easy to follow and replicate by students. Findings Seemingly in contradiction to the controllability principle, performance measures that are informative about actions taken by employees are not necessarily useful for performance evaluation. This occurs when the performance being measured is related to an intermediate task, such as prepping items prior to final assembly. If prepping is an important factor in the quality of not only the intermediate good but also the finished good, and the quality of the finished good can be reasonably measured, it may not be useful to measure the prepping performance. This result holds even if obtaining the intermediate measure is costless and the intermediate measure provides unique information on the effort given to the intermediate task. Originality/value Opportunities to measure employees’ intermediate outputs are ubiquitous; therefore, judicious decisions should be made regarding the use of limited monitoring resources. This note contains intuitive, easy-to-follow illustrations (based on recent findings) that will help students and others identify situations where such evaluations are more and less useful.

Societal institutions and control system characteristics: empirical evidence from the UAE

2015 ◽  
Vol 6 (2) ◽  
pp. 268-291 ◽  
Author(s):  
Mayada Abd El-Aziz Youssef ◽  
Essam Moustafa
Keyword(s):  
Performance Evaluation ◽  
Empirical Evidence ◽  
Business Environment ◽  
Management Control ◽  
Survey Method ◽  
Content Type ◽  
The Government ◽  
Business Entities ◽  
And Performance ◽  
And Control

Purpose – This paper aims to explore the existence of two sets of factors societal institutions and management control systems’ (MCS) characteristics in the UAE business entities. Subsequently, this paper empirically examines the bilateral and the multivariate associations between the two sets. The societal institutions include six factors categorised in three main groups: cultural conventions, state structures and policies and skill development and control. The MCS characteristics consist of four factors which are: reliance on formal rules, control over the behaviour of employees, involvement of subordinates in target setting and performance evaluation and scope of information used in performance evaluation. Design/methodology/approach – Whitley’s model (1999) is adopted in the UAE business environment and the analyses are performed at the organisational level. Qualified accounting officials and managers are surveyed. The Kruskal-Wallis test, Spearman’s partial correlation and multiple regression are used for data analyses. Findings – Findings reveal the characteristics of the UAE societal institutions and the MCS in UAE organisations. They also reveal significant associations among four of the societal institution factors and most of the MCS characteristics. The results highlight the role played by the government structures and policies group in influencing the MCS characteristics in the UAE organisations. However, these results do not entirely agree with Whitley’s model. Research limitations/implications – The results of this study are restricted by the typical constraints associated with the survey method. The obtained results have implications for researchers and managers in facilitating the understanding of the relations among the various societal institutions and the MCS characteristics. Originality/value – This research, to the best of the authors’ knowledge, provides significant new empirical evidence into the relation between societal institutions and MCS characteristics in a non-Western economy.

scholarly journals Quality of life issues and occupational performance of persons with epilepsy

2012 ◽  
Vol 70 (2) ◽  
pp. 140-144 ◽  
Author(s):  
Renato Nickel ◽  
Carlos Eduardo Silvado ◽  
Francisco Manoel Branco Germiniani ◽  
Luciano de Paola ◽  
Nicolle Lucena da Silveira ◽  
...  
Keyword(s):  
Quality Of Life ◽  
Performance Measure ◽  
Occupational Performance ◽  
Canadian Occupational Performance Measure ◽  
Perceived Quality Of Life ◽  
Life Issues ◽  
Perception Of Quality ◽  
Performance Limitations ◽  
And Performance

Epilepsy causes restrictions in the performance of various daily activities. The aiming of this study was to investigate whether these restrictions affect the perceived quality of life. The assessments Quality of Life in Epilepsy-31 (QOLIE-31) and Canadian Occupational Performance Measure (COPM) were applied in a sample that consisted of a single group of 34 subjects with at least two years of uncontrolled seizures. The results indicated that the most affected domains of QOLIE-31 were seizure worry, 29.77 (±21.72), and effects of drugs, 49.75 (±28.58), and for the COPM, the average of performance and satisfaction were respectively 3.10 (±3.07) and 4.45 (±3.29), and performance limitations most frequently cited were maintain employment (18), left home alone (15) and courses (15). The application of the Spearman correlation coefficient showed that the three main performance limitations posed by the COPM, especially regarding the level of satisfaction, influence the perception of quality of life. Thus, occupational performance proves to be an important area of intervention with subjects with epilepsy.

