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A method to engage salient organisational stakeholders in identifying and ranking measures of healthcare improvement programs is described. The method is illustrated using Executive WalkRounds (EWRs) in a multi-site Australian Health District.

Subject matter experts (SMEs) conducted document analysis, identified potential EWRs measures, created driver diagrams and then eliminated weak measures. Next, a panel of executives skilled in EWRs ranked and ratified the potential measures using a modified Delphi technique.

EWRs measurement selection demonstrated the feasibility of the method. Of the total time to complete the method 79% was contributed by SMEs, 14% by administration personnel and 7% by executives. Document analysis revealed three main EWRs aims. Ten of 28 potential measures were eliminated by the SME review. After repeated Delphi rounds the executive panel achieved consensus (75% cut-off) on seven measures. One outcome, one process and one implementation fidelity metric were selected to measure and monitor the impact of EWRs in the health district.

Perceptions of weak relationships between measures and intended improvements can lead to practitioner scepticism. This work offers a structured method to combine the technical expertise of SMEs with the practical knowledge of healthcare staff in selecting improvement measures.

This research describes and demonstrates a novel method to systematically leverage formal and practical types of expertise to select measures that are strongly linked to local quality improvement goals. The method can be applied in diverse healthcare settings.

The longitudinal impact of media multitasking on the development of executive function has been understudied, as most of the existing studies are cross-sectional. This longitudinal study addresses this research gap and uses multiple measures, i.e. behavioral and self-reported, to explore the impact of media multitasking on the executive function of Chinese adolescents.

This study followed 99 Chinese adolescents (M_age = 14.41, SD = 1.10; 42 boys and 57 girls) for one year using both behavioral (2-back, Stroop Color and Number-letter tasks) and self-reported (questionnaire) measures. The adolescents were categorized as either heavy/high media multitaskers (HMMs; 19 boys and 29 girls) or light/low media multitaskers (LMMs; 23 boys and 28 girls). They were tested at baseline, 6 months later and 12 months later.

The results indicated that the accuracy scores for all cognitive tasks differed with age, but the switch-cost in the shifting task and the self-reported measures of executive function did not. And there were consistent differences between the HMMs and LMMs in the self-reported measures and 2-back accuracy. However, the interaction effect was found only in shifting ability, indicating a decline in the LMMs' self-reported problematic shifting behavior in daily life.

This study used behavioral and self-reported measures to confirm the longitudinal impact of media multitasking on executive function. The impact of media multitasking on executive function is more apparent in daily-life behavior than in cognitive task performance.

The temporality of performance measurement systems has been claimed to affect actors’ time orientation, such as that of listed company managers. The purpose of this paper is to explore this view.

The study uses constructivist data gathered from executives in one listed and one non-listed company.

The study shows that the research on performance measurement is based on a linear-quantitative view on time that assumes that humans orient towards the future from one point, the present; this view excludes other time-related constructs, particularly the past, and highlights a choice between the short term and the long term, idealising the long term. It is shown that the performance measurement of non-listed company executives is constructed through past-based, present-based and future-based rationalities: executives acknowledge the past as a basis for present and future performance, present actions as shaping future performance and future plans and performance targets as bases for present actions. Listed company executives’ performance measurement is constructed predominantly through the present-based time rationality.

“The orientation from the present” and the “short” and “long terms” could be enhanced with time rationalities.

The evaluation periods within performance measurement systems do not determine the time orientations of the actors subjected to those systems; time rationalities could be considered when designing such systems.

The paper provides a novel view on performance measurement and time.

This paper seeks to examine the differences between executives and investors in the perception of determinant factors in executive compensation.

From a survey instrument comprised of archival executive compensation determinant items, a factor analysis is performed to examine the construct determinant perceptions unique to executives and non‐executive investors.

The authors find differences in factors between executives and non‐executive investors in a manner expected by agency theory. Non‐executive investors place greater weight on factors related to performance and less weight on human capital factors, while executive investors place greater weight on human capital factors in determining executive compensation.

This study is limited in that the sample may not be representative of the population of chief executive officers or shareholders in the USA.

Differing factors suggest that there is a misalignment of measures desired to be the foundation of executive compensation. The differing measures used to potentially motivate agents (executives) by principals (investors) results in an agency cost.

The authors have documented a difference between executives and investors in factors desired to determine executive compensation.

The objective of this study is to shed some light on the information flow between executives and financial analysts in the context of manufacturing performance measurement and evaluation.

The predictive value, information availability and frequency of performance measures used by the sampled manufacturing organizations and financial analysts are compared using multiple regression analysis.

The findings of this study clearly underscore the increasing significance of non‐financial and non‐traditional performance measures. The importance of customer‐based and quality‐related measures is noted.

The sample used in this study is specific in nature. It consisted of Portuguese manufacturing organizations and Portuguese financial analysts. Thus, the results should be interpreted accordingly.

The findings of this study have clear implications for organizational information systems. Re‐engineering of organizational information systems is called for toward closing the information gaps which exist in the context of organizational performance measurement.

