The interaction effect of quantity and characteristics of accounting measures on performance evaluation

2020 ◽  
Vol 32 (3) ◽  
pp. 305-321
Author(s):  
Koichi Hioki ◽  
Eiichiro Suematsu ◽  
Hiroshi Miya
Keyword(s):  
Performance Evaluation ◽  
Design Methodology ◽  
Information Overload ◽  
Need For Cognition ◽  
Accounting System ◽  
Careful Attention ◽  
Content Type ◽  
Utility Company ◽  
Customer Perspective ◽  
Practical Implications

Purpose This study aims to investigates the appropriate number and kinds of accounting measures managers should use in their decision-making. Design/methodology/approach The authors apply an experimental method with 54 participants who work for a utility company in Japan. Findings This study suggests that under information overload, in which many measures are handled simultaneously, managers who have a high Need for Cognition (NFC) can no longer use either financial or customer perspective measures effectively, while when there is no information overload, they can use those measures. Managers with low NFC do not use customer perspective measures even when information overload does not occur. Practical implications This study concludes that we need to pay careful attention to differences in managers’ NFC as well as how many and what kind of measures should be provided to managers when designing multi-measures for performance evaluation. Originality/value This paper sheds light on the relationships among the number of measures, the characteristics of measures, and managers’ cognitive style when designing a management accounting system.

Transferring knowledge through success stories

2019 ◽  
Vol 28 (1) ◽  
pp. 8-10
Keyword(s):  
Design Methodology ◽  
Information Overload ◽  
Employee Performance ◽  
Simple Task ◽  
Content Type ◽  
Success Stories ◽  
Small Collection ◽  
Pertinent Information ◽  
The Relationship ◽  
Practical Implications

Purpose This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies. Design/methodology/approach This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context. Findings This research paper concentrates on the relationship between the number of success stories an employee receives and that employee's performance, which the results reveal isn't linear since the effect of such stories is impacted by the level of complexity of the employee's task. Hearing increasingly more success stories improves the recent simple task performance of high and low performing employees, but average performers benefit most from exposure to a small collection of stories. For complex tasks a limited number of success stories yield the best employee performance, as this avoids information overload. Originality/value The briefing saves busy executives and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.

Using chatbots to aid transition

2018 ◽  
Vol 35 (2) ◽  
pp. 118-129 ◽  
Author(s):  
Sofy Carayannopoulos
Keyword(s):  
Design Methodology ◽  
Information Overload ◽  
Effective Means ◽  
Information Access ◽  
First Year ◽  
Content Type ◽  
Large Classes ◽  
Student Transition ◽  
Time Commitment ◽  
Practical Implications

Purpose The purpose of this paper is to examine how chatbots can be used to address two key struggles that students face in first year – a sense of being disconnected from the instructor, and information overload. The authors propose that chatbots can be a useful tool for helping students navigate the volumes of information that confront them as they begin attending university, while at the same time feeling somewhat personally connected with the instructor. This is achieved without increasing instructor time commitment, and perhaps reducing it in large classes. The paper reveals the results of applying this tool in a large first year class and proposes improvements for future iterations. Design/methodology/approach A tool was designed and implemented and tested against research insights. Findings Chatbots are an effective means to reduce student transition challenges. Research limitations/implications Technology which feels social and personal as well as functioning on a tool that students use will make the student feel more connected to the course and the instructor. Practical implications Tools aiding transition should be easy to use and allow customizable information access. Originality/value Chatbots are an unexplored tool. They have the benefit of addressing information overload as well as making the student feel socially connected without increasing instructor workload.

