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美国会计学课程论文:成功的绩效管理系统的实现和使用 [7]

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:10280

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。

D13. Managers can influence the KPIs assigned to them.

U9. Managers are involved inmaking analyses.

U15. Managers can use their CSFs/KPIs/BSC for managing their employees.

Internal environment

Organizational culture–

An organizational culture focused on using the performance management system to improve

U23. Managers’ results on CSFs/KPIs/BSC are openly communicated.

U22. Managers are stimulated to improve their performance.

U8. Managers trust the performance information.

U17. Managers clearly see the promoter using the performance management system.

External environment

Performance management system focus–

A clear focus of the performance management system on internal management and control

D16. Managers find the performance management system relevant because it has a clear internal control purpose.

D17. Managers find the performance management system relevant because only those stakeholders’ interests that are important to the organization’s success are incorporated.

The results of the pattern matching indicate that there are 18 individual behavioral factors that coincide with the final score for the criteria for regular use. The scores for the use stage coincide completely with the final scores for the criteria for regular use. In other words, it seems there is a relationship between a well-executed use stage and a good final score. The scores for the starting and development stages, on the other hand, coincide partially or not at all with the scores for the criteria for regular use. This tells us that there is no relationship between how well these stages have been executed and the final score. So, even a well executed starting and/or development stage is no guarantee for a good final score, that is, a regularly used performance management system. It is possible to group the 18 important behavioral factors together in categories in such a way that an overview appears of the areas an organization has to pay special attention to increase the chance of implementing a new performance management system that will be regularly used (Exhibit 4).


The research results indicated that special attention should be paid to 18 specific behavioral factors. In addition, the use stage turned out to be the most important to the success of the performance management system. For the starting and development stages, such a clear relationship was not found. This does not mean that, during these stages, an organization should not pay attention to the behavioral factors that are important to these stages. The three stages are executed sequentially, which means that the first two stages must be executed properly before the use stage can be started. The fact that the use stage contributes most to the success of a performance management system may be explained by the fact that this stage is, in contrast to the starting and development stages, a continuous stage. The consequence of this is that the behavioral factors that are important to the use stage have to be monitored continuously to ensure regular use of the performance management system. In contrast, the attention for behavioral factors that are important to the starting and development stages lies in the past and therefore becomes less significant and visible through time. 本论文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。

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