کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
7340411 1476147 2014 11 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
How do different performance measures affect managerial time orientation? Empirical evidence from sales managers in the oil and gas industry
ترجمه فارسی عنوان
چگونه تأثیرات مختلف عملکرد بر جهت گیری زمانی مدیریت تاثیر می گذارد؟ شواهد تجربی از مدیران فروش در صنعت نفت و گاز
کلمات کلیدی
اندازه گیری عملکرد، جهت گیری مدیریت زمان، نظر سنجی، مدیران فروش،
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری حسابداری
چکیده انگلیسی
This study investigates the relative effect of performance measures on managerial time orientation. We collect survey data on the actual time allocation of sales managers for tasks that affect financial performance on the short-, medium-, and long-term horizons. In addition, we obtain survey data on the specific metrics used by an oil and gas firm and classify them into three groups: traditional accounting (gross margin and budgeted costs), nonfinancial (market share and sales volume), and accounting returns (economic value added - EVA). Based on partial least-squares analysis, our results suggest that, in our setting, both nonfinancial and accounting return measures can supplement traditional accounting metrics to mitigate potential short-term orientation by inducing sales managers to consider mainly not only sales tasks but also investing tasks, which will affect the firm results more than a quarter ahead. In addition, our results imply that accounting return metrics are not better than nonfinancial measures in inducing a longer-term orientation in our research setting.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Advances in Accounting - Volume 30, Issue 1, June 2014, Pages 143-153
نویسندگان
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