Harmonization of management accounting in health care

2014 ◽  
Vol 10 (3) ◽  
pp. 338-354
Author(s):  
Hannele Kantola
Keyword(s):  
Design Methodology ◽  
Diagnosis Related Groups ◽  
Accounting System ◽  
Content Type ◽  
Research Material ◽  
Health Centres ◽  
Original Goal ◽  
Standardization Process ◽  
Regional Hospitals ◽  
Practical Implications

Purpose – The purpose of this paper is to describe the standardization of cost accounting by diagnosis-related groups (DRG) and how specialized medical care has managed this change in Finland. Design/methodology/approach – Qualitative research material was collected over six years to analyze the changes in the standardization process. Findings – It was found that individual actors customize the process to meet their needs. Because the goal of standardization is comparison, the customization does not result in a homogenous national system. Research limitations/implications – This paper’s limitation is that it focusses on an investigation of the adoption and use of the DRG system in hospital districts. Extending the research from this area to also cover health centres and regional hospitals could provide a broader picture of the use of the system. Practical implications – Even though the actors report that they are using the DRG, our research illustrates how the same system is used in different ways and for different purposes in different organizations that impacts the original goal of national cost comparability. Originality/value – This paper’s contribution is to show how the construction of an accounting system takes shape when spreading through organizations and society, and how its homogeneous nature is managed.

Big hopes for big data

2017 ◽  
Vol 31 (2) ◽  
pp. 23-25
Keyword(s):  
Big Data ◽  
Design Methodology ◽  
Reading Time ◽  
Explicit Knowledge ◽  
Information Overload ◽  
Unstructured Data ◽  
Text Analytics ◽  
Content Type ◽  
Pertinent Information ◽  
Practical Implications

Purpose This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies. Design/methodology/approach This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context. Findings More than ever before, current organizations see knowledge as the key to success. The emphasis on effective knowledge management (KM) has increased accordingly. However, the ubiquitous nature of data available to firms means that conventional KM tools are largely incapable of coping with such an information overload. Big data text analytics offers considerably greater scope in this respect. Its tools and technologies can enable businesses to extract important information from masses of structured and unstructured data and convert the information into explicit knowledge that can be absorbed and exploited to help secure a competitive advantage. Practical implications The paper provides strategic insights and practical thinking that have influenced some of the world’s leading organizations. Originality/value The briefing saves busy executives and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.

Individual differences impact support for vigilante justice

2016 ◽  
Vol 8 (3) ◽  
pp. 186-196 ◽  
Author(s):  
Christine M McDermott ◽  
Monica K Miller
Keyword(s):  
Decision Making ◽  
Individual Differences ◽  
Design Methodology ◽  
Moral Disengagement ◽  
Need For Cognition ◽  
Content Type ◽  
Starting Point ◽  
Vigilante Justice ◽  
Us University ◽  
Practical Implications

Purpose – The purpose of this paper is to explore the relationships between moral disengagement, individual differences (i.e. need for cognition (NFC), faith in intuition, legal authoritarianism) and responses to vigilantism. Design/methodology/approach – US university students were surveyed. Findings – NFC reduced support for vigilante justice while legal authoritarianism increased support for vigilante justice. Both relationships are mediated by moral disengagement, which also increases support for vigilante justice. Research limitations/implications – The present study provides a starting point for further research on individual differences and responses to vigilantism. Practical implications – Results expand on the understanding of the function of individual differences in a morally charged decision-making task. Content has implications for academics and legal practitioners. Originality/value – Vigilante justice is embedded within American culture. However, vigilantism is currently illegal, and recent instances of what might be considered vigilante justice (e.g. George Zimmerman, David Barajas) have highlighted the controversy surrounding such extralegal violence. Little research has focussed on the moral quandary posed by vigilantism.

