The Efficacy of a Decision Support System in Enhancing Risk Assessment Performance

A pervasive challenge for decision‐makers is evaluating data of varying form (e.g., quantitative vs. qualitative) and credibility in arriving at an overall risk assessment judgment. The current study tests the efficacy of a Decision Support System (DSS) for facilitating auditors’ evaluation and assimilation of financial and nonfinancial information in accurately assessing the risk of material misstatements (RMM) in financial information. Utilizing the proximity compatibility principle, the DSS manipulates the display of cues either in an integral (where pieces of information are displayed on one computer screen) or separable (where pieces of information are displayed on different computer screens) format. Based on cognitive fit theory, we expect that the integral (separable) display best supports financial (nonfinancial) information processing, leading to enhanced risk assessment performance. In addition, we predict that consistent DSS display of financial and nonfinancial information facilitates risk assessment performance. Further, this study accentuates the importance of auditors’ preference for presentation of financial and nonfinancial information and consistent presentation of all the information in strengthening the effect of DSS display format on risk assessment performance. We design a case which includes a seeded high fraud risk. A total of 112 audit seniors participated in the experiment where the DSS display format was manipulated and the auditors’ RMM assessments and display preferences were measured. The results support the hypotheses and highlight the value of the DSS in enhancing risk assessment performance.     

绩效治理:基于绩效考评与绩效管理的新范式

绩效考评与绩效管理是公共和私营部门中常见的绩效测量与评价手段,但存在未能有效区分定量指标与定性指标、缺乏对组织战略目标和使命的重视、强调个人绩效而忽视整体绩效等局限。绩效治理是基于绩效考评与绩效管理,结合治理理论,应用于公共部门的绩效指标测量、多向评价、综合管理、系统治理的新范式,对绩效考评与绩效管理存在的局限有较好的回应与解决,其背后是理念与价值取向的变革。     

Business Performance Analytics: exploring the potential for Performance Management Systems

Business Performance Analytics (BPA) entails the systematic use of data and analytical methods (mathematical, econometric and statistical) for performance measurement and management. Although potentially overcoming some traditional diagnostic issues related to Performance Management Systems (PMS), such as information overload, absence of cause-effect relationships, lack of a holistic view of the organisation, research in the field is still in its infancy. A comprehensive model for operationalising analytics for diagnostic and interactive PMS is still lacking. Adopting an action research approach, this paper addresses this gap and develops a five-step framework applied to a company operating in the construction industry. The results show that in addition to encouraging dialogue, BPA can contribute to identifying critical performance variables, potential sources of risk and related interdependencies. A number of critical issues in implementing data-based approaches are also highlighted, including data quality, organisational competences and cultural shifts.     

Community-Based Service-Learning: Does It Have a Role in Management Education?

Community based service-learning is a form of experiential education in which students engage in activities that address human and community needs, together with structured opportunities designed to promote student learning and development. Can it be effectively applied to address the current struggles of management education? Management education is facing a gap between traditional curricular content and society's needs for new competencies. The Academy is also faced with the challenge of more effectively relating to society's social, economic and civic problems. The results of this analysis indicate that service-learning offers a means of closing the gap by helping to prepare students who are lifelong learners and active, caring participants in their communities. Service-learning appears to be a promising means of developing such managerial skills as leadership, critical thinking, teamwork, and cooperation. The limitations of service-learning for management education are addressed as well.     

Local Strategic Planning and Stakeholder Analysis: Suggesting a Dynamic Performance Management Approach

Public Organization Review - This paper focuses on the contribution provided by stakeholder analysis to local strategic planning. The aim of the paper is to deal with the issue, emerging from both...     