Principles and practice in impact assessment for academic libraries

2018 ◽  
Vol 119 (1/2) ◽  
pp. 121-134 ◽  
Author(s):  
Christine Urquhart
Keyword(s):  
Performance Evaluation ◽  
Impact Assessment ◽  
Academic Libraries ◽  
Data Analytics ◽  
Open Data ◽  
Library Services ◽  
Content Type ◽  
Qualitative And Quantitative ◽  
Library Assessment ◽  
And Performance

Purpose This paper aims to examine the principles that underpin library assessment, methods used for impact and performance evaluation and how academic libraries should use the findings, and it discusses how value frameworks help. Design/methodology/approach This is a literature review covering aspects of value (value propositions, value co-creation), value frameworks (including the 2015 ACRL framework, Holbrook typology with worked example), data analytics and collaborative projects including LibQUAL+ initiatives and the use of balanced scorecard principles (including a values scorecard). Findings The use of data analytics in library assessment requires collaboration among library services to develop reliable data sets. Scorecards help ongoing impact and performance evaluation. Queries that arise may require a framework, or logic model, to formulate suitable questions and assemble evidence (qualitative and quantitative) to answer new questions about the value of library services. The perceived value framework of Holbrook’s typology, the values scorecard and the ACRL framework all support the deeper level of inquiry required. Research limitations/implications Includes examples of possible application of frameworks. Practical implications A value framework might help data analytic approaches in combining qualitative and quantitative data. Social implications Impact assessment may require assessing how value is co-created with library users in use of e-resources and open data. Originality/value The study contrasts the varying approaches to impact evaluation and library assessment in academic libraries, and it examines more in-depth value frameworks.

A validation of the performance management scale

2018 ◽  
Vol 35 (6) ◽  
pp. 1253-1267 ◽  
Author(s):  
Khahan Na-nan ◽  
Kanokporn Chaiprasit ◽  
Peerapong Pukkeeree
Keyword(s):  
Factor Analysis ◽  
Performance Evaluation ◽  
Performance Management ◽  
Goodness Of Fit ◽  
Mean Square ◽  
Evaluation Performance ◽  
Content Type ◽  
Performance Review ◽  
And Performance ◽  
Fit Index

Purpose The purpose of this paper is to develop a performance management (PM) scale questionnaire that encompasses the pre-requisite, performance planning, performance evaluation, performance review, and performance application dimensions of PM. Design/methodology/approach In the study, the 33 questionnaire questions were first validated using exploratory factor analysis (EFA) and then by confirmatory factor analysis (CFA) along the three performance dimensions. The research sample consists of 330 entrepreneurs. The factor analysis results confirm the validity of the questionnaire as a reliable entrepreneur PM evaluation tool, as evidenced by the composite reliability of 0.845 and the average variance extracted of 0.532. Findings All constructs revealed the acceptable internal consistency reliability. A good model fit was found for the measurement model using several fit index like χ2=449.983, degree of freedom=415, p-value (p)=0.114, goodness of fit index=0.927, adjusted goodness of fit index=0.901, root mean square error of approximation=0.016, and root of mean square residuals=0.032. Research limitations/implications The PM model was examined using EFA and CFA only. A sample with only SMEs entrepreneurs and large sample size and sample area can be used in future research. Practical implications This research paper is an endeavor to explore only the reliability and validity of the PM model. Thus all the five dimension, namely “pre-requisite” “performance planning,” “performance evaluation,” “performance review,” and “performance application” proved out of be reliable and validated when it will be tested in case of SMEs’ high-growth sectors and high-impact sectors. Originality/value The main contribution of this research is that all factors have a good fit and acceptable reliability value; each factor can be measured individually depending on the nature of the research.

Impact of employee pro-organizational unethical behavior on performance evaluation rated by supervisor: a moderated mediation model of supervisor bottom-line mentality

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Xiaohui Zhan ◽  
Yun Liu
Keyword(s):  
Performance Evaluation ◽  
Organizational Behavior ◽  
Hierarchical Linear Modeling ◽  
Mediating Effect ◽  
Mediation Effect ◽  
Linear Modeling ◽  
Bottom Line ◽  
Content Type ◽  
And Performance ◽  
The Relationship

