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Full-Text Articles in Social and Behavioral Sciences

Performance Audit: A Case Of Indian R&D Unit, Parulian Silaen, Shyam S. Bhati Dec 2012

Performance Audit: A Case Of Indian R&D Unit, Parulian Silaen, Shyam S. Bhati

Parulian Silaen

The purpose of this paper is to study the outcome of performance audit of anIndian research and development organisation, NIB and explore the utility of performanceaudit tools in determining the causes which lead to the failure of this particular organisation.A set of control tools developed by Silaen and Williams (2009) for the study of Research andDevelopment organisation are applied in this case. The elements of the tools developed bySilaen and Williams (2009) consist of dimensions and value of representation. Fourdimensions of control tools are given as directional, bureaucratic, scientific and financial.Three values of representation are given as external ...


The Relationship Among Training Policy, Knowledge Transfer, And Performance Improvement: A Study Of Private Sector Organizations In The Kingdom Of Saudi Arabia, Fayez M. Shafloot Dec 2012

The Relationship Among Training Policy, Knowledge Transfer, And Performance Improvement: A Study Of Private Sector Organizations In The Kingdom Of Saudi Arabia, Fayez M. Shafloot

Dissertations

The purpose of this study was to explore human resource (HR) managers' perceptions of training practices (i.e., needs assessment, trainee preparation, training program review, accountability, management support, knowledge transfer, and performance improvement) in Saudi private sector organizations. The research questions were: (1) How do HR managers perceive the importance and or occurrence of training needs assessment, trainee preparation, training program review, accountability and management support? (2) How do HR managers perceive knowledge transfer and performance improvement as a function of training? and (3) What training factors do HR managers identify as being important to the delivery of training?

Data ...


Accounting, New Public Management And American Politics: Theoretical Insights Into The National Performance Review, Ann Watkins, Cecil Arrington Oct 2012

Accounting, New Public Management And American Politics: Theoretical Insights Into The National Performance Review, Ann Watkins, Cecil Arrington

Ed Arrington

Borrowing from the work of political theorists Sheldon Wolin and William Connolly, this essay seeks to provide additional rationalization for the expansion of accounting within domains like the public sector. We suggest that such an expansion is intimately linked to social and cultural transitions which have led political theorists to not only question modern political theory but to also recognize the political significance of practices like accounting to political theory. We contend that these same transitions also make possible expansions of accounting through NewPublicManagement (NPM) initiatives like the U.S.'s NationalPerformanceReview (NPR). Seen in this way, accounting theory begins ...


Race Matters: Whether We Know It, Or Like It, Or Not: Implicit Racial Attitudes And Their Effect On Accounting-Based, Balanced Scorecard Performance Evaluations, David R. Upton, Cecil E. Arrington Oct 2012

Race Matters: Whether We Know It, Or Like It, Or Not: Implicit Racial Attitudes And Their Effect On Accounting-Based, Balanced Scorecard Performance Evaluations, David R. Upton, Cecil E. Arrington

Ed Arrington

One of the dominant themes in critical accounting theory over the past two decades has to do with the relation between the construction of human identities and accounting discourse and practices. Though with strong antecedents in Marxist –inspired critique of ideology, genealogical studies (e.g., Miller & O’Leary, 19XX), deconstructive studies (e.g., Shearer & Arrington, 19XX), and critical-rational studies (e.g., Power & Laughlin, 19XX) are examples of different theoretical and methodological ways to probe the constructive force of accounting over human identity and subjectivity. This paper offers a fourth approach grounded in social-cognitive concerns with ways in which implicit attitudes ...


Are School Superintendents Rewarded For “Performance”?, Ronald G. Ehrenberg, Richard P. Chaykowski, Randy Ann Ehrenberg Aug 2012

Are School Superintendents Rewarded For “Performance”?, Ronald G. Ehrenberg, Richard P. Chaykowski, Randy Ann Ehrenberg

Ronald G. Ehrenberg

[Excerpt] This chapter presents analyses of the compensation and mobility of school superintendents in New York State during the 1978-79 to 1982-83 period. The focus is on school superintendents because they are the chief operating officers of school districts, their salaries are determined through individual "negotiations" with school boards, and their salary data were made available to us. In contrast, school principals' salary data were not available to us. Especially in large districts, principals tend to be members of a union and their salary increases negotiated collectively, which limits the likelihood of observing individual principals' salaries being related to measures ...