This study has both practical and theoretical value, as it empirically explores the practical implications of some important issues related to organizational performance.

This study aims to investigate how the presence of female executives on the board affects a company’s capital structure decisions. The critical mass of female executives on the board was also considered to observe their impact on capital structure.

Samples were taken from nonfinancial sector companies listed on the Indonesia Stock Exchange between 2012 and 2021 (3,707 firm-year observations). Capital structure was measured using four approaches, namely, debt-to-total asset ratio (DAR), debt-to-equity ratio (DER), short-term debt-to-total assets (STD) and long-term debt-to-total assets (LTD). The data were analyzed using panel data regression analysis, including a fixed effects model with clustered standard errors.

The presence of female executives on the board is significantly negatively related to capital structure as measured by DER and STD. The critical mass of women provided no evidence of a relationship with a firm’s capital structure. Robustness checks were performed, and the results were consistent with those in the main analysis.

Female executives can be appointed to management boards when determining a strategy to achieve the capital structure desired by a company.

This study increases the diversity of research in corporate governance by synthesizing various indicators from female executives into a single study to determine their relationships with companies’ capital structures. In addition, this study stands out by incorporating four distinct indicators for assessing capital structure and diverging from the norm observed in many other studies, many of which rely on just two indicators: DAR and DER. Moreover, it strongly emphasizes the unique economic, legal, social and cultural landscapes of developing countries like Indonesia in comparison to their developed counterparts, particularly Western nations.

The purpose of this paper is to explore whether socially responsible firms recognize the potential conflicts that come with higher levels of executive compensation, and thus limit executive pay relative to what is being paid in other firms. In the process, the relationships between executive compensation and financial performance, and corporate social performance and financial performance are examined to determine whether potential compensation and social performance links are coming at the expense of company financial performance.

The empirical data for this research were obtained from a stratified sample of Fortune 1000 companies pulled from across more than 15 industries. Multiple regression analysis is utilized to test three hypotheses.

In line with the hypotheses, results indicate that companies identified as good corporate social performers do in fact have lower levels of executive compensation and there is some support found for a positive relationship between social and financial performance.

The results provide support for the view that firms concerned about social responsibility can put restrictions on executive compensation and still achieve good financial performance, and make a case that executive compensation should in fact be a concern of all socially responsible firms.

There are few studies that examine the direct link between executive compensation and corporate social responsibility. This study addresses this gap in the literature and adds to the discussion as to whether socially responsible firms might seek to better balance compensation across the firm and emphasize that profit, both individual and corporate, must be earned within a system that is fair and balanced for all.

The authors examine the association between corporate social responsibility (CSR) and abnormal executive compensation. The authors hypothesize that socially responsible firms are more likely to pay their executives at a level that is in line with economic determinants.

Using the expected compensation model developed by Core et al. (2008), the authors test our hypothesis using a large sample of US public companies.

The authors find that CSR performance is negatively associated with how much executive compensation deviates from the expected level. The authors further examine whether CSR performance is associated with excess compensation or inadequate compensation and find that socially responsible firms are less likely to pay their executives either excessively or inadequately.

This study provides evidence on the association between CSR performance and abnormal executive compensation, especially how CSR is associated with inadequate compensation, an area that has been largely overlooked by the literature.

The authors seek to analyze the impact of weak corporate governance by top executives of a firm on the firm's earnings reports. This research is meant to further emphasize the impact of co-opted executives on a firm, primarily through their impact on earnings management.

Using financial data from 11,473 firm-year observations, the authors utilize ordinary least squares (OLS), 2-stage IV regressions, propensity score matching (PSM) and entropy balancing to analyze the impact of a co-opted top management team on discretionary accruals and restatements.

The authors find empirical evidence that firms with weak corporate governance from top executives are more likely to manipulate reported earnings and have lower financial reporting quality. The authors also find that the effect of co-opted executives on earnings management is weaker when a chief executive officer's (CEO’s) incentives are not aligned with those of top executives, suggesting that executives prevent earnings management due to reputational concerns. Co-opted chief financial officers (CFOs) increase the magnitude of earnings management in a firm but are not solely responsible for the authors' results.

The authors' results suggest that the top executive team provides an important first defense in the prevention of earnings management and corporate wrongdoing. Co-option of the top executive team may be an important consideration when doing research into corporate governance.

The objective of this study is to shed some light on performance measurement issues relevant to current practices.

The performance measurement practices in terms of utilization, relevance, and availability of information are studied for a sample of 92 Portuguese manufacturing executives. Several statistical instruments were used namely multiple regression analysis, cluster analysis and gap analysis.

The results of this study underscore consistent patterns pointing to a lack of a broad perspective on manufacturing performance measurement. Conclusions and their implications to the theory and art of performance measurement are presented.

The sample used in this study is specific in nature (Portuguese executives). Thus, the results should be interpreted accordingly. Future research should test the applicability of the obtained results using other sample frames.

This study provides practicing managers with useful information regarding performance measures and measurement practices.

This study represents an important step toward refining the theory and practice of performance measurement in manufacturing organizations.