MULTIPLICITY OF PERFORMANCE MEASUREMENT SYSTEMS

由厦门大学会计发展研究中心提供的第五届会计与财务问题国际研讨会——当代管理会计新发展论文集中的第二部分：战略管理会计与平衡记分卡1In modern organizations there is a strong emphasis on managing by numbers, as part of an approach to management that emphasizes ‘facts’ and evidence, particularly quantified facts (Locke 1996; Porter 1995; Rose 1991, Chua, 1996). This emphasis on facts, numbers and quantification is pervasive, and leads to what has been refered to as ‘a numerical view of work and management’ (Martinez Lucio & MacKenzie, 2004). The implications for accounting of managing by numbers have been most clearly articulated by Bob Kaplan. Among his many works, Kaplan (1983) stressed the importance of accounting collecting facts about manufacturing operations, Johnson and Kaplan (1987) and Cooper and Kaplan (1996) called for changes in cost systems to make cost information more meaningful and factual, and, most recently, Kaplan and Norton (1996, 2001, 2004) articulated the Balanced Scorecard to facilitate quantified, fact based, strategic management

Auditors and Auditing in the United States of America since the 1920s

Abstract copyright UK Data Service and data collection copyright owner.The driving force behind this project was the perceived problems of the company audit following the collapse of Enron and WorldCom, together with their auditors, Arthur Andersen. The problems with the audit include the so called ‘expectations gap’ between what the public believe the audit is for – mainly to uncover fraud - and what the accountants claim to deliver, together with the commercial pressures on the independence of auditors. The project set out to generate data via questionnaires and interviews with American accountants which would throw light on these issues. The results identify and quantify changes in for example: the social and educational background and training of American CPAs; their audit techniques; their opinions as to the purpose of the audit; their relationships with their clients; their attitudes to and explanations for the recent scandals, and to the regulatory regime in the US. The data will also allow comparisons with British accountants based on similar previous research.Main Topics:The questionnaire programme used the commercial internet survey – Zoomerang. 14,000 AICPA members selected at random were e-mailed, 805 responses to the 87 questions were received (including from accountants born pre-first world war) and entered on a spreadsheet. The 29 interviews conducted include both the leaders and the rank and file of the American profession past and present: those who worked in practice and those in industry; also the current and all previous chairmen of the Financial Accounting Standards Board, and some leading lights on the Public Company Accounting Oversight Board and the International Accounting Standards Board; the present chairman of the AICPA, and the CEOs of the Big 4 accounting firms. The data collected by the project, is both statistical (based on box ticking in the questionnaire) and qualitative (based on written replies to the questionnaire and the transcribed interviews) in nature, and represents a rich primary source which throws light historically and at the present time on a profession which continues in the public spotlight

How Public Management Matters: Strategy, Networking and Local Service Performance, 2001-2009

Abstract copyright UK Data Service and data collection copyright owner.Within the academic community the impact of management on organisational performance has become the issue that defines the field of public management. Theory and evidence increasingly suggests management shapes performance when conducted from multiple levels, directed internally at operations, targeted at various parts of the environment, and executed with particular skill. In particular, studies are slowly emerging that confirm the performance consequences of strategic management and managerial networking. However, the rapidity with which public service reform takes place means that knowledge on strategy and networking has not kept pace with practice. In this project, study of these two key functions of public management’s relationship with performance is integrated, thereby developing new theory and evidence. To achieve its objectives, the project drew together a team of international research leaders in the field and built upon existing research funded by the ESRC and the Advanced Institute for Management Research (AIM). The project led to the construction of major longitudinal datasets on strategic management, networking and performance in English local government. The datasets include survey data that covers local authority managers’ perceptions of strategy content and processes, managerial networking, and numerous other organisational characteristics. They also include secondary data on organisational environments, and multiple aspects of service performance. The principal units of analysis for the survey data are local authority managers, and for the secondary data local authorities themselves. Further information is available from the Cardiff Business School project web page and the How public management matters: strategy, networking, and local service performance ESRC Award web page.Main Topics:This study comprises the following four datasets:Best Value survey, 2001-2004Management Matters survey, 2007 Management Matters survey, 2009 Management Matters context secondary data, 2002-2008</ul

Wales Local Government Staff Survey, 2006-2008

Abstract copyright UK Data Service and data collection copyright owner.The Wales Local Government Staff Survey, 2006-2008 aimed to evaluate the effects of ‘best practice’ human research management (HRM) on individual and organisational performance outcomes in local government in Wales. Self-completion questionnaires were distributed to 16 of the 22 unitary local government authorities in Wales. Local government front line workers from eight service departments (Human Resources, Leisure, Planning, Revenue and Benefits, Refuse collection, Housing management, Education (excluding schools), Social Services (children services)) completed the questionnaire in each local authority. A follow-up questionnaire was completed by some respondents 6-12 months later. In addition, managers or heads of service were asked to complete a questionnaire about the department they managed. Data are available to download with the departments and authorities anonymised but users who wish to analyse the data at department level should contact the help desk. Further information can be found on the ESRC Award web page.Main Topics:The survey sought:staff perceptions relating to management practice, service department climate, leadership style and trustemployee attitudes towards union representatives and unions in Walesemployee outcomes, such as job satisfaction, commitment, motivation, quit intentions, stress and work-related pressureperceptions of service department performance</ul

Survey of University-Firm Interactions and Innovation: a Comparison of the North West, East of England and Wales, 2002-2007

Abstract copyright UK Data Service and data collection copyright owner.The aim of the research was to develop a deeper empirically based understanding of the impacts of Higher Education Institutions (HEIs) on the innovativeness and competitiveness of regional economies. The research gathered new data and metrics on regional university-industry links as it relates to research and innovation across three regions: Wales, the North West and the East of England (selected on the basis of their diversity in relation to sectoral specialisation, differences in their industrial histories, and heterogeneity in governance structures). The key data corresponds to an 'inside-out' perspective; it takes firms as the unit of analysis and explores how HEIs and businesses interact within the surrounding industrial environment to uncover the character of regional innovation network relationships, the dynamics of their emergence, the effectiveness of the mediating role of regional institutions and the barriers to regional innovation performance. Further information can be found on the ESRC Award web page.Main Topics:The questionnaire includes the following sections:firm characteristicsinnovationuniversity collaborations</ul