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In this chapter, the concepts of technical efficiency, efficiency, effectiveness, and productivity are illustrated. It is discussed that when firms are not homogeneous, the situation is the same as when each factor has a different unit of measurement from one firm to another, and therefore, no meaningful discrimination can be expressed, unless a set of known weights are introduced to standardize data. A linear programming data envelopment analysis model is used when a set of known weights are given to calculate the technical efficiency and efficiency of a set of homogeneous DMUs with multiple input factors and output factors. A numerical example is also provided.

The purpose of this chapter is to provide a comprehensive review of empirical research on performance management (PM) in former communist Central and Eastern European (CEE) countries, to evaluate the state of knowledge in this area and suggest possible directions for future research.

An examination of the literature was undertaken to review the empirical studies treating on PM in ex-communist countries from CEE. A total of 96 journal articles, PhD thesis, and conference papers were identified, categorized, and analyzed according to research questions, methodology, and theoretical framework. Contributions are classified by countries, according to progress in transition process (post-transition/transition countries) and membership in the Soviet Union (Soviet/non-Soviet countries). The review examines publications in four languages (English, French, Romanian, and Russian).

The literature review identified various stages of development of PM research and practice in the different groups of CEE countries.

In post-transition CEE countries, PM research follows the trends settled up in the developed countries (quantitative studies examining the extent of usage of different PM tools, influence of contingent factors, relationship PM-strategy, and impact on company’s performance). Also, the findings illustrate the modernization of PM practices: increasing importance of nonfinancial indicators and integrated performance management systems (PMS), although financial indicators are prevailing.

On the contrary, in transition countries PM research and practices are at an early stage, the reviewed literature highlights some specific issues related to transition context: the dynamic aspect of PM, change management, importance of informal systems, cultural aspects, and business traditions.

Because of the large number of CEE countries and the diversity of their national languages, many studies conducted in native languages have not been addressed in this literature review, which is essentially based on publications in English and French. Only for three CEE countries (Russia, Romania, and Moldova) publications in national language were considered.

This literature review may be useful for practitioners, providing insights on the extent of diffusion and usage of different PM tools and identifying difficulties and pitfalls to avoid in their implementation.

The chapter represents one of the first contributions to the knowledge about PM research and practice in former communist CEE countries. The adopted framework for reviewing and classifying the literature allows identifying the differences in PM research and practices between post-transition/transition and Soviet/non-Soviet countries.

Purpose – To show the properties of performance measurement and management systems (PMMS) used dialogically and the association between the dialogic use of PMMS and the characteristics of the organizational relationships between parent companies and foreign subsidiaries.

Design/Methodology/Approach – Data were collected through a questionnaire e-mailed to large foreign subsidiaries of multinational firms operating in various industries. Hypotheses regarding factors associated with the extent to which PMMS are used dialogically between parent companies and foreign subsidiaries were tested based on responses to 136 usable questionnaires (45% response rate).

Findings – PMMS are used more dialogically within relationships between parent companies and subsidiaries characterized by subsidiary strategic role and organizational interdependence. Measurement diversity and perceived comprehensiveness of PMMS are higher if PMMS are used more dialogically. Finally, the dialogic use of PMMS is positively associated with subsidiary size and the emphasis on collaboration in the parent company’s national culture.

Originality/Value – In contrast to prior management accounting research that is focused on the outcomes of different styles of use of PMMS, this study shows organizational characteristics and PMMS properties associated with the dialogic use of PMMS. Moreover, this study advances the traditional view of the international business literature that conceives PMMS as bureaucratic systems employed by parent companies to coercively control foreign subsidiaries.

This chapter provides a contemporary view of state-of-the science research and thinking done in the areas of selection and classification. It takes as a starting point the observation that the world of work is undergoing important changes that are likely to result in different occupational and organizational structures. In this context, we review recent research on criteria, especially models of job performance, followed by sections on predictors, including ability, personality, vocational interests, biodata, and situational judgment tests. The paper also discusses person-organization fit models, as alternatives or complements to the traditional person-job fit paradigm.