Performance Appraisal,Performance Management,and Firm-Level Performance: A Review,a Proposed Model,and New Directions for Future Research

Abstract

There has been a long history in management and industrial/organizational psychology of studying methods to improve performance at work. These efforts have traditionally been concerned with individual-level performance (with some attention paid to team performance as well); even when research began to more broadly consider the topic of performance management instead of just performance appraisal. However, the often unstated assumption was that, if an organization could effectively improve the performance of individual employees, this would accrue to improvements in firm-level performance as well. A review of the literature suggested that this link had never really been established in a direct way. Instead, we found considerable support for relating “bundles” of human resource (HR) practices to firm-level performance, and several models for how these practices could create the transformation from individual-level to firm-level performance. We drew upon several of these models, from somewhat diverse literatures, to propose a model whereby bundles of HR practices, when aligned with the strategic goals of the organization, can be used to create a climate for performance that could transform generic knowledges, skills, and abilities (KSAs) into specific KSAs needed to improve firm-level performance.     

Scheduling in a Management Context: Uncertain Processing Times and Non-Regular Performance Measures*

Decision makers often face scheduling problems in which processing times are not known with certainty. Non-regular performance measures, in which both earliness and tardiness are penalized, are also becoming more common in both manufacturing and service operations. We model a managerial environment with task processing times (which include sequenceindependent set-up times) prescribed by three-parameter lognormal distributions. Upon completion, each task derives a reward given by a particular piecewise-linear reward function. The objective is to select a sequence of tasks maximizing the expected total reward. The relative generality of the problem renders many enumerative methods inapplicable or computationally intractable. To overcome such difficulties we develop efficient priorityinduced construction (PIC) heuristics which build up a complete schedule by inserting tasks (singly from a list) into a partial sequence of tasks. In each partial and complete sequence a period of idle time is permitted prior to the first task. Performance on realistic-sized problems is very encouraging, with cost penalties averaging less than one percent.     

Verandah Discourses: Critical Management Education in Organizations

The small but thriving Critical Management Studies community has so far confined its interest in education to that delivered in university settings. This paper identifies a framework for recognizing and understanding critical education as it is enacted within organizational settings. It analyses a portion of the data collected for a research study into alternative identities within organizational management education in order to suggest that critical management education (CME) fails to take account of the individualistic conventions that shape critical practice in organizations. The organizational version of CME works through a disruption of the ability of the manager to sustain managerialist narratives of the self. Two types of alternative practice are used to illustrate the ways in which this operates and are compared to an 'orthodox' performance of management education.     

服务科学管理与工程：一个正在兴起的领域

20世纪80年代以来,服务日趋重要,并有占据全球经济主导地位之势。服务科学旨在通过科学的形式化方法对服务展开跨学科的系统研究,目前正处于兴起阶段。回顾了服务经济在全球快速成长的形势,说明了服务科学研究的必要性、紧迫性及其兴起过程。在重点讨论了服务科学的研究对象"服务"的基础上,详细阐述了服务科学的概念与目标,说明了服务科学的核心议题和研究方向。     

薪酬差距与企业绩效:来自国企上市公司的经验证据

国企高管与员工间的薪酬差距成为近年来的焦点话题之一,本文首次提供了我国国企内部薪酬差距与企业绩效之间关系的直接经验证据。研究结果表明,国企高管和员工间的内部薪酬差距与企业绩效显著正相关,从而支持锦标赛理论。并且,本文的结论不随企业绩效和内部薪酬差距的不同衡量方法而改变,在考虑二者之间的内生关系后仍然成立。进一步的研究还表明,内部薪酬差距的激励强度随地区及公司间差异而不同,并随年度和地区呈现出显著的边际递减效应。     

Clean technologies in German economic literature: a bibliometric analysis

Over the past two decades, clean technologies (cleantech) have emerged as an important economic factor with remarkable progress. Fueled by growing concerns about climate change and diminishing fossil fuel resources, governments have put aggressive stimulus packages in place to support emerging technologies that drive cleantech businesses. The industry operates in highly regulated market conditions which in turn raises the question of whether economists have addressed private and public information requirements. To answer this question and to explore the relationship between environmental economics and clean technologies, this paper examines German literature using co-citation analysis methods. Based on the co-citation analysis of 588 documents, our results suggest that researchers have provided a rather small and fragmented set of business knowledge for the cleantech industry. Despite its economic and environmental importance, research on the private use and economic impact of cleantech remains scarce.     

