Purpose – The purpose of this work is to analyse whether the balanced scorecard implemented at the board of directors can enhance board effectiveness in a real-life case study of two leading UK financial institutions – Barclays Plc. and HSBC Holdings Plc. Methodology – The analysis of the...

We examine rating behavior in multi-rater performance evaluation systems. Specifically, we study mutual rating relationships, where two employees rate each other contemporaneously. We use proprietary data from an online retailer and show that demographic similarity and organizational proximity...

Employment quality is a key aspect of the social dimension of the Environmental, Social and Governance (ESG) criteria that socially conscious investors use to evaluate firms. Several data vendors have provided their own matric of corporate employment practices encompassing compensation,...

This paper investigates reporting honesty when managers have monetary incentives to overstate their performance. We argue that managers who report about their performance will take into account how their report affects their peers (i.e., other managers at the same hierarchical level). This...

The Balanced Scorecard (BSC) is a one of the most popular and contagious management ideas of our time. In previous research the diffusion and institutionalization of the BSC has been viewed through different theoretical lenses, most notably the management fashion perspective. Recently the virus...

This paper presents a critical review of the relevant literature on managerialism and performance management in higher education. Afterwards, it features an inductive research that involved semi structured interview sessions with academic members of staff. The interpretative study relied on the...

This paper reviews and summarizes financial measurement systems and evaluates them against some core management constructs. First, accurate information is fundamental for decision making. Recent improvements in financial control systems and processes offer improvements in the accuracy of the...

We investigate the effect of a corporate culture of sustainability on multiple facets of corporate behavior and performance outcomes. Using a matched sample of 180 companies, we find that corporations that voluntarily adopted environmental and social policies many years ago – termed as High...

This paper examines how firms design performance measurement systems (PMSs) to support the pursuit of mixed strategies. In particular, we examine the implications of firms' joint strategic emphasis on both low cost and differentiation for their use of performance measurement and incentive...

This paper’s main objective is to introduce a Balanced Scorecard Model (BSC) which fits Saudi Arabia’s higher education institutions. We used questionnaires to obtain the opinions of respondents of public and private Saudi universities on the suggested key performance indicators (KPIs)...