分部业绩指标影响因素研究——基于中国企业问卷调查的经验证据
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财经研究 2011 年 第 37 卷第 04 期, 页码：93 - 103
摘要
参考文献
摘要
文章通过165份来自制造性企业分部的问卷,研究分部整体业绩评价指标(DSMs)设定的影响因素。结果发现,分部整体业绩评价指标受到依存性、环境不确定性和分权的影响。其中,依存性对DSMs的影响显著为正,表明企业鼓励分部力争上游,努力创造双赢的合作关系。
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[2]Bouwens J,Laurence Van Lent.Assessingthe performance of business unit managers[J].Journalof Accounting Research,2007,45(4):667-697.
[3]Brownell P.The role of accountinginformation,environment and management control inmulti-national organizations[J].Accounting and Finance,1987,27:1-16.
[4]Robert MBushman,Raffi J Indjejikian,Abbie Smith.Aggregate performance measuresin business unit manager compensation:The role of intrafirm interdependencies[J].Journal of Accounting Research,1995,33:101-128.
[5]Darrough Masako N,Melumad Nahum D.Divisional versus company-wide focus:Thetrade-off between allocation of managerial attention and screening of talent[J].Journalof Accounting Research,1995,33(Supplement):65-84.
[6]Flamholtz Eric G,Das T K,Annes Tusi.Toward an integrative framework of organiza-tional control[J].Accounting Organizations and Society,1985,10(1):35-50.
[7]Gerdin Jonas.Management accounting systemdesign in manufacturing depart ments:Anempirical investigation using a multiple contingencies approach[J].Accounting,Organi-zations and Society,2005,30:99-126.
[8]Govindarajan V.Appropriateness of accounting data in performance evaluation:An em-pirical examination of environmental uncertainty as anintervening variable[J].Account-ing,Organizations and Society,1984,9(2):125-135.
[9]Gul Fresinand A,Chia Yew Ming.The effects of management accounting systems,per-ceived environmental uncertainty and decentralization on managerial performance:Atestof three-way interaction[J].Accounting,Organizations and Society,1994,19:413-426.
[10]Horngren C T,Foster G,Dater S M.Cost accounting:A managerial emphasis[M].Pearson Education International,NJ:Prentice Hall.1999.
[11]Ittner C D,Larcker D F.Assessing empirical researchin managerial accounting:Aval-ue-based perspective[J].Journal of Accounting and Economics,2001,32(1-3):349-410.
[12]Jensen MC.Value maxi mization,stakeholder theory and the corporate objective func-tion[J].Journal of Applied Corporate Finance,2001,14(3):8-21.
[13]Otley D T.The contingency theory of management accounting:Achievement and prog-nosis[J].Accounting,Organizations and Society,1980,5(4):413-428.
[14]Otley D T.Budget use and managerial performance[J].Journal of Accounting Re-search,1978,16(1),122-149.
[15]Zi mmerman J L.EVA and divisional performance measurement:Capturing synergiesand other issues[J].Journal of Applied Corporate Finance,1997,10(2):98-109.
引用本文
王悦, 潘飞, 刘燕军, 等. 分部业绩指标影响因素研究——基于中国企业问卷调查的经验证据[J]. 财经研究, 2011, 37(4): 93–103.
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