Three structural properties of accounting commonly embedded in Generally Accepted Accounting Principles are examined in a two-period principal-agent model. These structural properties are conservation of income, consistency, and selective recognition. The article illustrates that these...

This study aims to provide an integrated view of performance measurement systems (PMS) by developing a taxonomy reflecting the interdependencies among various PMS aspects. This study aims to move the study of PMS from a cartesian form of contingency fit to a configuration form. More...

The Balanced Scorecard (BSC) emphasizes on the of information system to track a limited number of balanced metrics (measures and indicators) that are closely aligned with organization's goals. This study investigates how system integration in different forms is related to the success of using...

The pressure to remain competitive in a dynamic, global economy forces organizations to consider the results-based approach when deciding on investments in information technology (IT). Senior IT managers are convinced that they do create value and believe that if measured properly and with...

Economic theory posits that production factors that are both difficult to imitate and capable of creating organizational efficiencies can generate economic rents and sustain long-term competitive advantage. Using survey data for 106 firms, we measure four dimensions of strategic human capital...

The purpose of this research was an attempt to improve the applicability of the balance scorecard, in particular the customer perspective, in the hospitality industry. The objective of the study was to investigate a more structured customer-centric performance measurement framework customized...

This chapter explores the role of language in the relationship between diversity and team performance. Specifically, we consider how a linguistic approach to social categorization may be used to study the social psychological mechanisms that underlie diversity effects. Using the results of a...

This study examines the links between financial performance and executive compensation for high-performance companies (HPC). HPC display sustained and superior cash flow returns, asset growth, and total shareholder returns. In previous empirical analysis, HPC companies displayed specific...