Executive Compensation, Board Characteristics And Firm Performance In China: The Impact Of Compensation Committee, Yuqing Zhu, Gary G. Tian, Shiguang Ma Aug 2012

Executive Compensation, Board Characteristics And Firm Performance In China: The Impact Of Compensation Committee, Yuqing Zhu, Gary G. Tian, Shiguang Ma

Shiguang Ma

The independent directors of a board can impact CEO payperformancemore effectively if a compensation committeeprovides information and assist them in designing relevantexecutive pay schemes. On the basis of this idea, we developed andtested the hypotheses that Chinese firms with a compensationcommittee have a closer CEO pay link with performance when alarger proportion of independent directors serves on the board. Wefocused primarily on the effect of a compensation committee onCEO pay-performance relation as a consequence of its help for theboard and found that board independence produces a strongerrelationship between executive compensation and firmperformance in Chinese listed firms. This association is more ...


Executive Compensation In Municipalities, Gerald S. Goldstein, Ronald G. Ehrenberg Aug 2012

Executive Compensation In Municipalities, Gerald S. Goldstein, Ronald G. Ehrenberg

Ronald G. Ehrenberg

[Excerpt] In this paper we are concerned with the salaries of three important municipal officials; city-managers, police chiefs, and fire chiefs. We present a model that relates the salaries of these officials to a set of explanatory variables, the most important being measures associated with job performance. Two of these measures of performance are developed in the study. Further, the influence of the city-manager form of government on the incentive structure facing police chiefs and fire chiefs, and the interdependence betwen the salaries of police chiefs and fire chiefs is investigated. The model is tested using cross-section data for 1967.


Do Tournaments Have Incentive Effects?, Ronald Ehrenberg, Michael Bognanno Aug 2012

Do Tournaments Have Incentive Effects?, Ronald Ehrenberg, Michael Bognanno

Ronald G. Ehrenberg

Much attention has been devoted to studying models of tournaments or situations in which an individual's payment depends only on his or her output or rank relative to that of other competitors. Academic interest derives from the fact that under certain sets of assumptions, tournaments have desirable normative properties because of the incentive structures they provide. Our paper uses nonexperimental data to test whether tournaments actually elicit effort responses. We focus on professional golf tournaments because information on the incentive structure (prize distribution) and measures of individual output (players' scores) are both available. We find strong support for the ...


Officer Performance And Compensation In Local Building Trades Unions, Ronald G. Ehrenberg Jul 2012

Officer Performance And Compensation In Local Building Trades Unions, Ronald G. Ehrenberg

Ronald G. Ehrenberg

[Excerpt] This paper presents estimates of the relationship between the performance and compensation of local building trades union leaders. A growing literature has revived the common-sense notion that organizations should structure the compensation of both their employees and their executives so as to encourage them to take actions consistent with the goals of the organizations. One way to minimize the probability that executives will take actions contrary to the organization's goals is to tie their compensation to measures of their organization's performance.


The Incentive Effects Of Tournaments Revisited: Evidence From The European Pga Tour, Ronald G. Ehrenberg, Michael L. Bognanno Jul 2012

The Incentive Effects Of Tournaments Revisited: Evidence From The European Pga Tour, Ronald G. Ehrenberg, Michael L. Bognanno

Ronald G. Ehrenberg

This analysis of data from the 1987 European Men's Professional Golf Association (PGA) Tour strongly supports the hypothesis that the level and structure of prizes in PGA tournaments influence players' performance. Specifically, players' performance appears to vary positively with both the total money prizes awarded in a tournament and the marginal return to effort in the final round of play (a value that varies among players largely depending on how the prize money is allocated among finishers of different ranks). The authors suggest that these results, together with the similar results of their earlier study of the 1984 U ...