The moderating effect of blogger social influence and the reader’s experience on loyalty toward the blogger

2019 ◽  
Vol 43 (3) ◽  
pp. 326-349 ◽  
Author(s):  
Beñat Urrutikoetxea Arrieta ◽  
Ana Isabel Polo Peña ◽  
Cinta Martínez Medina
Keyword(s):  
Social Influence ◽  
Design Methodology ◽  
Information Overload ◽  
Structural Equations ◽  
Research Model ◽  
Moderating Effects ◽  
Content Type ◽  
Moderating Variables ◽  
The Social ◽  
Practical Implications

PurposeThe purpose of this paper is to analyze the moderating effects of the social influence of the blogger and the extent to which the reader has experience of that blogger, on loyalty toward the blogger, via two variables: blogger interactive practices (BIPs) and blogger credibility.Design/methodology/approachA quantitative empirical study was undertaken to estimate the research model. Structural equations were employed.FindingsThe results show that blogger social influence moderates the relationships between BIPs and intention to recommend the blogger and blogger credibility; and between credibility and intention (to recommend the blogger and to follow their suggestions). Meanwhile, the extent of the reader’s experience of the blogger moderates the relationships between BIPs and intention.Practical implicationsThe present work offers criteria that may be of value to bloggers and firms in assessing the extent to which the blogger’s activities are effective in terms of achieving reader loyalty. The proposed variables are measured objectively online, using the Klout Index of social influence and the extent of the reader’s experience of the blogger (inferred from the number of bloggers followed by the reader).Originality/valueBlogs are considered a mechanism to manage information overload in social media, and they are recognized for their influence on the reader’s decision-making process. The study contributes to the knowledge-base by proposing two moderating variables of loyalty-formation: blogger social influence and the extent of the reader’s experience of the blogger.

Trust and commitment as mediators between economic and non-economic satisfaction in business relationships: a sales perspective

2020 ◽  
Vol 35 (11) ◽  
pp. 1685-1700 ◽  
Author(s):  
Nils Høgevold ◽  
Goran Svensson ◽  
Carmen Otero-Neira
Keyword(s):  
Design Methodology ◽  
Business Relationships ◽  
Research Model ◽  
Content Type ◽  
Marketing Managers ◽  
Economic Satisfaction ◽  
Key Account ◽  
Customer Perspective ◽  
Account Managers ◽  
Practical Implications

Purpose This paper aims to test trust and commitment as mediators between economic and non-economic satisfaction in seller business relationships in contrast to previous studies on buyer business relationships. Design/methodology/approach Based on a cross-industry sample of Norwegian companies with sales or marketing managers/directors or key account managers. Key informants were selected to participate who adhered to specific criteria, such as their designations should be sales or marketing managers/directors or key account managers. Findings Trust and commitment mediate between economic and non-economic satisfaction in seller business relationships in line with what has been previously tested and retested across contexts and through time in buyer business relationships. Research limitations/implications This study helps in establishing an extended foundation to assess the structural properties between economic and non-economic satisfaction, as well as trust and commitment, in business relationships based on seller and or buyer perspectives. Practical implications The tested seller business relationship research model provides a corporate foundation for assessing the seller perspective of business relationships. It also provides a corporate foundation for combining the seller perspective with that of the customer perspective. Originality/value To the best of the authors’ knowledge, it is the first study based on seller business relationships that validates the research model reported in multiple previous studies based on buyer business relationships.

Performance evaluation in humanitarian operations based on the beneficiary perspective

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Brenda Cardoso ◽  
Tharcisio Fontainha ◽  
Adriana Leiras ◽  
Patricia Alcantara Cardoso
Keyword(s):  
Performance Evaluation ◽  
Socioeconomic Factors ◽  
Design Methodology ◽  
Real Life ◽  
Performance Criteria ◽  
Content Type ◽  
Humanitarian Operations ◽  
Real Life Setting ◽  
Practical Implications

