English  |  正體中文  |  简体中文  |  Items with full text/Total items : 49258/83791 (59%)
Visitors : 7140942      Online Users : 41
RC Version 7.0 © Powered By DSPACE, MIT. Enhanced by NTU Library & TKU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/64125


    Title: Associations between Performance Measurement Diversity and Participation Congruence in R&D Teams: The Impact on Firm Performance
    Authors: Chang, Yeun-wen;Chang, Ruey-dang;Chang, Ching-ping
    Contributors: 淡江大學會計學系
    Keywords: Performance measurement diversity;participation congruence;firm performance
    Date: 2010-06
    Issue Date: 2013-05-31 11:37:42 (UTC+8)
    Publisher: 臺南市:成功大學管理學院
    Abstract: 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.
    Relation: Asia Pacific Management Review 15(2), pp.261-279
    DOI: 10.6126/APMR.2010.15.2.07
    Appears in Collections:[會計學系暨研究所] 期刊論文

    Files in This Item:

    File SizeFormat
    index.html0KbHTML104View/Open

    All items in 機構典藏 are protected by copyright, with all rights reserved.


    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library & TKU Library IR teams. Copyright ©   - Feedback