Measurement, evaluation and reward of profit center managers: a cross-cultural field study
Article Abstract:
A study was conducted to determine the differences between US and Taiwanese firms in terms of the measurement, evaluation and rewarding profit center managers. Four research propositions were made. The first states that Taiwanese firms provide smaller monetary rewards based on individual performance. The second proposition holds that Taiwanese firms are more prone to basing performance-based rewards on group performance rather than individual performance. The third claims that Taiwanese firms use long-term incentives less often. Lastly, it is proposed that performance evaluations of profit center managers in Taiwanese firms are more subjective. Of the four, only the third proposition was supported. Managers' education and experience, their attitudes toward the stock market, the company's stage and pattern of growth, the labor force mobility in the country, type of business and the use of consultants were all found to explain the differences.
Publication Name: Accounting, Organizations and Society
Subject: Business
ISSN: 0361-3682
Year: 1995
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The cross-cultural generalizability of the relation between participation, budget emphasis and job related attitudes
Article Abstract:
The cultural parameters of power distance (PD) and individualism are used to analyze the cross-cultural or cross national universality of the effect of participation on the link between budget emphasis in higher levels of evaluative style and the work-related attitudes of subordinates. The study lends support to the hypothesis that the effect of participation will be similar for cultures of both high PD/low individualism and low PD/high individualism. Previous studies by G.F. Hofstede were used as the basis for testing the hypothesis which was carried out on a sampling of proxy nations represented by Australia and Singapore. The cross-national transferability of management accounting systems' design variables can gain insight from the results of this study.
Publication Name: Accounting, Organizations and Society
Subject: Business
ISSN: 0361-3682
Year: 1992
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Reconsidering the status of tests of significance: an alternative criterion of adequacy
Article Abstract:
Tests of significance are considered to be essential for providing scientific rigor to social science research since they are needed to test inference. However, tests of significance are not necessarily mandatory in managerial accounting research. One appropriate alternative are tests based on replication. In such tests, the ability to establish that results hold true across different sets of conditions becomes the primary test of adequacy since it proves that results can be generalized. The key difference between such a replication-oriented approach and the more conventional tests of significance approach is that replication tests require a search for sameness in related studies rather than differences in isolated studies.
Publication Name: Accounting, Organizations and Society
Subject: Business
ISSN: 0361-3682
Year: 1995
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