Purpose The topic of employees’ unethical pro-organizational behavior (UPB) has attracted more and more interest in both practice and academic fields. However, previous studies have mainly investigated the antecedents of UPB and little research has discussed the outcome variables. This study aims to provide a comprehensive understanding of the effect mechanism of UPB on employee performance evaluation rated by a supervisor through a leader-member exchange (LMX) and the moderating role of supervisor bottom-line mentality (BLM). Design/methodology/approach This study used a sample consisting of 304 employees and 96 supervisors in several manufacturing firms in China. The authors used hierarchical linear modeling to test the hypotheses, as this was cross-level research. In addition, this paper also uses Mplus7.4 to test the moderating effects of supervisor BLM on the indirect effects between the UPB and performance evaluation by a moderated path analysis. Findings The results confirm that UPB is positively related to performance evaluation rated by supervisors. Additionally, the mediating effect of LMX in the relationship between UPB and performance evaluation is successfully demonstrated. Furthermore, supervisor BLM cross-levelly moderates the relationship between UPB and LMX, as well as moderates the mediation effect of LMX on the correlation between UPB and performance evaluation. Research limitations/implications The primary contribution of this research is building a cross-level model for the effect of UPB on followers’ performance evaluation scored by the supervisor and thereby extending the nomological networks of both UPB and performance evaluation literature. Another contribution the study makes to the literature is that it provides a new perspective to understand how UPB relates to followers’ performance evaluation. Originality/value This is the first study about how and when UPB predicts followers’ performance evaluation rated by the supervisor.

Fabrication and performance evaluation of two multi-layer passive micromixers

Sensor Review ◽  
2018 ◽  
Vol 38 (3) ◽  
pp. 321-325 ◽  
Author(s):  
Xueye Chen ◽  
Jienan Shen ◽  
Zengliang Hu
Keyword(s):  
Reynolds Number ◽  
Performance Evaluation ◽  
Design Methodology ◽  
Experimental Results ◽  
Microfluidic Chips ◽  
Mixing Index ◽  
Number Range ◽  
Content Type ◽  
Chaotic Convection ◽  
And Performance

PurposeThe purpose of this study is to provide a micromixer for achieving effective mixing of two liquids. The mixing of two liquids is difficult to achieve in microfluidic chips because they cannot form turbulence at small dimensions and velocities.Design/methodology/approachIn this paper, four kinds of passive micromixers based on splitting–recombination and chaotic convection are compared. First, a better E-shape mixing unit based on the previous F-shape mixing unit has been designed. Then, the E-shape mixing units are further combined to form three micromixers (i.e. E-mixer, SESM and FESM).FindingsFinally, the mixing experimental results show that the mixing indexes of E-mixer, SESM and FESM are more than those of F-mixer when the Reynolds number range is from 0.5 to 100. And at Re = 15, the lowest mixing index of E-mixer is 71%, which is the highest of the four micromixers.Originality/valueAt Re = 80, the highest mixing index of F-mixer and E-mixer is 92 and 94 per cent, respectively, and then it begins to decrease. But the mixing index of SESM and FESM remains close to 100 per cent.

Joint venture survival in China: the importance of tangible and intangible trust

2018 ◽  
Vol 12 (2) ◽  
pp. 173-192 ◽  
Author(s):  
Bradley James Koch ◽  
Pamela L.T. Koch
Keyword(s):  
Trust Management ◽  
Joint Venture ◽  
Positive Impact ◽  
Performance Measure ◽  
Management Control ◽  
Primary Data ◽  
Content Type ◽  
The Future ◽  
The Relationship ◽  
A Current

Purpose The purpose of this paper is to examine the relationship among joint venture survival in Sichuan and two types of trust: intangible trust and tangible trust. Intangible trust encapsulates the internal affective aspects of trust, whereas tangible trust captures the external and more easily visible willingness to commit resources to the partnership. Design/methodology/approach The primary data used in this research are based on surveys conducted in 2002-2003 of 274 foreign invested firms in Sichuan province and are from a follow-up investigation of firm survival in 2009. Findings The results show that both intangible trust and tangible trust are significant in predicting survival in joint ventures seven years into the future. In addition, the authors explore determinates of intangible and tangible trust. Management control had no impact on intangible trust, but it had a significant positive impact on tangible trust via the presence of a foreign general manager. Cultural distance had the expected negative effect on intangible trust, but an unanticipated positive influence on tangible trust. Originality/value The main contribution of this research is establishing a link between measures of trust taken in 2002 with a performance measure from 2009. Trust today, whether it is tangible or intangible, predicts performance in the future. The majority of prior research linked a current measure of trust with a current measure of performance, which blurs the trust and performance relationship, as it is likely that the relationship is reciprocal and higher levels of trust may be the result of good performance just as much as good performance is a result of higher levels of trust.

