The Role of CEO and Investor Horizons in the Contracting Use of Forward-Looking Performance Measures

2003 ◽  
Author(s):  
Karen L Sedatole ◽  
Susan Cohen Kulp ◽  
Shane S. Dikolli
Keyword(s):  
Performance Measures ◽  
Forward Looking

The mediating role of fairness on the effectiveness of strategic performance measurement systems

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Kevin Baird ◽  
Sophia Xia Su ◽  
Nuraddeen Nuhu
Keyword(s):  
Performance Appraisal ◽  
Human Resource ◽  
Performance Measures ◽  
Content Type ◽  
Strategic Performance ◽  
Measurement Systems ◽  
Mediating Role ◽  
Performance Measurement Systems ◽  
Insight Into

PurposeThis study examines the mediating role of the fairness of performance appraisal on the association between the extent of use of strategic performance measurement systems (SPMSs) with SPMS effectiveness.Design/methodology/approachData were collected using an online survey distributed to 656 Australian middle and lower level managers.FindingsThe findings reveal that informational fairness mediates the association between SPMSs (link to value drivers and the use of multidimensional performance measures) with performance-related outcomes; procedural fairness mediates the association between SPMSs (link to strategy and the use of multidimensional performance measures) with staff-related outcomes and distributive fairness mediates the association between the use of SPMSs (all three types) with both performance and staff-related outcomes.Originality/valueThe study provides a unique insight into the importance of fairness (the distributive, informational and procedural fairness of the performance appraisal system) in mediating the associations between the extent of use of SPMSs and SPMS effectiveness. The findings contribute to the human resource management (HRM) “black box” literature by providing an insight into the behavioural mechanism through which a specific human resource management practice (i.e. the SPMS) influences organisational performance.

The effectiveness of flexible manufacturing strategies

2009 ◽  
Vol 58 (2) ◽  
pp. 119-135 ◽  
Author(s):  
Therese A. Joiner ◽  
X. Sarah Yang Spencer ◽  
Suzanne Salmon
Keyword(s):  
Financial Performance ◽  
Performance Measures ◽  
Flexible Manufacturing ◽  
Positive Association ◽  
Manufacturing Firms ◽  
Manufacturing Strategy ◽  
Organisational Performance ◽  
Content Type ◽  
Financial Performance Measures

PurposeAgainst a background of a customization imperative embraced by manufacturing firms in industrialised nations and the concomitant call for more balanced performance measurement systems (PMS), this study seeks to examine the mediating role of both non‐financial and financial performance measures in the relationship between a firm's strategic orientation of flexible manufacturing and organisational performance.Design/methodology/approachA path‐analytical model is adopted using questionnaire data from 84 Australian manufacturing firms.FindingsThe results indicate that, first, firms emphasising a flexible manufacturing strategy utilise non‐financial as well as financial performance measures; second, these performance measures are associated with higher organisational performance; and third, there is a positive association between a firm's strategic emphasis on flexible manufacturing and organisation performance via non‐financial and financial performance measures.Practical implicationsWhile there is agreement on the beneficial role of non‐financial performance measures in supporting strategic priorities associated with customization strategies, equivocal research results have emerged on the role of financial performance measures in this context. The study underscores the importance of both non‐financial and financial performance measures in this context.Originality/valueThe paper reinstates the value of financial performance measures for firms pursuing customization type strategies and adds to one's knowledge of PMSs by exploring the intervening role of such systems in linking flexible manufacturing strategy to organisation performance.

The Development of an Entrepreneurial Legacy: Exploring the Role of Anticipated Futures in Transgenerational Entrepreneurship

2018 ◽  
Vol 31 (3) ◽  
pp. 352-378 ◽  
Author(s):  
Francesco Barbera ◽  
Isabell Stamm ◽  
Rocki-Lee DeWitt
Keyword(s):  
Multiple Generations ◽  
Dynamic Character ◽  
The Past ◽  
Three Generations ◽  
Family Storytelling ◽  
Business Family ◽  
Analysis Of Narratives ◽  
Forward Looking

Entrepreneurial legacies play an important role in transgenerational entrepreneurship, yet little is known about their nature and development. Through a multilayered analysis of narratives drawn from three generations of a single business family, we document that entrepreneurial legacies feature both stable and fluid elements, and that forward-looking components in family storytelling—which we refer to as “anticipated futures”—affect this dynamic character. We further show how such narratives can prompt, sustain, and disrupt entrepreneurship across multiple generations. Our findings offer insights that refine our understanding of entrepreneurial legacies beyond mere projections of the past through secondhand imprinting.

A Comparison of Observer and Incumbent Ratings of Situation Awareness

2005 ◽  
Vol 49 (3) ◽  
pp. 548-551 ◽  
Author(s):  
Michael D. Matthews ◽  
Silas G. Martinez ◽  
Jarle Eid ◽  
Bjorn Helge Johnsen ◽  
Ole Christian Boe
Keyword(s):  
Performance Measures ◽  
Situation Awareness ◽  
Rating Scale ◽  
Performance Criteria ◽  
Small Unit ◽  
Behavioral Rating ◽  
Training Exercises

The Situation Awareness Behavioral Rating Scale (SABARS) utilizes ratings by expert observer/controllers (O/Cs) to evaluate situation awareness (SA) of infantry small unit leaders. Previous research (Matthews et al., 2004) showed SABARS to be predictive of a variety of performance measures. The current study explored the question of whether small unit leaders could use SABARS to accurately rate their own behavior as an index of their SA. To evaluate this question, 12 Norwegian Army and Navy Academy cadets participating in the role of squad leader during summer training exercises were given the SABARS to complete following an infantry mission. An experienced officer O/C observed the cadets though the execution of the mission and also provided SABARS ratings on the squad leader. Results indicated that “self-SABARS” evaluations did not correlate with SABARS completed by O/C's, and were not predictive of performance criteria. O/C-completed SABARS were, however, predictive of performance criteria thus replicating findings reported previously (Matthews et al., 2004). Implications for assessing SA in the field are discussed.

The Role of Performance Measures in the Intertemporal Decisions of Business Unit Managers

2013 ◽  
Vol 30 (3) ◽  
pp. 925-961 ◽  
Author(s):  
Margaret A. Abernethy ◽  
Jan Bouwens ◽  
Laurence Van Lent
Keyword(s):  
Performance Measures ◽  
Business Unit ◽  
Intertemporal Decisions
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