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THE RELATIONSHIP BETWEEN PERFORMANCE MEASURES AND MANAGERIAL BEHAVIOR

K. Jancovicova-Bognarova

First published: 2018https://doi.org/10.5593/sgemsocial2018H/11/S03.081View metrics

Abstract

Companies are increasingly implementing new performance measurement systems to track non-financial measures such as customer and employee satisfaction, quality, market share, productivity, and innovation. According to the existing theoretical literature, non-financial performance measures provide managers with incentives to improve long-term financial performance and, on the other hand, financial performance measures provide managers with incentives to improve short-term financial performance. This study examines whether the use of financial or non-financial performance measures for incentive purposes increases or decreases short-term orientation of the managers. The analysis is carried out on a sample of Slovak and Hungarian companies.

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Publication details

Title
THE RELATIONSHIP BETWEEN PERFORMANCE MEASURES AND MANAGERIAL BEHAVIOR
Authors
K. Jancovicova-Bognarova
Proceedings
5th International Multidisciplinary Scientific Conference on Social Sciences and Arts SGEM 2018
Publisher
STEF92 Technology
Year
2018
Pages
631-638
SWS Citekey
Jancovicova-Bognarova20183631638
ISSN
2367-5659
ISBN
978-619-7408-30-0
Language
en
Publication type
Proceedings Paper
Keywords
financial measuresnon-financial measuresshort-term orientationincentive plansincentive plans.
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