管理科学与工程热点研究领域的文献计量分析

以国外1994～2004年被SCI、SSCI收录的117种期刊、国内1994～2003年77种中文期刊、ISTP国际会议索引数据库2000～2004年会议收录中发表的管理科学与工程领域的论文作为基础数据源,利用文献计量分析方法分析了国内外管理科学与工程学科各领域发展的历史、现状以及未来的研究热点,并重点就国内外热点的形成原因以及热点内容的异同进行了深入研究.可以为我国管理科学与工程"十一·五"发展规划以及优先资助领域的遴选提供一定的参考依据.     

Microeconomic Theory and Management Education: A Social Economics Perspective

A period of extraordinary change is pressuring schools of business to rethink their curricula and mission statements in order to adapt to new environments. The authors, both economists with many years of teaching experience, focus on the microeconomics course in the core curriculum and offer proposals which introduce alternative value bases to orient, motivate, and drive the firm in the economic environment. These include proposals from the frameworks of humanistic and social economics. This revised version was published online in August 2006 with corrections to the Cover Date.     

Performance Budgeting in Practice: the Case of Danish Hospital Management

Performance budgeting systems have been introduced in the OECD countries with the proclaimed aim to increase public sector efficiency. However, the aim has often been hampered by a lack of relevant information, symbolic politics and conflicting political preferences. In this study, we investigate Danish public hospitals to see how performance budgeting works in the regions where the fundamental problems of performance information are negligible and the regions statutorily obligated to increase public sector efficiency by performance budgeting. The analysis shows that the regions in general have designed the performance budgeting system to increase efficiency and mitigate the dilemma of performance budgeting between increasing activity and controlling cost at the same time. Still, there are signs of moderation of the instrumental efficiency use of performance budgeting due to political concerns for equity.     

中国式绩效管理:特点、问题及发展方向

在分析我国绩效管理的形成基础上,指出我国的绩效考核具有绩效至上、结果重于过程、评估重于发展、考核与战略脱节4个特征;然后,从政治、制度、文化和管理4个方面探讨了中国式绩效管理产生的原因,并重点剖析了我国绩效管理目前存在的四大问题,即急功近利、员工公平感下降、考核缺乏系统性和方法过于简单;最后,根据我国未来的发展趋势,提出了改进我国绩效管理的几点对策。     

Using a Consultant Workshop Model to Improve Performance Management in Chinese Autism Agencies: A Preliminary Study

ABSTRACT

This study investigated the outcomes of using a consultant workshop model to help implement performance management (PM) methods in selected Chinese autism agencies. A need for improvement of educational services in Chinese autism agencies was identified. However, the theory and methods of organizational behavior management (OBM) in general and PM in particular are still foreign in the Chinese autism community. The primary research question of the current study was whether first-line teacher performance in Chinese autism agencies could be improved by the use of a consultant workshop model to train management staff to implement a PM system. Four autism agencies in different Chinese provinces participated in this study. Results demonstrated that after the implementation of the PM system through a consultant workshop model in the participating agencies, the performance of first-line teachers in these agencies improved in several important areas. The intervention appeared modestly effective. Implications of the outcome data and future directions for practitioners and researchers are discussed.     

Beyond Managism: Negotiated Narratives and Critical Management Education in Practice

A pragmatist conception of critical management education and learning is first set out. This accepts a degree of 'functionality' between management study and management practice. It is, however, a non-managerialist and non-technicist functionality. The criterion for judging critical management learning cannot be how well it reveals truths in any absolute or foundationalist sense. The only possible criterion is how well, relative to alternative types of learning, it informs the practices of people involved in managerial situations (regardless of whether these are managers or not). Next, one way of applying pragmatist critical management principles is outlined. This works through negotiated narratives and stands as an alternative to orthodox management education approaches – ones to which the critical concept of scholarism is applied. The outline is then developed through an ethnographic style account of an instance of such a practice. Central to this piece of teaching and learning practice is the critical concept of managism . Managist discourse and its role in framing managerial thinking and practices is examined and debated by the management class in the process of attempting collectively to make sense of stories brought to the class by both the students and the teacher. The basic 'story' that the paper tells is rehearsed at the end in the form of a fairy tale. This is done as an alternative to concluding or 'closing' the paper. The story of critical management education and learning and what is done in its name continues to unfold.