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Emphasis on Disaggregated Measures
Q38 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 business unit level
items: disaggregated measures (e.g. costs, revenues, cash flow) - nonfinancial measures
(e.g., market share, customer satisfaction, quality)
c. Measures at the within business unit level
items: disaggregated measures (e.g. costs, revenues, cash flow) - nonfinancial measures
(e.g., market share, customer satisfaction, quality)
source: Bouwens en Van Lent (2007) (modified)
Room for Managerial Opportunism
Q39 Please indicate whether you agree or disagree with the following statements:
a. “If I would really want to, it is possible for me to receive my bonus, even if I
would not have realised my targets”
b. “If I would really want to, I would be able to hide bad performance, so my
superior would think that my business unit has performed well”
c. “Probably, my superior would not notice if I’d ‘take it easy’ ”
d. “If I would really want to, I could window dress my business unit’s figures, and
make my business unit’s performance look better than what would be realistic”
e. “Probably, my superior would not notice if my business unit would implement
projects which I find interesting, but are not in the best interest of the company
(“pet projects”)”
scale: disagree strongly (1) - neutral (4) - agree strongly (7)
Decentralization of Decision Rights
Q40 In this question, we would like you to compare your authority with the authority of
your superior (the person responsible for your performance evaluation and/or bonus
determination) on the following decisions.
items: strategic decisions (e.g., development of new products; enter and develop new markets;
your business unit’s strategy) - investment decisions (e.g., acquiring new plants,
property and equipment, development of new information systems) - marketing decisions
(e.g., campaigns, pricing decisions) - decisions regarding your internal processes (e.g.,
setting production/sales priorities, resource allocation) - human resource decisions (e.g.,
hiring and firing; compensation and setting career paths for the personnel employed within
your business unit; reorganizing your business unit; creation of new jobs)
scale: my superior has all authority (1) - my business unit and my superior have the same
authority (4) - my business unit has all authority (7)
source: Gordon & Narayanan (1984) - modified