Do Teachers’ Race, Gender, And Ethnicity Matter? Evidence From The National Education Longitudinal Study Of 1988, Ronald G. Ehrenberg, Daniel D. Goldhaber, Dominic J. Brewer Jul 2012

Do Teachers’ Race, Gender, And Ethnicity Matter? Evidence From The National Education Longitudinal Study Of 1988, Ronald G. Ehrenberg, Daniel D. Goldhaber, Dominic J. Brewer

Ronald G. Ehrenberg

Using data from the National Educational Longitudinal Study of 1988 (NELS), the authors find that the match between teachers' race, gender, and ethnicity and those of their students had little association with how much the students learned, but in several instances it seems to have been a significant determinant of teachers' subjective evaluations of their students. For example, test scores of white female students in mathematics and science did not increase more rapidly when the teacher was a white woman than when the teacher was a white man, but white female teachers evaluated their white female students more highly than ...


The Accord - Principles, Performance And Prospects, Robert Castle, James Hagan Jun 2012

The Accord - Principles, Performance And Prospects, Robert Castle, James Hagan

Robert G. Castle

No abstract provided.


Eat More Chicken And Lead More People: Perceived Measures Of Servant Leadership At Chick-Fil-A, Michael Mishler May 2012

Eat More Chicken And Lead More People: Perceived Measures Of Servant Leadership At Chick-Fil-A, Michael Mishler

Masters Theses

This present study used survey data from 31 employees working at 2 Chick-fil-A locations to assess the supervisor's perceived level of supervisor's level of servant leadership and how the level (a) affects coworker's perceptions of performance, (b) job satisfaction, and (c) relational trust amongst coworkers. The participants ranged in ages from 18-50. The average age for the participants was 26. The data for the study was collected through the distribution of surveys to individuals who currently work at Chick-fil-A. The two selected locations were approximately 300 miles apart in Virginia. The study employed quantitative research methods in ...


Board Composition, Board Activity And Ownership Concentration, The Impact On Firm Performance, Shiguang Ma, Gary Tian Apr 2012

Board Composition, Board Activity And Ownership Concentration, The Impact On Firm Performance, Shiguang Ma, Gary Tian

Gary Tian

This paper provides a parallel investigation on the impact of board composition, board activity and ownership concentration on the performance of listed Chinese firms. We find that independent directors enhance firm performance effectively than other board factors. The frequency of shareholder meetings, rather than board meetings, is positively associated with firm value. Tradable share ownership concentration has a positive and linear relationship with firm value, while state and total share ownership concentration represent U(V) shapes. Importantly, companies with the highest levels of both total share and tradable share ownership concentration have a greater firm values than companies with the ...


Disproportional Ownership Structure And Pay–Performance Relationship: Evidence From China's Listed Firms, Jerry Cao, Xiaofei Pan, Gary Tian Apr 2012

Disproportional Ownership Structure And Pay–Performance Relationship: Evidence From China's Listed Firms, Jerry Cao, Xiaofei Pan, Gary Tian

Xiaofei Pan

This paper examines the impact of ownership structure on executive compensation in China's listed firms. We find that the cash flow rights of ultimate controlling shareholders have a positive effect on the pay–performance relationship, while a divergence between control rights and cash flow rights has a significantly negative effect on the pay–performance relationship. We divide our sample based on ultimate controlling shareholders' type into state owned enterprises (SOE), state assets management bureaus (SAMB), and privately controlled firms. We find that in SOE controlled firms cash flow rights have a significant impact on accounting based pay–performance relationship ...


