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1 – 10 of over 78000Executive compensation and incentive packages have received a greatdeal of attention recently in the professional business literature aswell as from the accounting standard…
Abstract
Executive compensation and incentive packages have received a great deal of attention recently in the professional business literature as well as from the accounting standard setters. Examines the design of compensation systems. Suggests that environmental uncertainty and monitoring by the board of directors are both negatively related to the use of outcomebased compensation systems and that additionally, since this topic has both management accounting as well as financial accounting implications, it may provide a more comprehensive framework for investigating control system designs.
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Lilian M. de Menezes and Ana B. Escrig-Tena
This paper aims to improve our understanding of performance measurement systems in the health and care sector, by focussing on employee reactions to core performance measurement…
Abstract
Purpose
This paper aims to improve our understanding of performance measurement systems in the health and care sector, by focussing on employee reactions to core performance measurement practices. Targets and monitoring are hypothesised to be associated with employee perceptions of job control, supportive management and job demands, which in turn, are expected to be linked to employee-wellbeing and organisational commitment.
Design/methodology/approach
Matched employee workplace data are extracted from a nationally representative and publicly available survey. Structural equation models are estimated.
Findings
Performance measurement systems are neither perceived as resources nor additional demands. Setting many targets and a focus on productivity can lead to negative employee outcomes, since these positively correlate with perceptions of job demands, which negatively correlate with employee wellbeing. However, monitoring financial performance and monitoring employee performance may be helpful to managers, as these are positively associated with employee perceptions of job control and supportive management, which positively correlate with job satisfaction and organisational commitment and, negatively, with anxiety. Overall, common criticisms of performance measurement systems in healthcare are questioned.
Originality/value
Given the lack of consensus on how performance measurement systems can influence employee experiences and outcomes, this study combines theories that argue for performance measurement systems in managing operations with models developed by psychologists to describe how perceptions of the work conditions can affect employee attitude and wellbeing. A conceptual model is therefore developed and tested, and potential direct and indirect effects of performance measurement systems in the health sector are inferred.
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Alison M. Dean and Christopher Kiu
The increased use of contracting for service delivery involves new challenges in ensuring that quality is maintained. Performance monitoring involves both efficiency (costs) and…
Abstract
The increased use of contracting for service delivery involves new challenges in ensuring that quality is maintained. Performance monitoring involves both efficiency (costs) and effectiveness (quality) measures; however, there is little guidance from the literature to indicate the best approaches in different contexts. This paper therefore reports on an exploratory study in which approaches to performance monitoring, and respondents’ views on best practice, were explored in contracted services. Key findings are that organisations rely on inspections by their own employees or contractor checklists, but that these practices are in conflict with their views on best practice. However, the respondents agreed that performance monitoring has a large effect on quality outcomes. Using both the literature and the study, a model has been developed that provides managers with a framework for improving their performance and quality monitoring practices, and highlights areas for future academic research.
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James R. Brown, Scott K. Weaven, Rajiv P Dant and Jody L Crosno
The aim of this study is to explore possible contingent variables that might explain these twin contradictory effects of marketing channel governance. Franchisors govern their…
Abstract
Purpose
The aim of this study is to explore possible contingent variables that might explain these twin contradictory effects of marketing channel governance. Franchisors govern their systems to limit opportunism and enhance performance. However, the exact opposite often occurs.
Design/methodology/approach
This paper develops an integrative conceptual model of franchisor governance of its franchisees. This model is tested empirically with data collected from 197 Australian franchisees.
Findings
Under strong relational norms, goal congruence and outcome monitoring limit franchisee opportunism; compliance enhances franchisee performance, while opportunism reduces it. With weaker norms, outcome monitoring facilitates compliance, and goal congruence boosts franchisee performance, as does franchisee opportunism. However, norms fail to mitigate behavioral monitoring’s negative impact on opportunism.
Research limitations/implications
This research confirms the positive and negative effects of franchisor governance. It also shows that norms can reverse the positive link between franchisee opportunism and performance. It additionally illustrates how goal congruence and compliance can limit opportunism and boost performance. Future research should refine this study’s measures, incorporate additional constructs into the conceptual model and test the generalizability of these findings in lesser-developed economies.
Practical implications
This research shows that monitoring has both positive and negative effects on franchisee opportunism and performance. To avoid monitoring’s adverse effects, franchisors are advised to enhance goal congruence, boost franchisee compliance and develop strong relational norms.
Originality/value
This paper shows that goal congruence, as well as franchisor outcome monitoring, can mitigate the negative effects of franchisor behavioral monitoring on franchisee opportunism, as do relational norms.
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Measuring the outcomes of supporting housing is increasingly a concern for all supported housing providers. In the light of Supporting People and its implementation in April 2003…
Abstract
Measuring the outcomes of supporting housing is increasingly a concern for all supported housing providers. In the light of Supporting People and its implementation in April 2003, the need to demonstrate the effectiveness of support services has never been so great. The development of outcome monitoring by Bromford Housing Group has enabled the organisation to monitor the progress of tenants and residents receiving support and evaluate the success of the support provided to help people develop their ability to live independently. The outcome monitoring model was devised with the aid of the Housing Corporation's Innovation and Good Practice Grant programme, and was launched at a conference attended by registered social landlords and support organisations working with a variety of vulnerable clients.