Operational performance measures for startups

2018 ◽  
Vol 22 (1) ◽  
pp. 31-41 ◽  
Author(s):  
Nopadol Rompho
Keyword(s):  
Performance Measures ◽  
Statistical Tests ◽  
Chief Executive ◽  
Performance Measure ◽  
Survey Method ◽  
Analysis Tool ◽  
Content Type ◽  
Perceived Importance ◽  
Large Corporations ◽  
And Performance

PurposeThe purpose of this study is to investigate the uses of performance measures in startup firms, including perceived importance and performance of those measures. Design/methodology/approachThe survey method is used in this study. Data are collected from founders/chief executive officers/managers of 110 startups in Thailand. The correlation analysis and analysis of variance techniques are used as the analysis tool in this study. FindingsThe results show that there is a positive relationship between the perceived importance and the performance of each metric. However, no significant differences are found in the importance and performance of each metric among the various stages of startups. Research limitations/implicationsBecause there are so few startups compared to large corporations, the sample size of this study is relatively small, which is a limitation for some statistical tests. Practical implicationsStartup should measure and monitor the correct metrics in a particular stage, instead of trying to perform well in all areas, which will lead them to lose focus, and possibly even fail. Results obtained from this study will aid startups in properly monitoring and managing their performance. Originality/valueUnlike large corporations, the performance measures used by startups vary, and depend on a startup’s stage and type. Because of the fact that there are much fewer startups than large corporations, there are a limited number of studies in this area. This research is among the first studies that try to investigate the uses of performance measure for this new type of organizations.

Perceptions and performance of knowledge workers transitioning from single-cell offices to shared workspaces: evidence from panel data

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Rachel Lopes Morrison ◽  
Philip Stahlmann-Brown
Keyword(s):  
Single Cell ◽  
Knowledge Workers ◽  
Performance Measure ◽  
Content Type ◽  
Environment Quality ◽  
Shared Spaces ◽  
Shared Workspaces ◽  
Before And After ◽  
Quasi Experimental ◽  
And Performance

Purposeto evaluate the experiences of knowledge workers who work in shared workspaces and those who moved from single-cell offices to shared workspaces.Design/methodology/approachKnowledge workers were surveyed before and after 34% moved from single-cell offices to shared workspaces. The authors exploit this panel design in the analysis.FindingsShared offices were rated as providing more distraction, less privacy and worsened indoor environment quality (IEQ) (p < 0.05). Perceptions of collaboration and networking also declined in shared workspaces. Distraction and a lack of privacy were negatively associated with self-reported productivity (p < 0.10). Neither IEQ nor collaboration nor networking was significantly associated with productivity. The perceptions of those who moved to shared workspaces and those who had worked in shared workspaces all along were statistically indistinguishable.Research limitations/implicationsThe quasi-experimental control provides evidence that it is the office type, not the experience of moving, that accounts for the evaluative changes. There are limitations inherent in using a self-rating performance measure.Practical implicationsOrganisations should be aware that the positive outcomes ascribed to shared spaces may not be apparent and that demands may outweigh benefits.Originality/valueKnowledge workers are particularly impacted by distraction and interruptions to concentrated work. The quasi-experimental design controlled for the Hawthorne effect, demonstrating that it is the office type, not the move, that accounts for differences in perceptions.

The impact of management control systems on organisational change and performance in the public sector

2019 ◽  
Vol 15 (3) ◽  
pp. 473-495
Author(s):  
Nuraddeen Abubakar Nuhu ◽  
Kevin Baird ◽  
Ranjith Appuhami
Keyword(s):  
Public Sector ◽  
Dynamic Capabilities ◽  
Organisational Change ◽  
Management Control ◽  
Employee Empowerment ◽  
Strategic Flexibility ◽  
Interactive Approach ◽  
Content Type ◽  
The Public ◽  
And Performance

Purpose This study aims to examine the role of organisational dynamic capabilities (strategic flexibility and employee empowerment) in mediating the relationship between management control systems (MCSs), in particular the interactive and diagnostic approaches to using controls, with organisational change and performance. Design/methodology/approach Data were collected based on a mail survey of public sector organisations in Australia and analysed using structural equation modelling (SEM). Findings The findings indicate that strategic flexibility and employee empowerment mediate the association between the interactive approach to MCSs with organisational performance, and strategic flexibility mediates the relationship between the interactive approach to MCSs with organisational change. Practical implications The study’s findings inform public sector practitioners as to how to enact change within and enhance the performance of public sector organisations. Specifically, managers are advised to focus on the use of interactive controls and the development of two dynamic organisational capabilities, strategic flexibility and employee empowerment. Originality/value The study provides an initial empirical insight into the relation between controls and dynamic capabilities and their role in enacting change and performance within the public sector. The findings suggest that the achievement of new public management ideals is reliant upon the organisational environment, with change and performance facilitated by the interactive use of controls and strategic flexibility and employee empowerment.

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