Managerial Compensation, Ownership Structure And Firm Performance In China's Listed Firms, Xiaofei Pan, Gary G. Tian, Shiguang Ma, Aelee Jun, Qingliang Tang Apr 2012

Managerial Compensation, Ownership Structure And Firm Performance In China's Listed Firms, Xiaofei Pan, Gary G. Tian, Shiguang Ma, Aelee Jun, Qingliang Tang

Aelee Jun

This paper investigates managerial compensation and its relationship with firm performance in China's listed firms. In China, the largest shareholder dominates other shareholders, controls the firm and therefore exercises substantial impacts on manager compensation. After controlling for other firm and industry characteristics, we find that manager remuneration is greater and pay-performance relation is stronger for privately-controlled firms than for state-controlled firms. We also document that state-controlled firms exercise performance-based manager incentive schemes, which is contrary to evidence found in some earlier studies. Our results also indicate that top executives in firms with a foreign ownership are more highly compensated ...


The Look Of The Line: An Empirical Investigation Of The Impacts Of Facial Symmetry On Salary Levels Of Offensive Linemen In The Nfl, Kristen Wampole Apr 2012

The Look Of The Line: An Empirical Investigation Of The Impacts Of Facial Symmetry On Salary Levels Of Offensive Linemen In The Nfl, Kristen Wampole

Business and Economics Honors Papers

Evaluation of a professional athlete's performance for the purposes of compensation determination is difficult, especially when decision making may not follow the expected "instrumental rationality." This paper will look to examine the factors, both productive and non-productive, impacting an Offensive Lineman's salary in the NFL. The purpose of this study is to determine whether an offensive lineman's salary is based on productive characteristics adhering to instrumental rationality, or whether the influence of non-productive characteristics influence salary as ultimately determined by team management. Results indicate that players within the tackle position with earning salaries in the seventy-fifth percentile ...


Social Capital Renewal And The Academic Performance Of International Students In Australia, Frank V. Neri, Simon Ville Apr 2012

Social Capital Renewal And The Academic Performance Of International Students In Australia, Frank V. Neri, Simon Ville

Simon Ville

Many believe that social capital fosters the accumulation of human capital. Yet international university students arrive in their host country generally denuded of social capital and confronted by unfamiliar cultural and educational institutions. This study investigates how, and to what extent, international students renew their social networks, and whether such investments are positively associated with academic performance. We adopt a social capital framework and conduct a survey of international students at a typical Australian university in order to categorise and measure investments in social capital renewal, and test a multivariate model of academic performance that includes social capital variables, amongst ...


Board Composition, Board Activity And Ownership Concentration, The Impact On Firm Performance, Shiguang Ma, Gary Tian Mar 2012

Board Composition, Board Activity And Ownership Concentration, The Impact On Firm Performance, Shiguang Ma, Gary Tian

Shiguang Ma

This paper provides a parallel investigation on the impact of board composition, board activity and ownership concentration on the performance of listed Chinese firms. We find that independent directors enhance firm performance effectively than other board factors. The frequency of shareholder meetings, rather than board meetings, is positively associated with firm value. Tradable share ownership concentration has a positive and linear relationship with firm value, while state and total share ownership concentration represent U(V) shapes. Importantly, companies with the highest levels of both total share and tradable share ownership concentration have a greater firm values than companies with the ...


Managerial Compensation, Ownership Structure And Firm Performance In China's Listed Firms, Xiaofei Pan, Gary G. Tian, Shiguang Ma, Aelee Jun, Qingliang Tang Mar 2012

Managerial Compensation, Ownership Structure And Firm Performance In China's Listed Firms, Xiaofei Pan, Gary G. Tian, Shiguang Ma, Aelee Jun, Qingliang Tang

Shiguang Ma

This paper investigates managerial compensation and its relationship with firm performance in China's listed firms. In China, the largest shareholder dominates other shareholders, controls the firm and therefore exercises substantial impacts on manager compensation. After controlling for other firm and industry characteristics, we find that manager remuneration is greater and pay-performance relation is stronger for privately-controlled firms than for state-controlled firms. We also document that state-controlled firms exercise performance-based manager incentive schemes, which is contrary to evidence found in some earlier studies. Our results also indicate that top executives in firms with a foreign ownership are more highly compensated ...


