The Attitudinal and Behavioral Effects of Nonfinancial Measures
| Main Authors: | Agritansia, Putri Paramita, Sholihin, Mahfud |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Master of Management, Faculty of Economics and Business, Universitas Gadjah Mada
, 2011
|
| Online Access: |
https://jurnal.ugm.ac.id/gamaijb/article/view/5483 https://jurnal.ugm.ac.id/gamaijb/article/view/5483/4456 |
Daftar Isi:
- A recent study by Lau and Moser (2008) found that the use of nonfinancial measures for managerial performance evaluation is positively associated with managerial performance via procedural fairness and organizational commitment. It is not clear, however, whether the findings are generalizable to other contexts. Using very different samples, the objectives of this study are to reexamine and to extend Lau and Moser’s model. Our paper is only able to partially support their model, suggesting that management control systems should be designed to fit the contexts.