新規公開企業の利益調整行動と長期パフォーマンス

1. はじめに　2. 先行研究と仮説の設定　3. 裁量的会計発生高のリサーチ・デザイン　4. 裁量的会計発生高の分析結果　5. 長期株価パフォーマンスのリサーチ・デザイン　6. 長期株価パフォーマンスの分析結果　7. 裁量的会計発生高と長期パフォーマンスの関係(仮説との整合性)　8. 終わりに(結果の要約と今後の課題

Performance Management and Employee Outcomes: What Performance Management Processes Drive Improvement of Employee Performance?

[Excerpt] Performance management (PM) systems can be a key driver of employee performance when designed strategically to go beyond operational or legal requirements. Organizations aspire for performance management processes to help employees develop, improve employee-manager communications, align individual and organizational goals, and help employees and teams reach their highest potential (Pulakos). These four items all drive employee performance and, ultimately, business performance. To align PM to organizational aspirations, companies are changing their PM processes in new ways (see Figure 1). Sometimes they do so with limited data on results, like when dropping performance ratings. Changes, even in uncharted territory, do generally improve individual performance. Of companies that participated in Deloitte’s 2017 Human Capital Survey, 90% that have redesigned performance management see direct improvements in engagement, 96% say the processes are simpler, and 83% say they see the quality of conversations between employees and managers increases (Schwartz et al.). This is because organizations are strategically implementing effective PM versus doing the bare minimum. To highlight improvements made to PM systems, we will point out changes and results in three key areas: employee evaluation, goal setting, and feedback

Benchmarking performance management systems

The Balanced Scorecard and associated performance management approaches, has become a widely practiced and popular management reporting method in recent times. Moreover, enabling technology, which assists in the delivery and personalisation of corporate performance information, is having a deeper and more rapid impact than ever before. This paper presents a brief comparative benchmarking study of leading enterprise performance management systems. Also, the author discusses the merits of bespoke internet technology development and out-of-the-box portal functionalities. An analysis of key business drivers and implementation risks of such approaches is highlighted via a case study example, and concludes the paper

Performance Management in Action

Outlines how collecting and sharing data enables educators to assess student performance in real time and predict and address issues early in order to improve achievement levels and graduation rates. Profiles successful programs in three urban districts

Executive summary

The MAP Commission feels strongly that it is time to restructure key support functions and to realign programs and services to eliminate duplication of effort, inefficiencies and poor service quality. The MAP Commission’s study and all previous studies confirm that state government is, in many senses, broken, and is in need of repair. The members of MAP believe this comprehensive report adds one more compelling reason to rethink and reinvent state government in the Palmetto State

Effect of Management of Performance Reward Systems on Subordinates' Satisfaction with Job in Malaysian Fire and Rescue Department

This research was to measure the correlation between management of performance reward systems on subordinates' satisfaction towards the job. A survey method was utilized to collect data from subordinates who worked at the headquarters of fire and rescue departments in Malaysia. The outcomes of SmartPLS path model analysis display two important findings. First, the implementation of information delivery and performance assessment in handling performance reward systems have enhanced subordinates' intrinsic job satisfaction, but the implementation ofinvolvement hypothesized performance reward systems has not enhanced subordinates' intrinsic job satisfaction. Second, implementation of information delivery, involvement and performance assessment in handling performance reward systems have also enhanced subordinates' extrinsic job satisfaction

Exploring performance management in four UK trade unions

Purpose This article explores performance management in four UK trade unions. Specifically, the extent to which managers in the four unions accept or dismiss the unitarist, disciplinary and performative values that arguably characterise performance management practices. Design/methodology/approach A qualitative research design was adopted to investigate trade union managers’ interpretations of performance management. Managers were targeted because they hold the power to shape performance management practices in their specific areas. The research employed qualitative semi-structured interviews. Findings Performance management in trade unions is linked to the structure, purpose and orientation of different types of trade union. It is also linked to the wider environmental context. The trade union managers’ interpretations of performance management are linked to disciplinary and performative values. As such they are comparable to the unitarist forms of performance management described in the literature. There are moreover, similarities and differences between the approaches to performance management between trade unions and for profit or public sector organisations. Originality/Value The article adds to the emerging literature on internal trade union management by highlighting a particular aspect of human resource management