The effects of task outcome feedback and broad domain evaluation experience on the use of unique scorecard measures

Prior research has found that division evaluators using balanced scorecards in a performance evaluation process relied almost solely on common measures and virtually ignored unique measures. Other studies have found certain situations in which measures that are unique to a particular division are not completely ignored. However, no study has addressed whether outcome feedback over a period of time can motivate evaluators to rely more on unique measures that are predictive of future financial results. Our study involving executives with varying levels of prior evaluation experience examines two factors that may lead to increased use of unique measures: task outcome feedback and broad domain evaluation experience. Results provide evidence of increased reliance on unique measures after multiple periods as evaluators receive outcome feedback showing the predictive value of these unique measures. Further, results indicate that unique measures are used more over time when the prior evaluation experience of the participants is relatively high.     

Stretch Goals,Factual/Counterfactual Reflection Strategies,and Firm Performance

Popular business press and academic publications have advocated for stretch goals, particularly to enhance firm performance. The general assumption is that stretch goals can create a more challenging task environment that upsets complacency, inspires motivation, encourages outside-the-box thinking, stimulates search and innovation, and guides efforts and persistence. Surprisingly few systematic empirical studies have been conducted to support stretch goal deployment, such as when and how to use them. This study introduces two reflection strategies – counterfactual reflection (managers confront performance feedback and create possible alternatives) and factual reflection (managers analyse their own decisions and explain performance feedback) – and uses two experimental laboratory studies to test how different reflection strategies contribute to the stretch goal-performance relationship. The results indicated that using stretch goals does not affect firm performance, although theoretically, using stretch goals can create a more challenging task environment and enhance performance. Rather, it is the combination of the type of goal and reflection strategy that affects performance. I suspect that under stretch goals, managers may be unable to implement new ideas as expected, leading to growing performance gaps and perceived continuous failures over time. Consequently, their motivation to search for alternative solutions declines, and they may fall into a spiral of self-constrained thinking. The results demonstrate that under stretch goals, managers use factual reflection strategies to deliberately reflect on performance feedback to achieve higher performance. In contrast, managers who are assigned moderate goals perform better if they use a counterfactual reflection strategy. I suggest that by using a different reflection strategy, managers can further improve performance by encouraging directed search behaviour and avoiding self-constrained thinking spirals. My study provides a richer theoretical and empirical appreciation of the effect of reflection strategy depending on the task environment and goal-setting.     

Assessing the use of computer-based assessment-feedback in teaching digital accountants

Both assessment and feedback have a vital impact on students’ learning. Using computer-based assessment (CBA) with constructive and prompt computer-based feedback (CBF) reduces the attainment gap of the new generation of digital students. Action research methodology was employed to explore students’ view of utilising CBA and/or CBF in teaching and learning practice. A survey was administered to 537 undergraduate students in the Management School of a British university to collect data about their perceptions of using CBA and CBF to assess their progress. Findings from students’ survey show that students are generally appreciated the use of and benefits of CBA and/or CBF in teaching accounting modules. Findings also reveal that many participants valued working online compared to paper-and-pencil assessment and they also appreciated the timely and constructive feedback-feedforward they received. Information technology (IT), therefore, can provide an innovative type of assessment and feedback that students’ desire in an effective manner.     

企业如何实施好绩效考核

本文通过说明企业实施绩效考核的真正目的,阐述了企业实施好绩效考核必须要有一套完整的考核体系,指出了企业在实施过程中的注意问题和实施后应该做的工作,旨在帮助企业实施好绩效考核,提升企业和员工的绩效并促进双方共同发展。     

柴油发电机组的并联运行

阐述柴油发电机的并联运行的必要性,如何将不同型号、新老产品的发电机组并联运行,发电机组并联运行应满足的条件,发电机组并联运行操作步骤,调试中可能出现的问题,并对调试中出现的问题进行了解决。     

我国快速城市化下的农业风险与对策

针对我国快速城市化中出现的问题,不但要采取如"大禹治水,堵疏结合"的策略,而且要从"源头",即农村去寻找对策。城市化的程度取决于农业的承载能力,城市化的速度要与农业的发展水平相适应。文章详细分析了我国快速城市化下农业的主要风险,提出了控制适度的城市化速度及强化城市反哺农村的力度两项对策。文章阐述了一些具体的主张,如将县以下农业科技机构当作公益事业来办,给予更多的财政支持,以此来聚集农业科技人才;防止资源过度开发,强化生态休养、恢复、补偿制度;大力执行资金、技术、人才向农村流动的助农政策,推动农业结构调整等。     

工业反哺农业——一个基于理论分析的框架

从原材料来源或历史的角度讲,工业主要来源于两个方面:一个是对于地表资源进行深加工而形成的工业企业,另一个则是对于地下资源进行开采或深加工而形成的工业企业.实施"工业反哺农业"从路径上讲,主要有:"反剪刀差",废止不利于农民工就业的歧视性政策,产品支农,工业化理念和制度的支持,捐赠和税收的支持,等等.     

555定时器阈值电压自浮动的探讨

阈值电压决定555IC定时器输出电压的翻转时刻。把555IC输出端或辅助输出端的电压反馈到电压控制输入端,形成输出的数字信号反馈,使内部2个比较器的阈值电压随之浮动。利用反馈使阈值电压自浮动的原理,可在不改变外部时间常数的情况下,把555IC的定时时间延长3倍左右,使定时电路得以简化,降低制作成本,是555IC延长定时时间的一个新思路。     

并行环境下Java哈希机制的对比及重构

针对并行环境下出现的非线程安全问题,以哈希机制的Hashtable和ConcurrentHashMap的线程安全问题为切入点,设计了可改变线程总数和读写线程数的测试程序,分析了线程安全的ConcurrentHashMap和Hashtable的性能差异。根据性能差异,设计了从Hashtable到ConcurrentHashMap的程序自动重构插件,进而在Hashtable封装数据的情况下,通过对比传统多线程处理方式和Java8中的并行流处理方式的性能差异,分析了流处理方式相对普通多线程处理方式的高效性。对比结果显示,ConcurrentHashMap在并行程序中的性能要优于Hashtable。研究结果为多线程程序开发提出了解决非线程安全提供了较为可行的新思路,对于并行编程具有借鉴意义。     

Do oligopolistic firms benefit from being forced to act non-strategically?

The present study seeks to answer the question of whether acting non-strategically can benefit firms. In a static Cournot framework, if a subset of firms are constrained to the equilibrium level of output, being non-strategic will have no impact on profits of neither constrained nor strategic firms and provided that sufficiently large number of firms are restricted, a marginal quantity contraction can be to their benefit. In contrast, using a dynamic Cournot framework, we find that the constraint set at the equilibrium level or moderately deviated from it, leads to increased profits for all firms irrespective of the number of non-strategic ones.