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Managerial Accounting and Organizational Performance
2021This chapter takes a fresh look at empirical studies that have tried to demonstrate the connection between management accounting change and organizational performance in health system. A qualitative research design was adopted involving the use of a mailed survey to collect data from June 2017 to December 2017 in Romanian healthcare companies.
Ionica Holban +4 more
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Rewarding managerial performance
1990The final link in the management control cycle is to connect the achievement of desired results with incentives for managers, so that they are motivated to achieve the performance targets that are set. The linking of rewards with performance helps ensure that effort is devoted in desirable directions.
Clive Emmanuel +2 more
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Managerial pay and firm performance — Danish evidence
Scandinavian Journal of Management, 2000Abstract This study examines the determinants of managerial compensation in a sample of Danish firms, and tests hypotheses derived from agency theory in the seldom studied (European) institutional setting of relationship-oriented governance systems.
Eriksson, Tor Viking, Lausten, Mette
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Participative Budgeting and Managerial Performance*
Decision Sciences, 1989ABSTRACTRecent analytical and empirical research in budgeting has focused on conditions under which participation may or may not prove beneficial to the firm. The present study seeks to examine (in a budget setting) the impact on firm returns of managerial participation, private state information, and relative skill.
Peter Chalos, Susan Haka
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Managerial Performance Evaluation
1997We have seen how the organization’s accounting library emphasizes financial data, while keeping an eye on their integrity. We have also seen how the building blocks of cost aggregation and linear approximation, interlinked with cost allocation, are used to construct that library.
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Managerial performance and appraisal
New Directions for Higher Education, 1978AbstractPerformance appraisal for administrators in higher education is an absolute; but good appraisal reflects both sensitivity and a knowledge of institutional and individual goals.
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Investment Decisions and Managerial Performance Evaluation
Review of Accounting Studies, 1997This paper considers incentive provisions for a manager who makes investment decisions. The manager's performance measure can be based on current accounting information: cash flow, depreciation, book value, and current investment. We argue that Residual Income is the unique (linear) performance measure that achieves goal congruence, i.e., the manager ...
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High Performance Managerial Leadership
2020Learn how managers have transformed their teams and companies into envied high-performance organizations in this guide to nurturing successful managers at your organization, informed by the author's 10-year study of applications of his High Performing Organization (HPO) Framework. How can an organization learn to perform at a high level?
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Managerial ability, managerial risk taking and innovation performance
Finance Research Letters, 2023Kun Qian, Xinyv Liang, Xiaofeng Liu
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Contingent Pay and Managerial Performance
Industrial and Labor Relations Review, 1990This paper uses longitudinal data on managers from one company to examine the relationship between financial incentives and performance. One important finding is that bonuses for managers who are in high-level positions, work at corporate headquarters, and have low seniority are more sensitive to performance than are the bonuses given to managers ...
Lawrence M. Kahn, Peter D. Sherer
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