Giuseppe Labianca and James F. Fairbank
Researchers have traditionally investigated aspects of the interorganizational monitoring process in piecemeal fashion. This conceptual piece argues that juxtaposing the…
Abstract
Researchers have traditionally investigated aspects of the interorganizational monitoring process in piecemeal fashion. This conceptual piece argues that juxtaposing the categorization process with interorganizational emulation, imitation, and competition, brings focus to organizations’ attempts to acquire information from other organizations, signal internal and external constituencies, and ultimately change. We argue that the depth or intensity with which the monitoring process is pursued as well as the breadth or degree of overlap in the sets of organizations chosen to monitor, determines the volume and diversity of information acquired, the strength of the signal sent to constituent groups, and the amount and type of change likely to emerge from the process. All of these factors will ultimately affect the firm's future performance.
Olga Smirnova, Juita-Elena (Wie) Yusuf and Suzanne Leland
Public agencies contract out to pursue a variety of goals. But, these goals cannot be realized if the performance of contractors is not assessed and monitored. This study examines…
Abstract
Public agencies contract out to pursue a variety of goals. But, these goals cannot be realized if the performance of contractors is not assessed and monitored. This study examines the state of performance measurement and contract monitoring in the U.S. transit agencies. We focus on three research questions: (1) What monitoring capacity exists within transit agencies? (2) What monitoring methods are used by transit agencies? (3) What performance measures are tracked by transit agencies? We find monitoring units are common in a third of agencies in the study. Service and customer complaints are the most common performance measures, while penalties and liquidated damages are the most frequent form of penalties. Finally, we find that transit agencies utilize a variety of output and outcome measures to monitor contractors.
Madhurima Mishra and Koustab Ghosh
Drawing on self-determination theory and organizational support theory, the present study explored how two styles of supervisor monitoring, namely, interactional and…
Abstract
Purpose
Drawing on self-determination theory and organizational support theory, the present study explored how two styles of supervisor monitoring, namely, interactional and observational, differently impact job satisfaction and affective organizational commitment of subordinates. In addition, the mediating roles of psychological need satisfaction from the supervisor and perceived supervisory support were also investigated.
Design/methodology/approach
Responses were collected from 183 full-time employees through a web-based survey, and data were analyzed using partial least squares structural equation modeling (PLS-SEM).
Findings
Results indicate that interactional monitoring positively influences psychological need satisfaction from the supervisor and perceived supervisory support, while observational monitoring negatively influences psychological need satisfaction from the supervisor and perceived supervisory support. Psychological need satisfaction from the supervisor fully mediates the relationship between interactional monitoring and affective organizational commitment, while perceptions of supervisory support partially mediate the relationship between the two monitoring styles and job satisfaction.
Research limitations/implications
The findings of the study need to be interpreted with caution as causality could not be inferred due to the cross-sectional nature of the study.
Practical implications
Supervisors are advised to adopt an interactional style of monitoring, as it favorably influences the work attitudes of subordinates.
Originality/value
The present study is one of the few works that have examined the differential impact of supervisor monitoring styles on subordinates' work outcomes.
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James R. Brown and Jody L. Crosno
Extant research has demonstrated that marketing channel control can produce both positive and negative effects. This paper aims to use meta-analysis to understand potential…
Abstract
Purpose
Extant research has demonstrated that marketing channel control can produce both positive and negative effects. This paper aims to use meta-analysis to understand potential sources of those heterogeneous effects. This research also identifies areas in need of future research to help deepen the understanding of marketing channel control.
Design/methodology/approach
This study uses meta-analysis to quantitatively review some of the methodological factors that might explain conflicting results uncovered in previous empirical studies.
Findings
The results generally show a positive relationship between process and output control and their studied correlates. They also show that the effects of process and output control vary by the methodological factors used to study them. In particular, the effects of process and output control appears to be stronger in industrial (vs consumer) markets, service (vs goods) industries and in studies conducted in non-Western (vs Western) cultures; and output monitoring measures appear to be more effective than output control measures, yet process monitoring appears to be less effective than process control in marketing channels.
Originality/value
This original meta-analysis review of the literature on organizational control in marketing channels shows that the effects of process and output control vary according to the research context investigated as well as the specific measure of control used. The paper presents an agenda to guide future research on this topic to more fully develop knowledge of organizational control in marketing channels.
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Bokyoung Kang, Dongsoo Kim and Suk‐Ho Kang
The purpose of this paper is to provide industrial managers with insight into the real‐time progress of running processes. The authors formulated a periodic performance prediction…
Abstract
Purpose
The purpose of this paper is to provide industrial managers with insight into the real‐time progress of running processes. The authors formulated a periodic performance prediction algorithm for use in a proposed novel approach to real‐time business process monitoring.
Design/methodology/approach
In the course of process executions, the final performance is predicted probabilistically based on partial information. Imputation method is used to generate probable progresses of ongoing process and Support Vector Machine classifies the performances of them. These procedures are periodically iterated along with the real‐time progress in order to describe the ongoing status.
Findings
The proposed approach can describe the ongoing status as the probability that the process will be executed continually and terminated as the identical result. Furthermore, before the actual occurrence, a proactive warning can be provided for implicit notification of eventualities if the probability of occurrence of the given outcome exceeds the threshold.
Research limitations/implications
The performance of the proactive warning strategy was evaluated only for accuracy and proactiveness. However, the process will be improved by additionally considering opportunity costs and benefits from actual termination types and their warning errors.
Originality/value
Whereas the conventional monitoring approaches only classify the already occurred result of a terminated instance deterministically, the proposed approach predicts the possible results of an ongoing instance probabilistically over entire monitoring periods. As such, the proposed approach can provide the real‐time indicator describing the current capability of ongoing process.
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