Associations between Performance Measurement Diversity and Participation Congruence in R&D Teams: The Impact on Firm Performance
學年 98
學期 2
出版（發表）日期 2010-06-01
作品名稱 Associations between Performance Measurement Diversity and Participation Congruence in R&D Teams: The Impact on Firm Performance
作品名稱（其他語言）
著者 Chang, Yeun-wen; Chang, Ruey-dang; Chang, Ching-ping
單位 淡江大學會計學系
出版者 臺南市：成功大學管理學院
著錄名稱、卷期、頁數 Asia Pacific Management Review 15(2), pp.261-279
摘要 Previous empirical research on participation focuses on the field of "budgeting". This study adopts the viewpoint of Clinton and Hunton's participation congruence, and then extends the scope of research to performance measurement systems (PMS). Specifically, we investigate the relationships among the diversity of performance measurement, participation congruence and firm performance. The structural equation modeling is adopted to test the sample of 92 manufacturing firms in Taiwan. The empirical result shows that performance measurement diversity is positively related to firm non-financial performance. In addition, participation congruence has indirectly positive influence on firm non-financial performance through performance measurement diversity. Finally, participation congruence is positively associated with performance measurement diversity.
關鍵字
語言 en
ISSN 1029-3132
期刊性質 國外
收錄於 SCI TSSCI
產學合作
通訊作者 Chang, Ching-ping
審稿制度 否
國別 TWN
公開徵稿
出版型式 ,電子版,紙本
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