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Does adding nonfinancial value drive...

Ong, Lay Khim.

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Does adding nonfinancial value drivers to a summary financial measure improve the learning and performance of managers?

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	Does adding nonfinancial value drivers to a summary financial measure improve the learning and performance of managers?/
作者:	Ong, Lay Khim.
面頁冊數:	201 p.
附註:	Source: Dissertation Abstracts International, Volume: 64-09, Section: A, page: 3364.
Contained By:	Dissertation Abstracts International64-09A.
標題:	Business Administration, Accounting. -
電子資源:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3103953

Does adding nonfinancial value drivers to a summary financial measure improve the learning and performance of managers?
Ong, Lay Khim.

Does adding nonfinancial value drivers to a summary financial measure improve the learning and performance of managers? - 201 p.

Source: Dissertation Abstracts International, Volume: 64-09, Section: A, page: 3364.

Thesis (Ph.D.)--University of Southern California, 2003.

Traditional performance measurement systems (PMSs) that use accounting measures have been criticized as inadequate for today's business environment, especially when intangible assets rather than tangible assets become the major sources of competitive advantage for firms. To overcome the limitations of accounting-based measures, nonfinancial measures have been recommended because they are believed to be leading indicators of financial performance. With an experiment, this study examines the effects on the learning and performance of managers of adding nonfinancial value drivers (VDs) to a summary financial measure in a PMS. The experiment is designed to separate the effects of information on the performance of VDs (VD information), information on the relative importance of VDs (VD weights), and incentives placed on the performance of VDs (VD rewards). This study also examines whether adding VDs is more beneficial in firms whose competitive advantage is primarily associated with intangible assets rather than tangible assets. The experimental setting is unique in the accounting literature, involving a dynamic multi-period decision making environment where managers make decisions that are interdependent across multiple periods and where financial performance lags decisions.Subjects--Topical Terms:

1020666
Business Administration, Accounting.

Does adding nonfinancial value drivers to a summary financial measure improve the learning and performance of managers?
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245 1 0 $a Does adding nonfinancial value drivers to a summary financial measure improve the learning and performance of managers?
300 $a 201 p.
500 $a Source: Dissertation Abstracts International, Volume: 64-09, Section: A, page: 3364.
500 $a Adviser: Kenneth A. Merchant.
502 $a Thesis (Ph.D.)--University of Southern California, 2003.
520 $a Traditional performance measurement systems (PMSs) that use accounting measures have been criticized as inadequate for today's business environment, especially when intangible assets rather than tangible assets become the major sources of competitive advantage for firms. To overcome the limitations of accounting-based measures, nonfinancial measures have been recommended because they are believed to be leading indicators of financial performance. With an experiment, this study examines the effects on the learning and performance of managers of adding nonfinancial value drivers (VDs) to a summary financial measure in a PMS. The experiment is designed to separate the effects of information on the performance of VDs (VD information), information on the relative importance of VDs (VD weights), and incentives placed on the performance of VDs (VD rewards). This study also examines whether adding VDs is more beneficial in firms whose competitive advantage is primarily associated with intangible assets rather than tangible assets. The experimental setting is unique in the accounting literature, involving a dynamic multi-period decision making environment where managers make decisions that are interdependent across multiple periods and where financial performance lags decisions.
520 $a The results indicate that providing VD information and VD weights does not improve managerial performance nor reduce performance variability. Managerial performance improves and performance variability decreases only when VDs are rewarded and only in firms in which intangible assets are more important than tangible assets for future financial performance. In addition, managerial learning does not improve with the provision of VD information, VD weights, or VD rewards. Considering the results for managerial performance is more likely a result of better managerial motivation when VDs are rewarded rather than better managerial learning when VD information or VD weights are provided or when VDs are rewarded.
590 $a School code: 0208.
650 4 $a Business Administration, Accounting. $3 1020666
650 4 $a Business Administration, Management. $3 626628
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