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Vincent K Chong - One of the best experts on this subject based on the ideXlab platform.

  • effect of transformational leadership style and management control system on Managerial Performance
    Journal of Business Research, 2017
    Co-Authors: Thi Thu Nguyen, Lokman Mia, Lanita Winata, Vincent K Chong
    Abstract:

    Our study adds perspective on research into choices in the design of management control systems by examining: (1) how transformational-leadership style influences the choice of the design of a comprehensive Performance-measurement system (PMS) and reward system; (2) how subordinate managers' reliance on broad-scope accounting (BSA) information facilitates their Managerial decision-making processes and Managerial Performance. Our results suggest that transformational-leadership style has a significant positive and direct effect on Managerial Performance. We find that it has a significant positive and direct effect on the use of BSA information and comprehensive PMS, but has no significant effect on reward systems. We also find that transformational-leadership style has a partial indirect effect on Managerial Performance via three mediators, namely, comprehensive PMS, reward systems, and BSA information. Our findings shed light on how such mediators intervene in the relationship between transformational-leadership style and Managerial Performance.

  • TESTING THE CONTINGENCY 'FIT' BETWEEN MANAGEMENT ACCOUNTING SYSTEMS AND Managerial Performance: A RESEARCH NOTE ON THE MODERATING ROLE OF TOLERANCE FOR AMBIGUITY
    The British Accounting Review, 1998
    Co-Authors: Vincent K Chong
    Abstract:

    Abstract This study examines the moderating effect of tolerance for ambiguity, a personality variable, on the relation between management accounting systems (MAS) design and Managerial Performance. MAS design was defined in terms of the extent to which managers» use of broad scope MAS information for Managerial decision making. The responses of 63 managers, drawn from a cross-section of Australian manufacturing companies, to a questionnaire survey were analysed by using a multiple regression technique. The results indicate that the use of broad scope MAS information interact with tolerance for ambiguity to affect Managerial Performance. The results indicate that an appropriate «fit» between manager's personality variable of tolerance for ambiguity and the extent of use of broad scope MAS information for Managerial decisions will lead to improved Managerial Performance.

Maria Magdalena Minarsih - One of the best experts on this subject based on the ideXlab platform.

  • implementation of measurement of key Performance indicator with omax method in cv bunga sakti in the production department
    Journal of Management, 2019
    Co-Authors: Arif Tri Murdani, Azis Fathoni, Maria Magdalena Minarsih
    Abstract:

    ini untuk menguji ketersediaan dan efektivitas sistem akuntansi manajemen (MAS) untuk. manajer fungsional. berdasarkan dimensi MAS yang ditentukan oleh Chenhall dan morris, model “intervensi” berbasis kontingensi diusulkan di mana MAS yang tersedia memainkan peran intervensi yang signifikan antara ketidakpastian tugas (TU) dan desentralisasi (DES) pada kinerja manajerial. Dengan menggunakan data survei dari manajer produksi dan pemasaran di perusahaan manufaktur dan analisis jalur regresi, dimensi MAS (ruang lingkup, agregasi, integrasi, dan ketepatan waktu) dianalisis secara kolektif terkait dengan variabel situasional dan kinerja manajerial. Hubungan positif yang signifikan diamati antara semua MAS. Karakteristik dan kinerja manajerial. Namun, hanya DEC yang terbukti sebagai variabel kontekstual yang menarik. Dalam hal kebijakan DEC muncul hanya melalui ketersediaan ruang lingkup yang lebih luas, MAS tepat waktu, sangat teragregasi, dan sangat terintegrasi. Tidak adanya temuan untuk TU menunjukkan "paradoks ketidakpastian," yang sebelumnya disebutkan dalam literatur, dan menunjukkan perlunya mempertimbangkan kembali TU sebagai elemen "teknologi" daripada "ketidakpastian". Kata Kunci : Management Accounting Systems, Task Uncertainty Decentralization, Managerial Performance

Stefan Reichelstein - One of the best experts on this subject based on the ideXlab platform.

  • objective versus subjective indicators of Managerial Performance
    Social Science Research Network, 2008
    Co-Authors: Madhav V Rajan, Stefan Reichelstein
    Abstract:

    Managerial bonus payments are frequently determined by both objective and subjective indicators of Managerial Performance. By its very nature, subjective information is not verifiable for contracting purposes. The inclusion of such information in Managerial bonus schemes therefore requires a principal to retain discretion in authorizing actual bonus payments. At the same time, the principal must be able to commit to an overall bonus pool which will be paid out either inside or outside the agency. Our analysis examines the structure of optimal bonus pool arrangements. The non-verifiability of the subjective indicators changes many of the predictions obtained in traditional agency settings with verifiable Performance indicators. In particular, our results address the contractual value of additional information variables, the desirability of compressed incentive schemes and the nature of relative Performance evaluation in settings with multiple agents.

