政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/71117

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政大機構典藏 > 商學院 > 會計學系 > 期刊論文 > Item 140.119/71117

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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:	2014-11-04 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 連結:	http://dx.doi.org/10.1016/j.aos.2013.11.003
DOI:	10.1016/j.aos.2013.11.003
顯示於類別:	[會計學系] 期刊論文

文件中的檔案:

檔案	描述	大小	格式	瀏覽次數
38-58.pdf		3130Kb	Adobe PDF2	1167	檢視/開啟

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