Remote Work: Examining Current Trends And Organizational Practices, Bradford S. Bell Jan 2012

Remote Work: Examining Current Trends And Organizational Practices, Bradford S. Bell

Articles and Chapters

[Excerpt] Although remote work offers a number of potential benefits, it is not without risks and challenges. Companies can find it difficult to build a culture that is accepting and supportive of remote work. It can also be difficult to track exactly who is working remotely, particularly when remote work is adopted more informally, and to measure the business impact of these initiatives. Remote workers can face a number of personal and professional challenges. For instance, they may struggle for exposure and access to professional opportunities and there is the risk that those working outside the office can become socially ...


Reply To "Response: Board Composition And Firm Performance: Evidence From Bangladesh - A Sceptical View", Afzalur Rashid, Anura De Zoysa, Sudhir Lodh, Kathleen Rudkin Jan 2012

Reply To "Response: Board Composition And Firm Performance: Evidence From Bangladesh - A Sceptical View", Afzalur Rashid, Anura De Zoysa, Sudhir Lodh, Kathleen Rudkin

Faculty of Commerce - Papers (Archive)

This paper replies to Chowdhury’s (2010) response to the paper "Board Composition and Firm Performance: Evidence from Bangladesh" (2010). It challenges the strength of the criticisms, arguing that the factors discussed in Chowdhury (2010) do not necessarily impair the outcome of the research. The authors elucidate issues raised, and in so doing, reproduce the results incorporating the commentator’s suggestions


Factors Affecting The Export Participation And Performance Of Thai Manufacturing Small And Medium Sized Enterprises (Smes), Yot Amornkitvikai, Charles Harvie, Teerawat Charoenrat Jan 2012

Factors Affecting The Export Participation And Performance Of Thai Manufacturing Small And Medium Sized Enterprises (Smes), Yot Amornkitvikai, Charles Harvie, Teerawat Charoenrat

Faculty of Commerce - Papers (Archive)

This paper employed the 2007 Thai Industrial Census to empirically examine the effects of firm-specific and industry factors on a firm’s decision to export and the export performance of 65,111 Thai manufacturing SMEs which are classified into eight submanufacturing groups. Six econometric models are indentified to capture linear and nonlinear effects of firm-specific factors as well as to analyze each industry effect for Thai manufacturing SMEs. Four limited dependent variable models (i.e., the probit model, the logit model, the linear probability model, and the Tobit model) are used to study the factors affecting a firm’s export ...


Comparative Critique Of The Performance Evaluation Methods In The Australian Energy Industry, Feng Li, George M. Mickhail Jan 2012

Comparative Critique Of The Performance Evaluation Methods In The Australian Energy Industry, Feng Li, George M. Mickhail

Faculty of Commerce - Papers (Archive)

The purpose of this study is to investigate the efficiency of business evaluation methods in the Australian energy industry during the periods from 1989 to 2007. The six commonly used business evaluation methods (CAPM, WACC, EVA, P/E ratio, DCF and MetaCapitalism) were selected and compared with the share price in the whole market, listed market and delisted market, to explore which valuation methods were better for evaluating business performance in the Australian energy sector over the long-term. An empirical analysis using linear regression, we find evidence that CAPM is a much better method for listed companies to measure the ...


An Empirical Analysis Of Iran's Banking Performance, Amir Arjomandi, Charles Harvie, Abbas Valadkhani Jan 2012

An Empirical Analysis Of Iran's Banking Performance, Amir Arjomandi, Charles Harvie, Abbas Valadkhani

Faculty of Commerce - Papers (Archive)

Purpose – The purpose of this paper is to investigate the efficiency and productivity growth of the Iranian banking industry between 2003 and 2008, encompassing pre- and post-2005-reform years.

Design/methodology/approach – The study uses a new decomposition of the Hicks-Moorsteen total factor productivity index developed by O’Donnell to analyse efficiency and productivity changes in a banking context. The advantage of this approach over the popular constant-returns-to-scale Malmquist productivity index is that it is free from any assumptions concerning firms’ optimising behaviour, the structure of markets, or returns to scale. The paper assumes that the production technology exhibits variable returns ...


