scholarly journals Motivation, measurement and rewards from a performance evaluation perspective

2000 ◽  
Vol 4 (3) ◽  
pp. 7-24 ◽  
Author(s):  
Eduardo Schiehll ◽  
Raymond Morissette
Keyword(s):  
Information Technology ◽  
Performance Evaluation ◽  
Organizational Performance ◽  
Accounting Information ◽  
Reward System ◽  
Performance Criteria ◽  
Global Competition ◽  
Performance Information ◽  
Behavioral Accounting ◽  
Overall Performance

The new manufacturing environment, global competition and information technology represent issues often used to justify the need for organizations to change how they assess their overall performance. Behavioral accounting research provides insights on relationships between the level of reliance on accounting information for performance evaluation and individual behavior. From another perspective, agency studies investigate how organization's ability to function successfully is determined by the availability of performance information upon which managers can act. In an attempt to better understand how and why these theories may shed new lights on the evaluation of organizational overall performance, this paper discusses three related issues being: What are the main dimensions of organizational performance? How and to which extent is reward system related to performance evaluation? Why is performance criteria definition a difficult task?

scholarly journals Application of Accounting Information Systems for Individual Performance

2015 ◽  
Vol 7 (6) ◽  
pp. 63-67
Author(s):  
Rahmawati Rahmawati ◽  
M.Si . ◽  
AK . ◽  
CA . ◽  
Hasbi Abbas .
Keyword(s):  
Information Technology ◽  
Information Systems ◽  
Organizational Performance ◽  
Accounting Information ◽  
Individual Performance ◽  
Ease Of Use ◽  
Square Root ◽  
Accounting Information Systems ◽  
Other Information ◽  
The Individual

This study aims: To determine the effect of the application of accounting information system of individual performance in the regional work units. By testing the validity discriminate PLS associated with the principle that the gauges (manifest variables) distinct constructs should not be correlated with the height, the information technology that is implemented in the organization should be able to provide benefits to the individual and organizational performance and provide comfort for the wearer. Information technology can benefit the individual and organizational performance is an information technology that can be applied easily. The way to test the validity of discriminates with reflexive indicators by comparing the square root of AVE for each construct with the correlation between the constructs in the model. Good discriminate validity was shown on the square root of AVE for each construct is greater than the correlation between the constructs in the model Fornell and Larcker and results of SIA1 to SIA8 otherwise well. Limitations of research is conducted still b M any factors in the implementation of other information systems that could affect the company's performance, but not used and researched in this study. Future studies are expected to incorporate these factors to be studied, for example, the level of consumer confidence, the level of competence, ease of use of information systems, the benefits of the system information.

PENGARUH SISTEM INFORMASI AKUNTANSI DAN TEKNOLOGI INFORMASI TERHADAP KINERJA PELAYANAN DI SEKTOR PUBLIK

2011 ◽  
Author(s):  
Hari Wahyudi
Keyword(s):  
Information Systems ◽  
Public Sector ◽  
Service Sector ◽  
Accounting Information ◽  
Service Performance ◽  
Test Reliability ◽  
Test Results ◽  
Performance Information ◽  
Accounting Information Systems ◽  
The Public

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.

Performance Evaluation of Vietnamese Apparel Enterprises: An Application of DEA Approach

2021 ◽  
Vol 18 ◽  
pp. 1-9
Author(s):  
Tran Van Trang ◽  
Quang Hung Do ◽  
Minh Huan Luong
Keyword(s):  
Performance Evaluation ◽  
Cost Management ◽  
Apparel Industry ◽  
Labor Cost ◽  
Efficiency Analysis ◽  
Main Role ◽  
Dea Efficiency ◽  
Overall Performance ◽  
Dea Approach ◽  
National Industry

A continued robust growth of Vietnamese apparel enterprises has showed that they do notplay the auxiliary but the main role in the national industry. However, in general, the apparel industryin Vietnam has not met the practical requirements. In order to provide overall performance evaluationand how to achieve efficiency systematically, this study utilizes DEA approach to determine theperformance levels of 15 Vietnamese apparel industry enterprises and assess their efficiency.Specifically, we have applied output oriented model, which aims to maximize outputs while the inputsproportions remain unchanged to realize DEA efficiency analysis. CCR-based and BCC-based modelsare utilized to get overall technical and pure technical efficiencies. The findings show that havingbusiness transactions with foreign partners, good labor cost management and effective inventorymanagement are the most prominent factors in distinguishing between efficient and inefficiententerprises in Vietnam's apparel industry. The study may be a useful tool for managers to improvetheir performances and effectively allocate resources.

