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Contemporary performance measurement systems, such as the balanced scorecard, often advocate the use of an array of financial and non‐financial measures. Despite many claimed advantages for these systems, recent research shows that the inclusion of multiple performance measures sometimes has undesirable effects. The present study examines one of the potential problems of implementing these systems; namely, the impact of perceived goal conflict on task performance. Using survey data from employees working in multiple call centres in a telecommunication company, we find that perceived goal difficulty increases perceived goal conflict. Additionally, perceived goal difficulty also has a negative, indirect effect of task performance, through the mediating role of perceived goal conflict. Our results have important implications for both the research literature and the designers of performance measurement systems. 相似文献
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This paper outlines claims and evidence concerning the balanced scorecard (BSC) from the research literature, integrating current thinking about its substantive content and assumptions, strategic alignment, implementation issues, judgment and decision-making, organisational performance, compensation plans, and comparisons to other performance-measurement practices. In doing so, diverse localisations of the BSC are brought into view, as well as difficulties accompanying the practice of the BSC. Future directions for practitioners and researchers are indicated. 相似文献
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Mahama Yahaya Wenbo Fan Chuanyun Fu Xiang Li Yue Su 《International journal of injury control and safety promotion》2020,27(3):266-275
Abstract The quality of vehicular collision data is crucial for studying the relationship between injury severity and collision factors. Misclassified injury severity data in the crash dataset, however, may cause inaccurate parameter estimates and consequently lead to biased conclusions and poorly designed countermeasures. This is particularly true for imbalanced data where the number of samples in one class far outnumber the other. To improve the classification performance of the injury severity, the paper presents a robust noise filtering technique to deal with the mislabels in the imbalanced crash dataset using the advanced machine learning algorithms. We examine the state-of-the-art filtering algorithms, including Iterative Noise Filtering based on the Fusion of Classifiers (INFFC), Iterative Partitioning Filter (IPF), and Saturation Filter (SatF). In the case study of Cairo (Egypt), the empirical results show that: (1) the mislabels in crash data significantly influence the injury severity predictions, and (2) the proposed M-IPF filter outperforms its counterparts in terms of the effectiveness and efficiency in eliminating the mislabels in crash data. The test results demonstrate the efficacy of the M-IPF in handling the data noise and mitigating the impacts thereof. 相似文献
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Research has established that colors can influence a person's attitude toward an ad. In this article the knowledge about the effects of colors on the perception of ads is linked to a specific type of ads, namely threat appeals. The objective of this study is to examine whether the color used in the background of such a threat appeal can influence its effectiveness. More specifically, the aim is to investigate whether the usage of less or more pleasure‐evoking colors affects threat and efficacy appraisals, evoked fear, and the behavioral intention. Moreover, it is tested whether the impact of the background color on the effectiveness of threat appeals is moderated by the threat level presented in the threat appeal. The findings confirm that the background color does indeed have an impact on its effectiveness. The more pleasing blue color was found to have a more positive impact on the respondents’ feelings of severity and susceptibility than the less appealing yellow. An analysis of the processing patterns subsequently showed that perceived severity has a positive effect on the behavioral intention. This intention is also influenced by the evoked feelings of fear, which are also induced by the respondents’ perceived severity. An interaction effect with threat level indicates that the more appealing background color only increased vulnerability in case of a low threat. Color thus seems to be used more as a peripheral cue to process less involving (low‐threat) messages. In case of a more involving high‐threat message, the processing seems to occur more centrally and less through the color cue. These findings illustrate the importance of color in the design of threat appeals. 相似文献
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Using a hazard‐based duration model, we analyze the determinants of the duration of a period of sudden stop, which is defined as a drop in capital inflow by two standard deviations, for at least two consecutive quarters. The hazard model estimates the conditional probability that the country exits the sudden stop today given that it experienced one until the end of last period. We find that a higher ratio of foreign exchange reserves to short‐term external debt shortens the duration of sudden stops. We also find that a higher global economic growth rate tends to shorten sudden stop spells. Our results are robust to various alternative specifications. 相似文献
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This paper comments on Lee Parker's paper on “Qualitative management accounting research: deliverables and relevance”. Using it as a starting point, it highlights the need for more informed modes of theorizing as opposed to ‘more theories’ and the performative effects of theorising. Theories and theorising already matter although what they ‘deliver’ and influence will be contingent on their instantiation in specific action nets. Further, in order that such social practices might continue to generate desirable consequences, stronger forms of research training should be developed. 相似文献
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We examine the effects of interactive and diagnostic uses of performance measurement systems (PMSs) on two behavioural factors (procedural fairness perception and cooperation) in inter-firm alliances. We further investigate whether the two behavioural factors mediate the relationship between PMS uses and alliance performance. We find that both interactive and diagnostic uses of PMS are significantly related to procedural fairness perception but only the interactive use is significantly related to cooperation. The relationships between the two uses of PMS and alliance performance are serially mediated by procedural fairness perception and cooperation. These findings contribute to management accounting studies in inter-firm alliances. 相似文献
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