Customer experience is increasingly recognized as a source of competitive advantage. Customer experience refers to customers' responses and reactions to cues within touchpoints along customer journeys. Nowadays, customers often interact with online touchpoints – such as social media, websites, or e-commerce – in their customer journeys. Given that customer experience is multidimensional, this chapter addresses the following question: How can sensorial experiences be triggered in online touchpoints? Based on a review of the literature on customer experience and sensory marketing, four challenges in triggering sensorial experiences in online touchpoints are identified: (1) limited sensorial cues, (2) lack of thematic congruence between online and offline touchpoints, (3) sensory overload, and (4) lesser control over sensorial cues. Then, two routes through which organizations can trigger sensorial experiences in online touchpoints are proposed: (1) directly influencing sensations through sensory-enabling technologies, and (2) indirectly influencing sensorial perceptions through the use of sensory and nonsensory cues. The chapter closes with a presentation of a model that describes the process of triggering sensorial experiences in online touchpoints as well as a checklist of relevant questions for practitioners who wish to do so.

This paper analyzes citations from the first 20 volumes of Advances in Management Accounting using Google Scholar in April and May, 2013.

This study assesses the success of the first 20 volumes of Advances in Management Accounting using citation analysis. Four citation metrics are used. The four citation metrics are: (1) total citations since year of publication until April and May, 2013, (2) citations per author since year of publication until April and May, 2013, (3) citations per year since year of publication until April and May, 2013, and (4) citations per author per year since year of publication until April and May, 2013.

The top 20 authors for each citation metric, the top 20 faculties for each citation metric, and the top 20 doctoral programs for each citation metric are determined. Furthermore, the top 20 articles are determined using two citation metrics and the H-index for Advances in Management Accounting is computed.

Potential doctoral students, current doctoral students, “new” Ph.D.s with an interest in management accounting, current management accounting faculty, department chairs, deans, other administrators, journal editors, and journal publishers will find these results informative.

Although we have improved identification of and access to evidence-based interventions for addressing student problem behavior, teacher use of these practices remains low. In this chapter, we examine teachers’ causal attributions for student problem behavior and their implications for use of effective school-based behavioral interventions and supports. Attribution theory and research suggest that causal attributions strongly influence how individuals (e.g., teachers) perceive and respond to the problem behavior of others (e.g., students). Teacher perception regarding problem behavior and appropriate responses to it can be a significant barrier to the adoption and sustained implementation of empirically supported practices. In light of these factors, causal attribution theory and research can be used as a framework for better understanding and even changing teacher beliefs related to acceptance, implementation, and sustained use of effective behavior management practices. In this chapter, we make the case for cultivating an understanding of teachers’ causal attributions of student problem behavior and considering implications of causal attributions in future research. We explore how such research endeavors can potentially positively impact teacher implementation of effective school-based behavioral interventions and supports.

Purpose – The controllability principle has attracted considerable attention in performance management research. Whereas this discussion hinges centrally on a conception of human motivation, findings from psychological motivation research on intrinsic motivation have not received attention yet. Addressing this research gap, this chapter analyzes the effect of perceived controllability on extrinsic and intrinsic motivation and thereby on work effort.

Methodology/approach – We conducted a vignette study with undergraduate students of an accounting course in a German University in early 2009. Each participant was confronted with a written description of a hypothetical business situation (a vignette) on which the participants should base their further answers. These vignettes also contained a description of a remuneration system. Among other things, the degree of this remuneration system's controllability was varied from vignette to vignette. After reading the vignette each participant was instructed to answer some questions regarding his/her willingness to exert additional effort in the described situational context and the motivational reasons behind this willingness.

Findings – The study exhibits that a lack of perceived controllability has a negative impact on extrinsic, but also on intrinsic, motivation and thereby on work effort.

Originality – The findings put the current discussion into a broader perspective, as they suggests that adherence to the principle of controllability is not only warranted given the impact on extrinsic motivation as discussed in large parts of the literature but also for intrinsic motivation.