Monitoring The Assessment Of Student Educational Performance: Information Aspects

Author(s):  
Irina I. Trubina
2018 ◽  
Vol 86 (4) ◽  
pp. 301-308 ◽  
Author(s):  
James F. Boswell ◽  
Michael J. Constantino ◽  
Jennifer M. Oswald ◽  
Matteo Bugatti ◽  
Brien Goodwin ◽  
...  

Author(s):  
Hari Wahyudi

This study aimed to investigate the influence of accounting information systems and technology to service performance information on the public sector. Samples in this study were RS. M. Djamil in Padang, PLN, PDAM in Padang and taken at random (purposive sampling). Of the 122 questionnaires had been distributed only 85 questionnaires could be processed. Test Equipment used to test the validity of this study is the test, Test Reliability, Test for multicollinearity, coefficient Determination Test, and the t test, results of this study are: (a) The first hypothesis tests can be concluded that the accounting information systems has significant influence on performance in service sector public. (2) Information technology does not significantly influence the performance of services in the public sector.


2015 ◽  
Vol 90 (5) ◽  
pp. 1755-1778 ◽  
Author(s):  
Jasmijn C. Bol ◽  
Jeremy B. Lill

ABSTRACT In this study, we examine a setting where principals use past performance to annually revise performance targets, but do not fully incorporate the past performance information in their target revisions. We argue that this situation is driven by some principals and agents having an implicit agreement where the principal “allows” the agent to receive economic rents from positive performance-target deviations that are the result of superior effort or transitory gains by not revising targets upward, while the agent “accepts” target revisions by not restricting output when these revisions are the result of structural changes in the operation's true economic capacity. Although both the principal and the agent can benefit from an implicit agreement, we argue that for the implicit agreement to be maintainable, the principal either needs information on the cause of the performance-target deviation or there needs to be trust between the principal and the agent. Using archival data across multiple years and independent bank units, we find a pattern of ratchet attenuation and output restriction that is consistent with the existence of implicit agreements for those principal-agent dyads where information asymmetry is sufficiently reduced or mutual trust exists. Data Availability: Data used in this study cannot be made public due to a confidentiality agreement with the participating firm.


Author(s):  
L. Emily Hickman ◽  
Jane Cote ◽  
Debra L. Sanders ◽  
T.J. Weber

Our experiment, with 106 practicing auditors, tests whether audit judgments are influenced by client CSR performance, individual auditors' views of CSR, and auditors' perceptions of client risk induced by CSR performance. Results indicate auditor judgments are less (more) conservative for clients with positive (negative) environmental performance. We find that client risk assessments mediate the link between environmental performance and account-level judgments. In contrast, results indicate that socially-oriented performance has no overall significant influence on audit judgments in our experiment. Overall, our results indicate that different dimensions of CSR and the salience of the CSR issue can have differential effects on audit judgments.


2021 ◽  
Vol 13 (5) ◽  
pp. 2909
Author(s):  
Esther Pagán-Castaño ◽  
Javier Sánchez-García ◽  
Fernando J. Garrigos-Simon ◽  
María Guijarro-García

Teaching is one of the professions with the highest levels of stress and disquiet at work, having a negative impact on teachers’ well-being and performance. Thus, well-being is one of the priorities in human resource management (HRM) in schools. In this regard, this paper studies the relationship between HRM, well-being and performance, observing the incidence of leadership and innovation in these relationships. The objective is to measure the extent to which it is necessary to encourage sustainable environments that promote the well-being of teachers and, by extension, students. The study used the methodology of structural equations and a sample of 315 secondary school teachers. The work validates the influence of leadership by example and information management on HRM and performance. In addition, we confirm the significant effect of human resource management on educational performance. The relationship is observed both directly and through the mediating effect on the improvement of well-being. On the other hand, the positive influence of innovation on performance, both in schools and in the classrooms, is reaffirmed. These results suggest the need to zero in on the human resources policies in schools linked to the improvement of teacher well-being and educational performance. They also highlight the role of school and classroom innovation as a key element in maintaining educational quality.


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