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政大典藏 > College of Commerce > Department of Accounting > Periodical Articles > Item 140.119/71117

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/71117

Title:	Performance measures, consensus on strategy implementation, and performance: Evidence from the operational-level of organizations
Authors:	Ho,Joanna;Wu,Anne;Wu, Steve 吳安妮
Contributors:	會計系
Date:	2014-01
Issue Date:	2014-11-04 16:26:58 (UTC+8)
Abstract:	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)
Relation:	Accounting, Organizations and Society, 39(1), 38-58
Data Type:	article
DOI link:	http://dx.doi.org/10.1016/j.aos.2013.11.003
DOI:	10.1016/j.aos.2013.11.003
Appears in Collections:	[Department of Accounting] Periodical Articles

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