英國國際會計研究生課程講義---管理會計managementaccounting--_lecture_-文庫吧
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【正文】 tional definitions, dimensions of the manager?s behaviour / performance What they do… …they break down mission, strategy amp。 objectives municate key success drivers direct attention to critical success factors coordinate activities necessary for achievement Organisational Goals Formal Performance Measurement System Individual Manager?s Goals System of Organisational Rewards A : Aspects of behaviour which are necessary for achieving wider anisational purposes. B : Aspects of behaviour which managers are likely to concentrate on, in fulfillment of their personal goals. C : Behaviour formally measured by management control systems. A B C Source : Hopwood (1973, 1974) Influencing Behaviour through Management Control Systems Eaglet plc – Company Mission… Eaglet?s Balanced Score Card… “ …plete measures of performance for decision facilitating purposes should be inclusive of both the activities and the results which need to be performed and achieved” (Simons, 1995) “…precision is essentially the inverse of the variance in the performance measure or, in other words, the lack of ?noise? in the measure” (Banker amp。 Datar, 1989) “…measure sensitivity [or precision] prescribes that the measure changes swiftly to signal a (desirable / undesirable) managerial action” (Banker amp。 Datar, 1989) “… to have any discernible positive impact on managers? motivation, measures should be regarded by the managers themselves not only as independently verifiable and free of any personal bias (the element of objectivity), but also as capable of capturing and reflecting all relevant actions and behaviours (the element of pleteness)” (Lawler, 1976) Behavioural Consequences of Performance Measures… Source : Simmons, 1995. “What you measure is what you get…” Source : Anthony amp。 Govindarajan (2022), Ch. 11. “ …A measure should go up when good actions are taken and, hence, the anization?s
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