Purpose – Accountability and performance measurement have become an important and urgent subject for nonprofit organizations (NPOs) as they encounter increasing competition from others agencies, all competing for governmental funding. This case study investigates how multiple stakeholder...

Purpose – In the last decades, Italian healthcare organisations have been subject to important normative changes, aimed at increasing their efficiency. As a response, performance measurement and evaluation (PME) systems have been introduced. The present study attempts to examine PME system...

Purpose – The adoption of performance measurement and evaluation systems comprising nonfinancial measures has rendered the investigation of behavioral consequences of such measures an increasingly important research issue. The purpose of this study is to investigate the process by which the...

Purpose – Accounting research has long shown the effect of subjectivity in performance evaluation. This study investigates one form of subjectivity in performance evaluation: flexibility in weighting performance measures examining decisions made by supervisors about weighting. Empirical...

Purpose – This research aimed to study the relationship between Enterprise Risk Management (ERM) and performance improvement. Design/methodology/approach – A questionnaire was used as an instrument of data collection that was passed to managers of nonfinancial companies listed among the 500...

Purpose – This chapter reviews the challenges faced by top management teams as they strive to create corporate cultures that combine a high performance with a strong sense of integrity. Methodology/approach – The chapter integrates diverse theories from organizational research and cognitive...

Purpose – The purpose of this chapter is to examine the hypothesized effects of board characteristics and performance on directors’ compensation in the Spanish corporations, whose corporate governance is a special example of a unitary board system. Methodology/approach – In order to test...

Purpose – The controllability principle has attracted considerable attention in performance management research. Whereas this discussion hinges centrally on a conception of human motivation, findings from psychological motivation research on intrinsic motivation have not received attention...