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Q23 Please indicate whether you agree or disagree with the following statements: a. “The total set of performance measures indicates which results my business unit should realize” b. “The total set of performance measures is unambiguously linked to the goals of my organization” scale: disagree strongly (1) - disagree somewhat (2) - neutral (3) - agree somewhat (4) - agree strongly (5) source: Speklé & Verbeeten (2008) Knowledge of Transformation Process Q24 Please indicate whether you agree or disagree with the following statements: a. “The transformation process (the causal relation between the deployment of assets and realization of goals) within my business unit is clear and transparent to me. source: Speklé & Verbeeten (2008) b. “In case that it is unlikely that my business unit will realize its goals, I generally know what actions to take to still achieve them” scale: disagree strongly (1) - disagree somewhat (2) - neutral (3) - agree somewhat (4) - agree strongly (5) Difficulty to Assess Work Q25 How easy is it for your superior to know whether you and your employees do the work correctly? scale: very easy (1) - quite easy (2) - neither easy nor difficult (3) - quite difficult (4) - very difficult (5) source: Van der Ven & Ferry (1980) Difficulty to Reach Agreement on Output Quality Q26 How easy is it to reach agreement with superiors when judging/appraising the quality of business unit performance? scale: very easy (1) - quite easy (2) - neither easy nor difficult (3) - quite difficult (4) - very difficult (5) source: Kruis (2008) Knowledge about Job Performance Q27 Please indicate whether you agree or disagree with the following statement: “My superior is familiar with my job performance” scale: disagree strongly (1) - neutral (4) - agree strongly (7) source: Farh et al. (1997) 135
136 Emphasis on Targets Q28 a. For which purposes does your superior deploy the performance measurement system in relation to the business unit? scale: not at all (1) - frequently (5) b. How capable do you think the performance measurement system is for these purposes? scale: incapable (1) - capable (5) items: performance evaluation, reward policies Q29 a. To what extent does your performance influence your performance evaluation? b. To what extent does your performance influence the size of your bonus? scale: to no extent (1) - little extent (2) - some extent (3) - great extent (4) - very great extent (5) Emphasis on Firm-Level Measures Q30 We wish to understand the relative importance of a number of performance measures used. Please indicate these weights for each of these measures. a. Weights of the performance measures per level items: company level - business unit level - within business unit level - individual level b. Measures at the company level items: stock price related measures - return measures - profit measures source: Bouwens en Van Lent (2007) (modified) <strong>Business</strong> Unit Size / Firm Size Q31 What is the size of your business unit? items: number of employees (approximately) - revenues (approximately) scale: FTE - EURO Q32 What is the size of your company as a whole? items: number of employees (approximately) - revenues (approximately) scale: FTE - EURO Sector dummy Q33 What industry is your business unit in? items: production of goods - services - financial sector - not-for-profit
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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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3.4. ANALYSES 83 Larcker & Rusticus
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Page 138 and 139: Appendix Overview of Questionnaire
Page 140 and 141: Q5 How often do the following thing
Page 142 and 143: Q14 When serving your clients, how
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
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Page 160 and 161: Biography Hilco van Elten (1979) ho
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