The Impact of Bar Service Operation Practices on Organizational Performance in Indian Hotel Industry

2015 ◽  
Vol 8 (1) ◽  
Author(s):  
Mohinder C. Dhiman ◽  
Abhishek Ghai
Keyword(s):  
Organizational Performance ◽  
Hotel Industry ◽  
Demographic Variables ◽  
Study Results ◽  
Service Operation ◽  
Managerial Implications ◽  
Overall Performance ◽  
The Impact ◽  
The Relationship ◽  
Bivariate Test

The paper has a two fold purpose - examine the impact of bar service operation practices (BSOP) on organizational performance (OP) and study the relationship between organizational performance and demographic variables. Based on a survey of 362 bar managers perceptions on the impact of bar service operation practices on organizational performance were assessed by 59 practices and 6 demographic variables. Bivariate test and ANOVA were employed to test the working hypothesis in the study. Results indicated that there is a positive relationship between the bar service operation practices and organizational performance. Further, the results indicate some practical and managerial implications to improve organizational overall performance.

The X factor that can help to motivate Generation Y

2015 ◽  
Vol 23 (1) ◽  
pp. 32-34 ◽  
Author(s):  
S.S. Sreejith
Keyword(s):  
Information Technology ◽  
Performance Evaluation ◽  
Evaluation System ◽  
Evaluation Criteria ◽  
Recognition System ◽  
Information Technology Workers ◽  
Content Type ◽  
Performance Evaluation System ◽  
Evaluation Systems ◽  
Effective Performance

Purpose – Explains why performance evaluation designed for manufacturers is inappropriate for information technology organizations. Design/methodology/approach – Underlines the distinctiveness of the information technology workforce and provides the basis for an effective performance- evaluation system designed for these workers. Findings – Highlights the roles of consensus and transparency in setting and modifying evaluation criteria. Practical implications – Urges the need for a fair and open rewards and recognition system to run in parallel with reformed performance evaluation. Social implications – Provides a way of updating performance evaluation systems to take account of the move from manufacturing to information technology-based jobs in many developed and developing societies. Originality/value – Reveals how best to recognize, reward and assess the performance of information technology workers.

“Knowledge management practices” as moderator in the relationship between organizational culture and performance in information technology companies in India

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Timothy Shea ◽  
Syed Aktharsha Usman ◽  
Sengottuvel Arivalagan ◽  
Satyanarayana Parayitam
Keyword(s):  
Information Technology ◽  
Organizational Culture ◽  
Knowledge Management ◽  
Organizational Performance ◽  
Management Practices ◽  
Self Report ◽  
Content Type ◽  
And Performance ◽  
Information Technology Companies ◽  
The Relationship

Purpose The purpose of this study is to empirically examine knowledge management (KM) practices as a moderator in the relationship between organizational culture and performance. The effect of four types of organizational culture on organizational performance was studied. In addition to direct effects, most importantly, KM practices as a moderator in strengthening the culture-performance relationship were empirically examined. Design/methodology/approach A carefully crafted survey instrument was distributed and data was collected from 1,255 respondents from 10 information technology companies in India. After checking the psychometric properties of the instrument, this paper performs hierarchical regression to test hypotheses. Findings The results reveal that: cooperative culture, innovative culture, consistent culture and effectiveness culture were all positively and significantly related to organizational performance; KM practices were positively and significantly related to organizational performance, KM practices moderate the relationship between various dimensions of organizational culture and organizational performance. Research limitations/implications As with any survey-based research, the present study suffers from the problems associated with self-report measures. These are common method bias and social desirability bias. However, this study attempts to minimize these limitations by following appropriate statistical techniques. Practical implications This study contributes to both practicing managers and the literature on KM and organizational culture. The study suggests that managers use KM practices, which are all-pervasive and very important for improving organizational performance. The results highlight the importance of implementing KM practices in organizations. Originality/value This study provides new insights into the importance of KM practices in achieving sustained competitive advantage by achieving organizational effectiveness. To the knowledge, the importance of KM practices is underemphasized in organizational culture research.

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