PENGARUH KETERLIBATAN DALAM PEMILIHAN INISIATIF STRATEGIS DAN UMPAN BALIK STRATEGIS TERHADAP EVALUASI MENGGUNAKAN BALANCED SCORECARD
This study examines the impact of involvement in the selection of a strategic initiaves and strategic feedback consist of correlation analysis between strategic initiatives and performance measures in the Balanced Scorecard on the evaluation of the initiatives effectiveness and the division manager...
| Main Authors: | , |
|---|---|
| Format: | Thesis |
| Published: |
[Yogyakarta] : Universitas Gadjah Mada
2011
|
| Subjects: |
| Summary: | This study examines the impact of involvement in the selection of a strategic
initiaves and strategic feedback consist of correlation analysis between strategic
initiatives and performance measures in the Balanced Scorecard on the evaluation of
the initiatives effectiveness and the division manager performance in the evaluation
using BSC. It is argued that managers� involvement in the selection of strategic
initiatives will increase the tendency to arrive at conclusions that are consistent with
their preference especially when they received complex information. Strategic
feedback is expected to reduce the impact of motivated reasoning by providing strong
evidence about strategic initiative�s effectiveness which appears in the correlation
between the inititives as the driver and the performance measures as the outcomes.
Using the 2�2 between subjects experiment involving 63 undergraduate
students, I examine the arguments. The results show that the involvement has no
significat effect on both the evaluation of strategic initiative effectiveness and
division manager�s performance. The strategic feedback has only effect on division
manager�s performance but at the unexpected order. The study also failed to obtain
evidence about the interaction effect of two independent variables above. In other
words, there is no significant difference of the evaluation of strategic initiative and
division manager�s performance between score given by whom were involved in the
initiative selection and whom was not involved. The strategic feedback also does not
make difference as expected on both evaluation. |
|---|