  • stock price earnings and book value in Managerial Performance measures
    Research Papers in Economics, 2004
    Co-Authors: Sunil Dutta, Stefan Reichelstein
    Abstract:

    This paper develops a multiperiod principal-agent model in which a manager must be given incentives to undertake investments and to exert personally costly effort. Investments are "soft" (e.g., intangible assets) and therefore entail measurement errors for the accounting system as it seeks to separate investments from operating expenditures. This separation is of no concern to the stock market which draws on its own information about future cash flows resulting from current investments. The firm's stock price, however, reflects all value relevant information, parts of which are not incentive relevant. Optimal incentive provisions must combine "forward looking" market information with "backward looking" accounting information. Under certain conditions, optimal Performance measures can be expressed as a weighted average of economic value added (residual income) and market value added.

  • Investment Decisions and Managerial Performance Evaluation
    Review of Accounting Studies, 1997
    Co-Authors: Stefan Reichelstein
    Abstract:

    This paper considers incentive provisions for a manager who makes investment decisions. The manager's Performance measure can be based on current accounting information: cash flow, depreciation, book value, and current investment. We argue that Residual Income is the unique (linear) Performance measure that achieves goal congruence, i.e., the manager accepts all positive NPV projects, and only those. If the manager has the same discount rate as the owner, the depreciation rules remain indeterminate. However, if the manager's discount rate assumes potentially a whole range of values, then a particular depreciation policy combined with Residual Income is the unique way to achieve goal congruence.

Arif Tri Murdani - One of the best experts on this subject based on the ideXlab platform.

  • implementation of measurement of key Performance indicator with omax method in cv bunga sakti in the production department
    Journal of Management, 2019
    Co-Authors: Arif Tri Murdani, Azis Fathoni, Maria Magdalena Minarsih
    Abstract:

    ini untuk menguji ketersediaan dan efektivitas sistem akuntansi manajemen (MAS) untuk. manajer fungsional. berdasarkan dimensi MAS yang ditentukan oleh Chenhall dan morris, model “intervensi” berbasis kontingensi diusulkan di mana MAS yang tersedia memainkan peran intervensi yang signifikan antara ketidakpastian tugas (TU) dan desentralisasi (DES) pada kinerja manajerial. Dengan menggunakan data survei dari manajer produksi dan pemasaran di perusahaan manufaktur dan analisis jalur regresi, dimensi MAS (ruang lingkup, agregasi, integrasi, dan ketepatan waktu) dianalisis secara kolektif terkait dengan variabel situasional dan kinerja manajerial. Hubungan positif yang signifikan diamati antara semua MAS. Karakteristik dan kinerja manajerial. Namun, hanya DEC yang terbukti sebagai variabel kontekstual yang menarik. Dalam hal kebijakan DEC muncul hanya melalui ketersediaan ruang lingkup yang lebih luas, MAS tepat waktu, sangat teragregasi, dan sangat terintegrasi. Tidak adanya temuan untuk TU menunjukkan "paradoks ketidakpastian," yang sebelumnya disebutkan dalam literatur, dan menunjukkan perlunya mempertimbangkan kembali TU sebagai elemen "teknologi" daripada "ketidakpastian". Kata Kunci : Management Accounting Systems, Task Uncertainty Decentralization, Managerial Performance

Hossein Parsian - One of the best experts on this subject based on the ideXlab platform.

  • budgetary participation and Managerial Performance the impact of information and environmental volatility
    Management Science Letters, 2015
    Co-Authors: Hasan Almasi, Mohammad Reza Palizdar, Hossein Parsian
    Abstract:

    Article history: Received March 25, 2015 Received in revised format June 1 2015 Accepted June 27 2015 Available online July 1 2015 The present study investigates the effects of participation of managers in budgeting on their management Performance in the Tehran regional electricity company. Variables of this study are participation in budgeting, Performance of managers, adequacy of funding and resource allocation, job satisfaction, organizational commitment and organizational trust. The type of research is survey. The study population consists of all middle level managers of Tehran Regional Electricity Company who according to the approved organizational chart were 34 in 2012. The research tool is a questionnaire. Analysis of data collected is accomplished by using the SPSS and smartPLS. The results show a significant correlation between the variables of managers' participation in budgeting and organizational trust, adequacy of funding and resource allocation and job satisfaction, organizational trust of managers on organizational commitment, organizational commitment and competence in the absorption of funding and optimal resource allocation and finally the competence in funding and optimal resource allocation of managers as well as job satisfaction and management Performance. Growing Science Ltd. All rights reserved. 5 © 201

  • budgetary participation and Managerial Performance the impact of information and environmental volatility
    Social Science Research Network, 2015
    Co-Authors: Hasan Almasi, Mohammad Reza Palizdar, Hossein Parsian
    Abstract:

    The present study investigates the effects of participation of managers in budgeting on their management Performance in the Tehran regional electricity company. Variables of this study are participation in budgeting, Performance of managers, adequacy of funding and resource allocation, job satisfaction, organizational commitment and organizational trust. The type of research is survey. The study population consists of all middle level managers of Tehran Regional Electricity Company who according to the approved organizational chart were 34 in 2012. The research tool is a questionnaire. Analysis of data collected is accomplished by using the SPSS and smartPLS. The results show a significant correlation between the variables of managers' participation in budgeting and organizational trust, adequacy of funding and resource allocation and job satisfaction, organizational trust of managers on organizational commitment, organizational commitment and competence in the absorption of funding and optimal resource allocation and finally the competence in funding and optimal resource allocation of managers as well as job satisfaction and management Performance.