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论文作者:meisishow论文属性:硕士毕业论文 thesis登出时间:2014-09-20编辑:meisishow点击率:10275
论文字数:3556论文编号:org201409181518405786语种:英语 English地区:美国价格:免费论文
关键词:绩效管理系统会计信息Successful Implementation平衡计分卡
摘要:本文是一篇关于会计学的留学生课程范文,在这里结构比较完整,我们也可以了解一下会计学留学论文的格式。本文重点分析就是关于绩效管理的使用,我们也可以学习到相应的专业知识。
Nowadays, the issue of the “human element” receives more than before attention in the literature. Simons (2000) states that performance measurement and control systems cannot be designed without taking into account human behavior. Holloway et al. (1995) argue that successful implementation of performance measurement depends above all on understanding and accommodating the human element. A closer look at the literature reveals that a lot of this attention for the human element seems to be still focused on its relationship to the budgeting system. In this respect, Hartmann (2000) remarks that it should be investigated whether personality factors related to individual preferences for risk and uncertainty are important determinants of managerial behavior and attitudinal reactions to budgeting. And Vagneur and Peiperl (2000) state that individual psychological responses to performance assessment should be investigated, taking into account research from the fields of psychology, organizational behavior, behavioral accounting, and systems theory. Next to this, a lot of performance management research focused on the technicalities of implementing a performance management system rather than on behavioral issues (Martins, 2000). In recent years, an increasing number of organizations have implemented performance management systems that are based on critical success factors (CSFs) and key performance indicators (KPIs). A frequently used format in this context is the balanced scorecard (BSC) (Kaplan and Norton, 1996). Despite the increase in experience gained with these systems, there is still a lot to be learned about the factors that influence effective use of CSFs, KPIs, and the BSC (Vosselman, 1999). The influence of users’ characteristics on the use of a performance management system has been underexposed in scientific and professional literature (Vagneur and Peiperl, 2000; Krause, 2000).
Two recent studies into the behavioral aspects of performance management system implementation and performance management system use aim at filling this void. Lipe and Salterio (2000) found that managers’ cognitive limitations may prevent organizations to fully benefit from a performance management system, and that cognitive differences between managers may lead them to use the performance management system differently. Malina and Selto (2000) found that positive outcomes from performance management system use were mostly determined by the effectiveness by which the system is used as a management control device (defined in terms of effective measurement, comprehensive performance, and weight of the measurement dimensions), while these outcomes were not attributable to its use as a communication device. Positive outcomes are generated by better strategic alignment of employees and better motivation, which indicates that causal relationships exist between performance management system design, management control use, managerial and employee behavior, and performance.
In this paper the line of research into the behavioral aspects of performance management system implementation and use is extended by addressing the research question Which behavioral factors contribute to the successful implementation and use of a performance management system? (de Waal, 2002). A performance management system is regarded successful if manag本论文由英语论文网提供整理,提供论文代写,英语论文代写,代写论文,代写英语论文,代写留学生论文,代写英文论文,留学生论文代写相关核心关键词搜索。