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Performance Evaluation within and ac...
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ProQuest Information and Learning Co.
Performance Evaluation within and across Organizations.
紀錄類型:
書目-語言資料,手稿 : Monograph/item
正題名/作者:
Performance Evaluation within and across Organizations./
作者:
Du, Mengjiao Nancy.
面頁冊數:
1 online resource (242 pages)
附註:
Source: Dissertation Abstracts International, Volume: 79-11(E), Section: A.
Contained By:
Dissertation Abstracts International79-11A(E).
標題:
Accounting. -
電子資源:
click for full text (PQDT)
ISBN:
9780438104426
Performance Evaluation within and across Organizations.
Du, Mengjiao Nancy.
Performance Evaluation within and across Organizations.
- 1 online resource (242 pages)
Source: Dissertation Abstracts International, Volume: 79-11(E), Section: A.
Thesis (Ph.D.)--Washington State University, 2018.
Includes bibliographical references
This research examines performance evaluation within and across organizations. Within organizations, the use of strategic performance measurement systems (SPMS) is intended to address the limitations of traditional systems that tend to overemphasize financial, outcome and lagging measures. SPMS such as the balanced scorecard (BSC) balances financial, outcome and lagging measures with nonfinancial, driver and leading measures. Recent research has however documented a number of biases and problems with the use of multiple measures when raters have full discretion in performance evaluation. My first study examines the nature of performance evaluation compression, the moderating role of measure type, and the mitigating effect of process accountability in BSC performance evaluations.
Electronic reproduction.
Ann Arbor, Mich. :
ProQuest,
2018
Mode of access: World Wide Web
ISBN: 9780438104426Subjects--Topical Terms:
561166
Accounting.
Index Terms--Genre/Form:
554714
Electronic books.
Performance Evaluation within and across Organizations.
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Performance Evaluation within and across Organizations.
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Source: Dissertation Abstracts International, Volume: 79-11(E), Section: A.
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Adviser: Bernard Wong-On-Wing.
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Thesis (Ph.D.)--Washington State University, 2018.
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Includes bibliographical references
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This research examines performance evaluation within and across organizations. Within organizations, the use of strategic performance measurement systems (SPMS) is intended to address the limitations of traditional systems that tend to overemphasize financial, outcome and lagging measures. SPMS such as the balanced scorecard (BSC) balances financial, outcome and lagging measures with nonfinancial, driver and leading measures. Recent research has however documented a number of biases and problems with the use of multiple measures when raters have full discretion in performance evaluation. My first study examines the nature of performance evaluation compression, the moderating role of measure type, and the mitigating effect of process accountability in BSC performance evaluations.
520
$a
Across organizations, firms are increasingly disclosing non-financial information such as performance reports on corporate social responsibility (CSR) or sustainability. In response to calls for integrated reporting and standardized reporting, consistent with the logic used within organizations for developing SPMS, I reason that non-financial information disclosed by firms, can potentially be viewed as driver and leading measures of financial performance. Thus, I investigate whether providing supplemental disclosures on the potential financial impact of sustainability investments, can enhance the usefulness of non-financial information to investors. Equally important, my study highlights the reactions from different types of investors given their fundamentally diverse views on the value of sustainability investments to shareholders.
520
$a
My studies present valuable insights to firms concerning the design choice of their performance evaluation system as well as the disclosure choice of their non-financial information to external users. My studies also extend the literature on performance evaluation compression and the voluntary disclosure of CSR-related non-financial information. The limitations of my studies provide avenues for future research to explore other issues that are of importance to both academia and practice.
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Mode of access: World Wide Web
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click for full text (PQDT)
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