بایگانی برچسب برای: performance

Creating high performance teamwork in organizations[taliem.ir]

Creating high performance teamwork in organizations

The adoption of teams continues to increase in almost every domain of modern work life. In the current article we review evidence of the complexity of modern work, industry trends in the use of teams, and the challenges of achieving the full potential of organizational work teams. We aimed to meaningfully move forward the science of high performance teamwork by assembling a focused set of review articles in the present special issue. We consider four themes that capture the articles in this special issue and avenues for achieving the full potential of teams: (1) work across boundaries; (2) build effective team processes and states; (3) manage team development issues; and (4) leverage human capital. Collectively, the contents of this special issue offer important new opportunities for advancing future research and for making a practical difference in the effectiveness of teams in organizations. We identify six areas in which future research efforts in high performance teamwork should be directed based on “realities” that, in our view, need to be addressed
INTEGRATED INFORMATION SYSTEMS AND INTERORGANIZATIONAL[taliem.ir]

INTEGRATED INFORMATION SYSTEMS AND INTERORGANIZATIONAL PERFORMANCE THE ROLE OF MANAGEMENT ACCOUNTING SYSTEMS DESIGN

The interorganizational environment faced by business organizations presents unique challenges for management accounting and control. Past management accounting research has shown interest in such collaborations because despite their benefits, such relationships pose significant issues of coordination and control. As information and communication systems supplement management control systems in their support of decision facilitation and decision influencing, examining the design of management accounting systems (MASs) in the management of interorganizational relationships and assessing how it affects the attainment of interorganizational exchange partner performance objectives is important. In this chapter, I extend past accounting research to examine the complementary nature of decision-facilitation and decisioninfluencing objectives of MAS design as enabled by the use of integrated information systems in interorganizational settings. The economic theory of complementarity is employed to examine synergistic effects of complementary MAS objectives. A field survey is used to examine hypothesized relationships, and data were obtained from 116 organizations involved in strategic alliance activity. This chapter reports findings that support the view that the degree of complementarity in decisionfacilitation and decision-influencing objectives assists in the development of capabilities that enhance performance in the interorganizational relationship. The study blends theory in the areas of strategy, information systems, and management accounting and extends management accounting research in the context of IT-enabled interorganizational relationships.
“Greening” the marketing mix do firms do it and does it pay off[taliem.ir]

“Greening” the marketing mix: do firms do it and does it pay off?

Growing concern about the sustainability of the natural environment is rapidly transforming the competitive landscape and forcing companies to explore the costs and benefits of “greening” their marketing mix. We develop and test a theoretical model that predicts (1) the role of green marketing programs in influencing firm performance, (2) the impact of slack resources and top management risk aversion on the deployment of such programs, and (3) the conditioning effects that underpin these relationships. Our analyses show that green marketing programs are being implemented by firms, and we find evidence of significant performance payoffs. Specifically the results indicate that green product and distribution programs positively affect firms’ productmarket performance, while green pricing and promotion practices are directly positively related to firms’ return on assets. In addition, industry-level environmental reputation moderates the links between green marketing program components and firms’ product-market and financial performance. Finally, we find that slack resources and top management risk aversion are independently conducive to the adoption of green marketing programs—but operate as substitutes for each other.
The Impact of Earnings Management on the Extent of[taliem.ir]

The Impact of Earnings Management on the Extent of Disclosure and True Financial Performance: Evidence from Listed Firms in Hong Kong

This paper challenges the notion that seeking to increase disclosure may not necessarily improve firm performance. Using Hong Kong listed firms subject to increase the extent of disclosure, this paper shows that the net benefit of disclosure is contingent on conditions such as the quality and integrity of a firm’s information. We demonstrate that a nonlinear relation exists between disclosure and firm performance when measured performance is adjusted for the impact of earnings management, over the period from 2006 to 2013. The results of our study show that corporate disclosure is likely to result in benefits, but after an optimum level, increasing disclosure reduces true firm performance. This optimum level also falls when differences between other firm’s monitoring environments (e.g., independent boards) are in place. These results indicate that intense monitoring of CEOs offsets the advantage of additional corporate disclosure.