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Q14 When serving your clients, how important is the knowledge of customer specific requirements? scale: relatively unimportant, my business unit delivers standard products/services - slightly important, my business unit delivers standard products/services, with minor adaptations to customer specific requirements - somewhat important, my business unit delivers standard products/services, adapted to customer specific requirements - important, my business unit delivers tailored products/services - very important, my business unit delivers highly customer specific products/services, developed to meet specific customer needs Q15 We need to understand which ‘assets’ of your business unit (both tangible and intangible) are most critical to your business unit’s success. We would like you to indicate weights for each of these elements, so that the most important element gets most weight. Your answers should total 100 points. items: equipment (e.g., machinery, tools) - stock (e.g., materials, finished products, halffinished products) - systems (e.g., communication systems, software) - core-business employees - knowledge - brand name/image - client portfolio Information Asymmetry Q16 Please compare the amount of information you have relative to your superior (the person responsible for your performance evaluation and/or bonus determination) a. Who is in possession of better information regarding the activities undertaken in your business unit? b. Who is more familiar with the input/output relationships (the transformation process) inherent in the internal operations of your business unit? c. Who is more certain of the performance potential of your business unit? d. Who is more familiar technically with the work of your business unit? e. Who is better able to assess the potential impact on your activities of factors internal to your business unit? f. Who is better able to assess the potential impact on your activities of factors external to your business unit? g. Who has a better understanding of what your business unit has achieved? scale: your superior (1) - about equal (4) - you (7) source: Dunk (1993) (items a-d and f-g) and Kruis (item e) (2008) 133
134 Goal Clarity/Ambiguity Q17 How clearly defined are the goals of this business unit? scale: very unclear (1) - quite unclear (2) - somewhat clear (3) - quite clear (4) - very clear (5) source: Rainey (1983) Q18 How specific are the goals of this business unit? scale: not at all specific; very general (1) - not very specific; mostly general (2) - very specific (3) - somewhat specific (4) - quite specific (5) source: Kruis (2008) Q19 How easy is it to explain the goals of this business unit to outsiders? scale: very easy (1) - quite easy (2) - neither easy nor difficult (3) - quite difficult (4) - very difficult (5) source: Rainey (1983) Q20 Please indicate whether you agree or disagree with the following statement: “The goals of this business unit are clear to almost everyone who works in the business unit.” scale: disagree strongly (1) - disagree somewhat (2) - neutral (3) - agree somewhat (4) - agree strongly (7) source: Rainey (1983) Measurability of Outputs Q21 To what extent do the performance measures match the goals which your business unit has to realize? scale: to (almost) no extent (1) - little extent (2) - some extent (3) - great extent (4) - very great extent (5) Q22 Can the outputs of the business unit be measured objectively and expressed in a number? scale: not at all (1) - a little (2) - somewhat (3) - quite a bit (4) - very much (5) - I don’t know (0) source: Kruis (2008)
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Relative Performance Evaluation in
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NYENRODE BUSINESS UNIVERSITEIT Rela
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Table of Contents Preface 1 General
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Preface Why do people make things h
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2 CHAPTER 1. GENERAL INTRODUCTION I
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4 CHAPTER 1. GENERAL INTRODUCTION o
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6 CHAPTER 1. GENERAL INTRODUCTION T
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8 CHAPTER 1. GENERAL INTRODUCTION F
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10 CHAPTER 1. GENERAL INTRODUCTION
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Chapter 2 The Use of Relative Perfo
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2.1. INTRODUCTION 15 is not a promi
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2.2. THEORETICAL BACKGROUND 17 The
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2.2. THEORETICAL BACKGROUND 19 Sinc
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2.2. THEORETICAL BACKGROUND 21 who
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2.2. THEORETICAL BACKGROUND 23 suff
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2.3. SAMPLE AND MEASUREMENT 25 2.2.
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2.3. SAMPLE AND MEASUREMENT 29 can
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2.3. SAMPLE AND MEASUREMENT 31 Comp
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2.3. SAMPLE AND MEASUREMENT 33 this
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2.3. SAMPLE AND MEASUREMENT 35 Emph
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2.4. ANALYSES 37 2.4 Analyses This
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2.4. ANALYSES 39 Table 2.8: RPE use
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2.4. ANALYSES 41 2.4.2 Correlations
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2.4. ANALYSES 43 Concerning the con
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2.4. ANALYSES 45 Table 2.13: Result
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2.4. ANALYSES 47 Table 2.15: Summar
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2.5. CONCLUSIONS AND DISCUSSION 49
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2.5. CONCLUSIONS AND DISCUSSION 51
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2.6. CONTRACTIBILITY MIMIC MODEL (A
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2.6. CONTRACTIBILITY MIMIC MODEL (A
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2.7. ANALYSES FOR FOR-PROFIT BUS (A
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Chapter 3 Does Relative Performance
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3.1. INTRODUCTION 61 Holmstrom’s
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3.2. DEVELOPMENT OF THE MODEL 63 3.
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3.2. DEVELOPMENT OF THE MODEL 65 RP
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3.3. SAMPLE AND MEASUREMENT 67 3.3
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3.3. SAMPLE AND MEASUREMENT 71 Tabl
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3.3. SAMPLE AND MEASUREMENT 73 Tabl
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3.4. ANALYSES 75 3.4 Analyses This
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3.4. ANALYSES 77 Table 3.9: Pearson
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Page 92 and 93: 3.4. ANALYSES 83 Larcker & Rusticus
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Page 120 and 121: 4.4. ANALYSES 111 room for manageri
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Page 134 and 135: 5.2. IMPLICATIONS FOR PRACTICE 125
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Page 138 and 139: Appendix Overview of Questionnaire
Page 140 and 141: Q5 How often do the following thing
Page 144 and 145: Q23 Please indicate whether you agr
Page 146 and 147: Noise Q34 NOISE (primary measure) P
Page 148 and 149: References 1. Abernethy, M.A., Bouw
Page 150 and 151: 26. Diamantopoulos, A. & Siguaw, J.
Page 152 and 153: 52. Himmelberg, C.P. & Hubbard R.G.
Page 154: 83. Towry, K. 2003. ‘Control in a
Page 157 and 158: 148 beïnvloeden, veroorzaken ruis
Page 160 and 161: Biography Hilco van Elten (1979) ho
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