New Performance Measurement And Management Control Systems, Ted Watts, Carol J. Mcnair-Connolly Jan 2012

New Performance Measurement And Management Control Systems, Ted Watts, Carol J. Mcnair-Connolly

Faculty of Commerce - Papers (Archive)

Purpose - Focusing on how performance management systems support control, this article seeks to provide two "next-generation" performance scorecards - the Performance Wheel, suitable for most organizations and the Small Business Performance Pyramid, which acknowledges the unique requirements of small business. This development considers the historical development, increasing variety and often the poorly integrated status of performance measurement systems - one of business management's most important tools.

Design/methodology/approach - The paper considers the issues of various performance measurement models - the Performance Pyramid, the Results and Determinants mode, the Balanced Scorecard - through the integration of perspectives, metrics and terminology. Further, it integrates ...


Public Sector Commercial Orientation And The Social Contract: A Study Of Performance Management In A Non-Competitive Environment, Ali Rkein, Brian H. Andrew Jan 2012

Public Sector Commercial Orientation And The Social Contract: A Study Of Performance Management In A Non-Competitive Environment, Ali Rkein, Brian H. Andrew

Faculty of Commerce - Papers (Archive)

Purpose - The aim of this paper is to study the workings of commercial orientation, with a focus on performance management, in an environment that is characterised by limited competition between the public and the private sectors and a high level of government social responsibility. Design/methodology/approach - An interpretive case study approach is adopted for this study. It draws on primary data from interviews with key personnel in public sector organisations, and on secondary data from government publications such as annual reports and budget papers. Findings - This study shows that the market-based performance management system has failed to achieve its ...


Technical Efficiency Performance Of Thai Manufacturing Small And Medium Sized Enterprises, Teerawat Charoenrat, Charles Harvie Jan 2012

Technical Efficiency Performance Of Thai Manufacturing Small And Medium Sized Enterprises, Teerawat Charoenrat, Charles Harvie

Faculty of Commerce - Papers (Archive)

This paper employs a stochastic frontier production function and technical inefficiency effects model to measure and explain the technical efficiency of Thai manufacturing small and medium sized enterprises (SMEs). Cross-sectional firm-level data from the industrial census conducted in 2007 is used. A simple average technical efficiency levels in all categories of manufacturing SMEs analysed in 2007 is found to be low, indicating a high degree of technical inefficiency in the production process. Despite reform measures aimed at improving firm performance, Thai manufacturing SMEs have remained predominantly labour intensive. The technical inefficiency effects model reveals that firm size, firm age, skilled ...


Team Learning: A Theoretical Integration And Review, Bradford S. Bell, Steve W. J. Kozlowski, Sabrina Blawath Jan 2012

Team Learning: A Theoretical Integration And Review, Bradford S. Bell, Steve W. J. Kozlowski, Sabrina Blawath

Articles and Chapters

With the increasing emphasis on work teams as the primary architecture of organizational structure, scholars have begun to focus attention on team learning, the processes that support it, and the important outcomes that depend on it. Although the literature addressing learning in teams is broad, it is also messy and fraught with conceptual confusion. This chapter presents a theoretical integration and review. The goal is to organize theory and research on team learning, identify actionable frameworks and findings, and emphasize promising targets for future research. We emphasize three theoretical foci in our examination of team learning, treating it as multilevel ...


An Exploratory Study Of Reception Of Organizational Citizenship Behaviors And Work Related Outcomes: It Is Good For Your Co-Workers, Xinxuan Che Jan 2012

An Exploratory Study Of Reception Of Organizational Citizenship Behaviors And Work Related Outcomes: It Is Good For Your Co-Workers, Xinxuan Che

Graduate Theses and Dissertations

The predictors of organizational citizenship behavior (OCB) - performance that supports the social and psychological environment in which task performance takes place - have been studied extensively in previous research. Surprisingly, only a few studies have looked into OCB's effects on individuals who might benefit from it. The purpose of the current study was to explore effects of individual-level OCB on its recipients. Reception of OCB (ROCB) is described and proposed to be related to targets' performance, job stress and job strains. In addition, narcissism and proactive personality were explored as predictors of reception of OCB also as moderators of the ...