The Measurement Gap in Paying for Performance: Actual and Preferred Measures

Abstract:We investigate the degree of congruence between preferred and actual levels of ten management control system (MCS) practices in the areas of budgeting, performance evaluation, and compensation. Survey results from responsibility centre managers indicate significant disagreements between preferred and actual levels for most MCS practices. Congruence states of deprivation, satisfaction, and saturation exist for eight MCS practices, and deprivation is the most frequent state for seven MCS practices. Congruence is significantly correlated with performance, and eight MCS congruence variables are markedly related to the congruence variables found to have performance effects.

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Value creation disclosure in CSR reports: evidence from Poland

Fijałkowska

Macuda

2017

ZTR

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Value creation disclosure in CSR reports: evidence from Poland Nowadays, many companies are involved in the idea of corporate social responsibility (CSR) and they perceive it as a source of value creation. But the question arises if companies measure and report the value created via CSR engagement or whether they present mainly descriptive information concerning their actions and activities within CSR. The aim of this paper is to present what the CSR reporting prac- tices in Poland are concerning value creation measurement and disclosure. The theoretical concept of value creation via CSR activities is analyzed and confronted with a practical disclosure in all the CSR reports published by Polish companies in the years 2013-2015. To achieve the research aim, a literature review, content analysis of source documents (CSR reports), synthesis, and the deductive method were used. In the paper, the descriptive approach to accounting is applied.

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The Measurement Gap in Paying for Performance: Actual and Preferred Measures

Cited by 3 publications

References 12 publications

Budgeting, Performance Evaluation, and Compensation: A Performance Management Model

Budgeting, Performance Evaluation, and Compensation: A Performance Management Model

Congruence in management control practices

Value creation disclosure in CSR reports: evidence from Poland

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