The interaction effect of quantity and characteristics of accounting measures on performance evaluation.
The interaction effect of quantity and characteristics of accounting measures on performance evaluation.
复制标题
会计措施的数量和特征对绩效评价的交互作用。
DOI：
10.1108/par-04-2018-0034
复制
发表时间：
2020
影响因子：
2.1
通讯作者：
and H. Miya.
中科院分区：
文献类型：
--
作者：
Hioki;K.;E. Suematsu;and H. Miya.
PurposeThis study aims to investigate the appropriate number and kinds of accounting measures managers should use in their decision-making.Design/methodology/approach作者采用了一种实验方法与54名参与者谁在日本的一家公用事业公司工作。FindingsThis study suggests that under information overload，其中许多措施被同时处理，具有高认知需求（NFC）的管理者不再有效地使用财务或客户视角度量，而当没有信息过载时，他们可以使用这些度量。实际意义本研究的结论是，我们需要仔细注意管理者的NFC的差异，以及有多少和什么样的措施，应该提供给管理者时，设计多指标的绩效评估。独创性/价值本文揭示了措施的数量之间的关系，管理会计系统设计时的计量特征和管理者的认知风格。
PurposeThis study aims to investigates the appropriate number and kinds of accounting measures managers should use in their decision-making.Design/methodology/approachThe authors apply an experimental method with 54 participants who work for a utility company in Japan.FindingsThis study suggests that under information overload, in which many measures are handled simultaneously, managers who have a high Need for Cognition (NFC) can no longer use either financial or customer perspective measures effectively, while when there is no information overload, they can use those measures. Managers with low NFC do not use customer perspective measures even when information overload does not occur.Practical implicationsThis study concludes that we need to pay careful attention to differences in managers’ NFC as well as how many and what kind of measures should be provided to managers when designing multi-measures for performance evaluation.Originality/valueThis paper sheds light on the relationships among the number of measures, the characteristics of measures, and managers’ cognitive style when designing a management accounting system.