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Table of Contents Preface 1 General Introduction 1 1.1 The Problem of Goal Alignment . . . . . . . . . . . . . . . . . . . . . . . . 1 1.2 Literature Review . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 1.3 Research Questions and Contributions . . . . . . . . . . . . . . . . . . . . 7 1.4 Structure of the Thesis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 2 RPE at the <strong>Business</strong> Unit Manager Level 13 Preamble . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 2.1 Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 2.2 Theoretical Background . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 2.3 Sample and Measurement . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 2.4 Analyses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37 2.5 Conclusions and Discussion . . . . . . . . . . . . . . . . . . . . . . . . . . 49 2.6 Contractibility MIMIC Model (Appendix A) . . . . . . . . . . . . . . . . . 52 2.7 Analyses for For-Profit BUs (Appendix B) . . . . . . . . . . . . . . . . . . 57 3 Noise Reduction Effectiveness 59 Preamble . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59 3.1 Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60 3.2 Development of the Model . . . . . . . . . . . . . . . . . . . . . . . . . . . 62 3.3 Sample and Measurement . . . . . . . . . . . . . . . . . . . . . . . . . . . 67 3.4 Analyses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75 3.5 Conclusions and Discussion . . . . . . . . . . . . . . . . . . . . . . . . . . 85 4 Opportunism Mitigation Effectiveness 87 Preamble . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 87 4.1 Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 88 4.2 Development of the Model . . . . . . . . . . . . . . . . . . . . . . . . . . . 90 4.3 Sample and Measurement . . . . . . . . . . . . . . . . . . . . . . . . . . . 95 4.4 Analyses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 103 4.5 Conclusions and Discussion . . . . . . . . . . . . . . . . . . . . . . . . . . 113
5 Conclusion 117 5.1 Summary, Conclusions and Discussion . . . . . . . . . . . . . . . . . . . . 117 5.2 Implications for Practice . . . . . . . . . . . . . . . . . . . . . . . . . . . . 124 5.3 Limitations and Suggestions for Further Research . . . . . . . . . . . . . . 126 Appendix - Overview of Questionnaire Items 129 References 139 Nederlandstalige Samenvatting 147 Biography 151
Page 2 and 3: Relative Performance Evaluation in
Page 4 and 5: NYENRODE BUSINESS UNIVERSITEIT Rela
Page 8: Preface Why do people make things h
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Page 22 and 23: Chapter 2 The Use of Relative Perfo
Page 24 and 25: 2.1. INTRODUCTION 15 is not a promi
Page 26 and 27: 2.2. THEORETICAL BACKGROUND 17 The
Page 28 and 29: 2.2. THEORETICAL BACKGROUND 19 Sinc
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Page 38 and 39: 2.3. SAMPLE AND MEASUREMENT 29 can
Page 40 and 41: 2.3. SAMPLE AND MEASUREMENT 31 Comp
Page 42 and 43: 2.3. SAMPLE AND MEASUREMENT 33 this
Page 44 and 45: 2.3. SAMPLE AND MEASUREMENT 35 Emph
Page 46 and 47: 2.4. ANALYSES 37 2.4 Analyses This
Page 48 and 49: 2.4. ANALYSES 39 Table 2.8: RPE use
Page 50 and 51: 2.4. ANALYSES 41 2.4.2 Correlations
Page 52 and 53: 2.4. ANALYSES 43 Concerning the con
Page 54 and 55: 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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2.6. 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 69 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 79 Table 3.10: Result
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3.4. ANALYSES 81 Table 3.11: Result
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3.4. ANALYSES 83 Larcker & Rusticus
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Chapter 4 Does Relative Performance
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4.1. INTRODUCTION 89 Moreover, chap
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4.2. DEVELOPMENT OF THE MODEL 91 is
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4.2. DEVELOPMENT OF THE MODEL 93 Sp
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4.3. SAMPLE AND MEASUREMENT 95 4.3
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4.3. SAMPLE AND MEASUREMENT 97 To i
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4.3. SAMPLE AND MEASUREMENT 99 of R
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4.3. SAMPLE AND MEASUREMENT 101 Tab
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4.4. ANALYSES 103 Table 4.8: Items
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4.4. ANALYSES 105 RPE use ✻ Posit
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4.4. ANALYSES 107 The model does sh
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4.4. ANALYSES 109 RPE and RFMO. Mor
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4.4. ANALYSES 111 room for manageri
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Chapter 5 Conclusion 5.1 Summary, C
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5.1. SUMMARY, CONCLUSIONS AND DISCU
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5.2. IMPLICATIONS FOR PRACTICE 125
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5.3. LIMITATIONS AND SUGGESTIONS FO
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Appendix Overview of Questionnaire
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Q5 How often do the following thing
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Q14 When serving your clients, how
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Q23 Please indicate whether you agr
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Noise Q34 NOISE (primary measure) P
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References 1. Abernethy, M.A., Bouw
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26. Diamantopoulos, A. & Siguaw, J.
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52. Himmelberg, C.P. & Hubbard R.G.
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83. Towry, K. 2003. ‘Control in a
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148 beïnvloeden, veroorzaken ruis
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Biography Hilco van Elten (1979) ho
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