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Article
Publication date: 1 May 2020

Keita Masuya and Eisuke Yoshida

This study aims to reconceptualize performance evaluation styles and reveal their performance effects.

Abstract

Purpose

This study aims to reconceptualize performance evaluation styles and reveal their performance effects.

Design/methodology/approach

Based on a literature review, this study conceptualizes performance evaluation styles on two dimensions: priority of budgetary targets when setting performance criteria and use of accounting information for ex-post performance evaluation. This study discusses two concepts – budget rigidity and discretionary adjustments – to explain these two dimensions, and their optimal combination is then investigated by considering environmental uncertainty. The empirical analysis uses survey data from Japanese firms.

Findings

The results indicate that suitable combinations of budget rigidity and discretionary adjustments differ depending on environmental uncertainty. As expected, a combination of lower budget rigidity and higher discretionary adjustments is optimal in an uncertain environment. Contrary to expectations, a combination of higher budget rigidity and higher discretionary adjustments is optimal in a stable environment. Moreover, higher discretionary adjustments complement budgetary targets’ motivational effects, regardless of environmental uncertainty.

Originality/value

This study’s theoretical and empirical analysis suggests that it is difficult to understand the performance implications of performance evaluation styles without recognizing their multidimensionality and interdependencies. Moreover, the results demonstrate that discretionary adjustments in budget-based performance evaluations seem to act rationally in practice.

Details

Pacific Accounting Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0114-0582

Keywords

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Article
Publication date: 28 October 2013

Kenji Yasukata, Eisuke Yoshida, Ichiro Yamada and Keisuke Oura

– This paper aims to examine the implementation of target cost management (TCM) at a Japanese shipbuilding company.

Abstract

Purpose

This paper aims to examine the implementation of target cost management (TCM) at a Japanese shipbuilding company.

Design/methodology/approach

Using Rogers' Diffusion of Innovation as a framework, the paper presents a longitudinal in-depth case study of TCM implementation project to show the issues involved in implementing TCM.

Findings

The paper finds that the diffusion of TCM is a consequence of a deliberate managerial activity – which in this case is the control over the TCM implementation. The TCM implementation project in our case ended in failure. The paper shows that the lack of appropriate controls over the TCM implementation project was the main reason for its failure.

Originality/value

The paper shows how TCM implementation is a part of the process of TCM diffusion within an organisation. In the previous studies of TCM, researchers have noted how well-managed TCM implementation projects were; thus, suggesting how TCM implementation should take place. The paper focuses on the control over the TCM implementation, simply because TCM does not naturally diffuse throughout an organisation.

Details

Journal of Accounting & Organizational Change, vol. 9 no. 4
Type: Research Article
ISSN: 1832-5912

Keywords

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Article
Publication date: 28 October 2013

Kohei Arai, Hirotsugu Kitada and Keisuke Oura

This study aims to investigate the relative weight of financial and non-financial performance measures used to evaluate production managers (such as shop floor managers or…

Abstract

Purpose

This study aims to investigate the relative weight of financial and non-financial performance measures used to evaluate production managers (such as shop floor managers or foremen) in a modern manufacturing setting.

Design/methodology/approach

Using survey data from Japanese factories, the paper examines the association between the choice of profit, cost, and non-financial performance measures with two characteristics of manufacturing systems: interdependence and multi-tasking.

Findings

The results indicate that interdependence has a significant and positive association with the importance of profit information, while multi-tasking is associated negatively with the importance of profit information, and positively with non-financial information for performance evaluation.

Originality/value

In recent years, a significant shift has been observed in Japanese production management with many companies now focusing on profit information instead of cost information. For example, the past studies show that large Japanese manufacturing companies are now using micro-profit centres and include profit information when evaluating factories. However, little empirical evidence is available on performance measurement at the shop floor foreman level, and even less is known about the importance of profit information in the evaluation of these lower level managers.

Details

Journal of Accounting & Organizational Change, vol. 9 no. 4
Type: Research Article
ISSN: 1832-5912

Keywords

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Article
Publication date: 10 August 2012

Eisuke Saito

The purpose of this paper is to discuss the developmental stages of lesson study for learning community (LSLC) and to clarify the measures necessary for promoting the…

Abstract

Purpose

The purpose of this paper is to discuss the developmental stages of lesson study for learning community (LSLC) and to clarify the measures necessary for promoting the progress of LSLC, targeting consultants working on educational development projects for developing countries.

Design/methodology/approach

The paper is organised as a conceptual paper. First, LSLC is positioned in the context of literature on school reform, then an explanation of the LSLC framework and the LSLC developmental stages is offered.

Findings

LSLC is a systemic school reform activity based on lesson study. However, unlike lesson study models in international literature, the entire school is involved from the very beginning and observation and joint reflection are focused upon across subject boundaries. There are five stages in LSLC development, from confusion at the initial stage to sustainment.

Practical implications

Using LSLC, teachers learn how to respond to children and how to enhance the quality of students’ learning through mutual observation and reflection. Because of the tendency for teachers to focus on teaching methods and techniques, consultants first have to allow teachers to pay more attention to children. As they become able to describe children and their learning in lessons, it becomes important to let them discuss enhancing the quality of learning.

Originality/value

LSLC is a very new approach to school reform and lesson study. Thus, despite the existing literature on LSLC cases in developing countries, few theoretical explanations have been undertaken. This paper targets professional consultants in developing countries and aims to provide a detailed explanation from a conceptual perspective.

Details

International Journal of Educational Management, vol. 26 no. 6
Type: Research Article
ISSN: 0951-354X

Keywords

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