Social and Behavioral Sciences Commons^™

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. …

How Does The Separation Of Ownership And Control Affect Corporate Performance: The Impact Of Earnings Management In China, Yuqing Zhu, Gary G. Tian, Shan Zhao

Faculty of Commerce - Papers (Archive)

This paper examines the impact of disproportional ownership on true firm performance when firm performance is adjusted for the effect of earnings management. Results from regression analysis indicate that the separation between control and cash flow rights of family/or individual-controlled listed firms in China decreases firm performance when firm performance is adjusted for the effect of earnings management than when firm performance is measured as reported performance. The results also show that separation is significantly positively related with true firm performance in firms with low cash flow rights concentration. The main disproportional ownership mechanism, pyramidal structures is also investigated in …

Drinking Water From Alternative Water Sources: Differences In Beliefs, Social Norms And Factors Of Perceived Behavioural Control Across Eight Australian Locations, Sara Dolnicar, Anna Hurlimann

Faculty of Commerce - Papers (Archive)

Australia is facing serious challenges in the management of water in various urban and regional locations. Two popular responses to these challenges are increasing supply through alternative water sources such as recycled and desalinated water. However, significant gaps exist in our knowledge of community attitudes to these alternative sources of water, particularly for potable use. This paper reports results from an Australian study of community attitudes to alternative water sources. Sixty six qualitative interviews were held at eight locations with distinctly different water situations. This paper explores all three antecedents to the behaviour of drinking recycled water and desalinated water …

Management Control Systems: A Model For R&D Units, Parulian Silaen, Robert B. Williams

Faculty of Commerce - Papers (Archive)

Purpose - The purpose of this paper is to develop a proposal for a new conceptual framework for management control systems (MCS) in R&D units. Design/methodology/approach - The paper is a descriptive study that reviews the control literature and proposes an MCS framework in the light of four key elements: desired ends, actors, control implementation, and control tools. Findings - The study found two sub-elements of desired ends (directional and yardstick) to be complementary in a low level of uncertainty, while directional should be emphasized more in a high level of uncertainty. Five sub-elements of actors are used differently along …

Organisational Control And The Self: Critiques And Normative Expectations, Karin Garrety

Faculty of Commerce - Papers (Archive)

This article explores the normative assumptions about the self that are implicitly and explicitly embedded in critiques of organisational control. Two problematic aspects of control are examined – the capacity of some organisations to produce unquestioning commitment, and the elicitation of ‘false’ selves. Drawing on the work of Rom Harré, and some examples of organisational-self processes gone awry, I investigate the dynamics involved and how they violate the normative expectations that we hold regarding the self, particularly its moral autonomy and authenticity. The paper concludes by arguing that, despite post-structuralist challenges, some notion of a ‘core’ or ‘real’ self still …

Performing And Agential Selves: Employees As Targets Of Control, And How We, As Academics, Theorise About Them, Karin H. Garrety, Simon Down

Faculty of Commerce - Papers (Archive)

Critical management scholars have noted how contemporary management practices encourage and sometimes require workers to adopt multiple identities, and that cynicism, irony and resistance are often manifested in those identities. In this paper, we explore some attributes of modern selfhood that make these positions possible. We concentrate on two related aspects: (1) the capacity of people to reflect on, and manipulate, the selves that they present to the world, and (2) different forms of agency that actors can effect. We argue that closer attention to these attributes can sharpen our analyses of organisational control and its impacts on the self.

Project Report On The Impact Of Planning And Control Sophistication On Financial Performance Of Small And Medium Manufacturing Enterprises In Australia, Hema Wijewardena, Anura De Zoysa

Faculty of Commerce - Papers (Archive)

Although there has been a limited amount of prior research on the relationship between planning sophistication and small enterprise perfonnance, no attention has been given to the control aspect of planning and its possible impact on financial performance. This points to a major limitation of prior research on planning and perfonnance. It is common knowledge that effective control is often necessary for achieving the maximum results from a predetermined plan of action in any organisation. Even an excellent plan may not produce the results as expected due to numerous unforseen circumstances which are internal or external to the fInn. Therefore, …