A recent study by Lau and Moser (2008) found that the use of nonfinancial measures for managerial performance evaluation is positively associated with managerial performance via procedural fairness and organizational commitment. It is not clear, however, whether the findings are generalizable to other contexts. Using very different samples, the objectives of this study are to reexamine and to extend Lau and Moser's model. Our paper is only able to partially support their model, suggesting that management control systems should be designed to fit the contexts. Abstrak:Hasil penelitian Lau dan Moser (2008) menemukan bahwa penggunaan ukuran-ukuran nonfinansial untuk mengevaluasi kinerja manajerial berhubungan positif dengan kinerja manajerial melalui keadilan prosedural dan komitmen organisasional. Meski demikian, tidak ada kejelasan apakah temuan mereka bisa digeneralisasi dalam konteks lain. Menggunakan sampel yang sangat berbeda, tujuan dari penelitian ini adalah untuk menguji kembali dan memperluas model Lau dan Moser. Penelitian kami hanya mampu memberikan dukungan sebagian atas model yang mereka ajukan. Temuan kami menunjukkan bahwa sistem pengendalian manajemen harus didesain agar sesuai dengan konteks.
Human resources are the key to achieving and maintaining corporate goal(s). Obtaining high-quality human resources is a challenging task for every corporation. Therefore, corporations compete in providing attractive compensation packages to both its current and prospective employees. The objective of this study is three folds. Firstly, this study seeks to explore the effect of information on compensation and corporate social responsibility (CSR) disclosures toward fresh-graduate job seekers interests of a company. Next, the objective of this study is to examine the interactional effects between the prior mentioned independent variables. Lastly, this study is conducted to examine the role of moral reasoning as a moderating variable in the relationship between those mentioned above independent and dependent variables. In examining the relationship, this study uses the moderated regression analysis. This study is an experimental study that adopts 2x2 designs amongst subjects. Information on compensation and CSR disclosures are manipulated in this study. The total of thirty-seven people consisted of the final semester undergraduate students and recent bachelor degree graduates participated in this study. In analyzing the collected data, this study uses ANOVA. This study finds that only corporate CSR disclosures affect fresh-graduate job seekers work intention in a corporation.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.