The Attitudinal and Behavioral Effects of Nonfinancial Measures
Abstract: A recent study by Lau and Moser (2008) found that the use of nonfinancial measures for managerial performance evaluation is positively associated with managerial performance via procedural fairness and organizational commitment. It is not clear, however, whether the findings are generaliza...
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| Format: | Article |
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[Yogyakarta] : Universitas Gadjah Mada
2011
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| _version_ | 1797020002329559040 |
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| author | Perpustakaan UGM, i-lib |
| author_facet | Perpustakaan UGM, i-lib |
| author_sort | Perpustakaan UGM, i-lib |
| collection | UGM |
| description | Abstract: A recent study by Lau and Moser (2008) found that the use of nonfinancial measures for managerial performance evaluation is positively associated with managerial performance via procedural fairness and organizational commitment. It is not clear, however, whether the findings are generalizable to other contexts. Using very different samples, the objectives of this study are to reexamine and to extend Lau and Moser�s model. Our paper is only able to partially support their model, suggesting that management control systems should be designed to fit the contexts.
Abstrak: Hasil penelitian Lau dan Moser (2008) menemukan bahwa penggunaan ukuran-ukuran nonfinansial untuk mengevaluasi kinerja manajerial berhubungan positif dengan kinerja manajerial melalui keadilan prosedural dan komitmen organisasional. Meski demikian, tidak ada kejelasan apakah temuan mereka bisa digeneralisasi dalam konteks lain. Menggunakan sampel yang sangat berbeda, tujuan dari penelitian ini adalah untuk menguji kembali dan memperluas model Lau dan Moser. Penelitian kami hanya mampu memberikan dukungan sebagian atas model yang mereka ajukan. Temuan kami menunjukkan bahwa sistem pengendalian manajemen harus didesain agar sesuai dengan konteks. |
| first_indexed | 2024-03-05T23:13:09Z |
| format | Article |
| id | oai:generic.eprints.org:28878 |
| institution | Universiti Gadjah Mada |
| last_indexed | 2024-03-05T23:13:09Z |
| publishDate | 2011 |
| publisher | [Yogyakarta] : Universitas Gadjah Mada |
| record_format | dspace |
| spelling | oai:generic.eprints.org:288782014-06-18T00:23:23Z https://repository.ugm.ac.id/28878/ The Attitudinal and Behavioral Effects of Nonfinancial Measures Perpustakaan UGM, i-lib Jurnal i-lib UGM Abstract: A recent study by Lau and Moser (2008) found that the use of nonfinancial measures for managerial performance evaluation is positively associated with managerial performance via procedural fairness and organizational commitment. It is not clear, however, whether the findings are generalizable to other contexts. Using very different samples, the objectives of this study are to reexamine and to extend Lau and Moser�s model. Our paper is only able to partially support their model, suggesting that management control systems should be designed to fit the contexts. Abstrak: Hasil penelitian Lau dan Moser (2008) menemukan bahwa penggunaan ukuran-ukuran nonfinansial untuk mengevaluasi kinerja manajerial berhubungan positif dengan kinerja manajerial melalui keadilan prosedural dan komitmen organisasional. Meski demikian, tidak ada kejelasan apakah temuan mereka bisa digeneralisasi dalam konteks lain. Menggunakan sampel yang sangat berbeda, tujuan dari penelitian ini adalah untuk menguji kembali dan memperluas model Lau dan Moser. Penelitian kami hanya mampu memberikan dukungan sebagian atas model yang mereka ajukan. Temuan kami menunjukkan bahwa sistem pengendalian manajemen harus didesain agar sesuai dengan konteks. [Yogyakarta] : Universitas Gadjah Mada 2011 Article NonPeerReviewed Perpustakaan UGM, i-lib (2011) The Attitudinal and Behavioral Effects of Nonfinancial Measures. Jurnal i-lib UGM. http://i-lib.ugm.ac.id/jurnal/download.php?dataId=11941 |
| spellingShingle | Jurnal i-lib UGM Perpustakaan UGM, i-lib The Attitudinal and Behavioral Effects of Nonfinancial Measures |
| title | The Attitudinal and Behavioral Effects of Nonfinancial Measures |
| title_full | The Attitudinal and Behavioral Effects of Nonfinancial Measures |
| title_fullStr | The Attitudinal and Behavioral Effects of Nonfinancial Measures |
| title_full_unstemmed | The Attitudinal and Behavioral Effects of Nonfinancial Measures |
| title_short | The Attitudinal and Behavioral Effects of Nonfinancial Measures |
| title_sort | attitudinal and behavioral effects of nonfinancial measures |
| topic | Jurnal i-lib UGM |
| work_keys_str_mv | AT perpustakaanugmilib theattitudinalandbehavioraleffectsofnonfinancialmeasures AT perpustakaanugmilib attitudinalandbehavioraleffectsofnonfinancialmeasures |