管理会计文献速递近期国际顶级管理会

四川白癜风医院 http://pf.39.net/bdfyy/bdflx/150405/4603785.html
近期国际顶级管理会计期刊MAR论文摘要系列Examiningthejointeffectsofstrategicpriorities,useofmanagementcontrolsystems,andpersonalbackgroundonhospitalperformance

Volume30,March,Pages2–17

YannickdeHarlez,IESEGSchoolofManagementRicardoMalague?o,UniversityofEssexAbstract

Thisstudyaimstorespondtorecentcallsforabetterunderstandingofthefactorsthatsupporttheeffectivenessofformalcontrolpracticesinhospitals.Basedonsurveydatafromtop-levelmanagersinBelgianhospitals,thestudyinvestigatestheperformanceeffectsofthealignmentbetweentheuseofperformancemeasurementsystems(PMS),strategicpriorities,andtheparticularroletop-levelmanagers’personalbackgroundplaysinthiscontext.Thequantitativeresultssuggestthatitisthetop-levelmanagers’personalbackgroundthatbringstolifethebenefitsofthealignmentbetweentheuseofPMSandstrategicprioritiesinhospitals.Specifically,thispapershowsthatwhentheemphasisonpartnershiporgovernancestrategicpriorityishigh,theeffectoftheinteractiveuseofPMSonhospitalperformanceismorepositivefortop-levelmanagerswithaclinicalbackgroundthanforthosewithanadministrativebackground.Thisstudyoffersvalueforpractitionersinthatitsupportstheargumentthathospitalscanbenefitfrominvolvingphysiciansinthetop-levelmanagementteam.

KeyWords

Performancemeasurementsystems;Strategicpriorities;Personalbackground;Hospitalperformance;Interactiveuse

Dotheincentiveeffectsofrelativeperformancemeasurementvarywiththeexanteprobabilityofpromotion?

Volume30,March,Pages18–31

B.WilliamDemeré,RanjaniKrishnan,KarenL.Sedatole,MichiganStateUniversityAlexanderWoods,CollegeofWilliamandMaryAbstract

Thisstudyexaminesperformanceeffectsarisingfromtheuseofrelativeperformancemeasurement(RPM)forpromotiondecisionsintheorganizationallabormarket.WeuseproprietaryarchivalandsurveydatafromtheinternalauditdepartmentofalargeorganizationtodocumentthattheuseofRPMpositivelyinteractswiththeexanteprobabilityofpromotiontoinfluenceperformance.Thus,ourstudyshowsthatwhileRPMmaybenefitemployeesbyreducinguncertaintyinincentive

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