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Does adding nonfinancial value drivers to a summary financial measure improve the learning and performance of managers?

机译：将非财务价值驱动因素添加到汇总财务指标中是否会改善经理的学习和绩效？

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摘要

Traditional performance measurement systems (PMSs) that use accounting measures have been criticized as inadequate for today's business environment, especially when intangible assets rather than tangible assets become the major sources of competitive advantage for firms. To overcome the limitations of accounting-based measures, nonfinancial measures have been recommended because they are believed to be leading indicators of financial performance. With an experiment, this study examines the effects on the learning and performance of managers of adding nonfinancial value drivers (VDs) to a summary financial measure in a PMS. The experiment is designed to separate the effects of information on the performance of VDs (VD information), information on the relative importance of VDs (VD weights), and incentives placed on the performance of VDs (VD rewards). This study also examines whether adding VDs is more beneficial in firms whose competitive advantage is primarily associated with intangible assets rather than tangible assets. The experimental setting is unique in the accounting literature, involving a dynamic multi-period decision making environment where managers make decisions that are interdependent across multiple periods and where financial performance lags decisions.; The results indicate that providing VD information and VD weights does not improve managerial performance nor reduce performance variability. Managerial performance improves and performance variability decreases only when VDs are rewarded and only in firms in which intangible assets are more important than tangible assets for future financial performance. In addition, managerial learning does not improve with the provision of VD information, VD weights, or VD rewards. Considering the results for managerial performance is more likely a result of better managerial motivation when VDs are rewarded rather than better managerial learning when VD information or VD weights are provided or when VDs are rewarded.
机译：有人批评使用会计方法的传统绩效评估系统（PMS）不足以适应当今的商业环境，尤其是当无形资产而非有形资产成为企业竞争优势的主要来源时。为了克服基于会计的度量标准的局限性，已建议使用非金融度量标准，因为它们被认为是财务绩效的主要指标。通过一项实验，本研究考察了将非财务价值驱动因素（VD）添加到PMS中的摘要财务指标对经理的学习和绩效的影响。该实验旨在将信息对VD的性能（VD信息），关于VD的相对重要性的信息（VD权重）和对VD的性能的激励（VD奖励）分开。这项研究还研究了在竞争优势主要与无形资产而不是有形资产相关的公司中，添加VD是否更有利。实验设置在会计文献中是独一无二的，涉及动态的多周期决策环境，在该环境中，管理者做出的决策在多个时期内相互依赖，而财务绩效则滞后于决策。结果表明，提供VD信息和VD权重不会提高管理绩效，也不会降低性能差异。仅当对VD进行奖励时，并且仅在无形资产比有形资产对未来财务绩效更重要的公司中，管理绩效才会提高，绩效差异会降低。此外，通过提供VD信息，VD权重或VD奖励，管理学习不会得到改善。考虑管理绩效的结果更有可能是因为奖励VD时更好的管理动机，而不是提供VD信息或VD权重或奖励了VD时更好的管理学习。

著录项

  • 作者

    Ong, Lay Khim.;

  • 作者单位

    University of Southern California.;

  • 授予单位 University of Southern California.;
  • 学科 Business Administration Accounting.; Business Administration Management.
  • 学位 Ph.D.
  • 年度 2003
  • 页码 201 p.
  • 总页数 201
  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类 财务管理、经济核算;贸易经济;
  • 关键词

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