PurposeThis paper aims to identify the main performance criteria for Humanitarian Operations (HOs) from the beneficiary perspective and to propose a taxonomy to support the evaluation of stakeholders.Design/methodology/approachThe research conducts a Systematic Literature Review to identify the main criteria in HOs from the beneficiary's view. Also, we conduct an empirical study based on a survey and a case study to validate the findings in a real-life setting.FindingsConsidering 25 papers, the identified performance criteria were divided into six categories: health, housing, education, socioeconomic factors, care and risk and disaster management. The empirical discussion considered forty-four responses from beneficiaries, and the main criteria complained about were related to socioeconomic factors. In addition, a case study was developed that examines the perspective of the company responsible for the construction of the building to aid in understanding the areas of dissatisfaction noted by the residents.Practical implicationsThe research contributes organized criteria to support the performance evaluation of organizations. It offers a structured basis for further discussion among academics and professionals about other performance evaluation topics, such as dashboards and the integration of indicators from different stakeholders.Originality/valueLiterature is scarce in questions of performance evaluation in HOs and the analysis of the beneficiary as the main client. Therefore, the paper contributes to both areas by evaluating HOs from the beneficiary's perspective.

The role of technocratic and socio-ideological controls in managing tensions when integrating international subsidiaries

2019 ◽  
Vol 16 (3) ◽  
pp. 434-455
Author(s):  
Martin Carlsson-Wall ◽  
Peter Hirner ◽  
Kalle Kraus ◽  
Adrian Lewinski
Keyword(s):  
Family Business ◽  
Design Methodology ◽  
Multinational Firms ◽  
Careful Attention ◽  
Business Firm ◽  
Content Type ◽  
Corporate Context ◽  
High Level ◽  
Practical Implications

Purpose This paper aims to analyse how a multinational organisation uses technocratic and socio-ideological controls to manage tensions arising when integrating its international subsidiaries. Design/methodology/approach Through interviews and company documentation, the authors analyse how a global German family business firm integrates its international subsidiaries into the corporate context. Findings The findings suggest that technocratic and socio-ideological controls in combination help the firm manage three tensions – vertical vs lateral relations, standardisation vs differentiation of practices and centralisation vs decentralisation of decision-making – arising in the course of internationalisation. These results have important analytical implications for the understanding of how a high level of compliance to technocratic control initiatives is achieved. Prior work has, in the main, focussed on the resistance to technocratic controls without paying much attention to compliance. Specifically, the authors show how managers can use socio-ideological control to achieve a high level of compliance among employees when implementing technocratic controls. Practical implications The results suggest that managers in multinational firms need to pay careful attention to the tensions that are created when they internationalise and to apply a combination of technocratic and socio-ideological controls to manage these tensions. Originality/value There is limited knowledge of how managers use socio-ideological control to enact a particular form of experience for their employees and to create a highly valued sense of purpose. The findings suggest that these controls, in combination with technocratic ones, serve important roles when organisations expand internationally.

scholarly journals Budget emphasis in small and medium-sized enterprises: evidence from Denmark

2018 ◽  
Vol 19 (3) ◽  
pp. 351-364 ◽  
Author(s):  
Niels Sandalgaard ◽  
Christian Nielsen
Keyword(s):  
Performance Evaluation ◽  
Structural Equation Modeling ◽  
Structural Equation ◽  
Design Methodology ◽  
Practical Implication ◽  
Equation Modeling ◽  
Content Type ◽  
Contingency Perspective ◽  
Practical Implications ◽  
Contingency Approach

Purpose The purpose of this paper is to investigate the use of budget targets for performance evaluation in small- and medium-sized enterprises (SMEs) from a contingency perspective. Design/methodology/approach This paper is based on a survey conducted among small- and medium-sized Danish production companies. It takes a contingency approach and applies structural equation modeling to analyze the data. Findings The authors find that budget emphasis is related to size, decentralization and interdependence. Furthermore, the authors hypothesize and find that the degree of budget emphasis is positively related to performance. Research limitations/implications The usual limitations associated with survey-based research should be considered before drawing conclusions from the findings. In that regard, replications of the study could be useful. Practical implications The practical implication of this paper is that emphasis on the budget target in performance evaluation is of relevance for small- and medium-sized production companies. Originality/value This paper contributes by providing insights into management accounting in SMEs. More specifically, this paper contributes to the debate in the SME literature regarding the value of planning and budgeting in SMEs as the paper focuses on the use of budgets for performance evaluation.

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