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題名 Performance measures, consensus on strategy implementation, and performance: Evidence from the operational-level of organizations
作者 Ho,Joanna ;Wu,Anne ;Wu, Steve
吳安妮
貢獻者 會計系
日期 2014-01
上傳時間 4-Nov-2014 16:26:58 (UTC+8)
摘要 In this article, we examine how consensus between operational-level managers and employees on strategy implementation affects the effectiveness of performance measures and employee performance. We use field-based surveys and proprietary archival data from a Taiwanese financial services company to answer our research questions. Consistent with the predictions of person–organization fit theory, we find that consensus on the implementation of the customer-oriented strategy is positively associated with frontline employees’ performance. Our results also indicate that the incentive effect of using performance measures in performance evaluation and promotion is stronger for employees with a higher level of consensus. Our findings suggest that consensus is critical to the success of an organization’s strategy implementation and the effectiveness of performance measures. “To achieve financial and nonfinancial goals, managers must rely on the efforts and initiative of employees. Employees throughout the organization must understand the business’s strategy and their role in achieving strategically important goals.”Simons (2000, p. 207)
關聯 Accounting, Organizations and Society, 39(1), 38-58
資料類型 article
DOI http://dx.doi.org/10.1016/j.aos.2013.11.003
dc.contributor 會計系en_US
dc.creator (作者) Ho,Joanna ;Wu,Anne ;Wu, Steveen_US
dc.creator (作者) 吳安妮zh_TW
dc.date (日期) 2014-01en_US
dc.date.accessioned 4-Nov-2014 16:26:58 (UTC+8)-
dc.date.available 4-Nov-2014 16:26:58 (UTC+8)-
dc.date.issued (上傳時間) 4-Nov-2014 16:26:58 (UTC+8)-
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/71117-
dc.description.abstract (摘要) In this article, we examine how consensus between operational-level managers and employees on strategy implementation affects the effectiveness of performance measures and employee performance. We use field-based surveys and proprietary archival data from a Taiwanese financial services company to answer our research questions. Consistent with the predictions of person–organization fit theory, we find that consensus on the implementation of the customer-oriented strategy is positively associated with frontline employees’ performance. Our results also indicate that the incentive effect of using performance measures in performance evaluation and promotion is stronger for employees with a higher level of consensus. Our findings suggest that consensus is critical to the success of an organization’s strategy implementation and the effectiveness of performance measures. “To achieve financial and nonfinancial goals, managers must rely on the efforts and initiative of employees. Employees throughout the organization must understand the business’s strategy and their role in achieving strategically important goals.”Simons (2000, p. 207)en_US
dc.format.extent 3205143 bytes-
dc.format.mimetype application/pdf-
dc.language.iso en_US-
dc.relation (關聯) Accounting, Organizations and Society, 39(1), 38-58en_US
dc.title (題名) Performance measures, consensus on strategy implementation, and performance: Evidence from the operational-level of organizationsen_US
dc.type (資料類型) articleen
dc.identifier.doi (DOI) 10.1016/j.aos.2013.11.003en_US
dc.doi.uri (DOI) http://dx.doi.org/10.1016/j.aos.2013.11.003en_US