Predictive Performance Evaluation Measures: Field Study of a Multi-Outlet Business

Adams, Steven J.; Toole, Howard R.; Krause, Paul C.

doi:10.1080/00014788.1993.9729459

Cited by 4 publications

(4 citation statements)

References 7 publications

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“…Organizations use financial measures as a means of management. However, these measures typically produce undesirable results (Adams et al., 1993). Taking the example of fast food chains, if corporate headquarters evaluate store managers solely on the basis of store revenue, then store managers might tend to emphasize the revenues of their respective stores at the expense of other responsibilities.…”

Section: Quality-related Performance Measures For Store Managersmentioning

confidence: 99%

The effective performance measures for store managers on restaurant chain growth

Lin

Tou

Yeh

2014

Tourism and Hospitality Research

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Chain organization has become the most prevalent form of the restaurant industry. Facing asymmetric information, however, many chains encounter difficulties in monitoring chain store managers who serve different markets. A proper incentive scheme for store managers must be designed to solve the agency problem. However, measuring performance is a critical element of any incentive system. Thus, this study examined the appropriate performance measures of assessing the performance of a store manager. Results revealed that emphasizing quality-related performance measures of assessing store managers produces significant effects on chain growth. Furthermore, placing greater emphasis on quality-related performance measures produces a greater effect on chain growth if the operation can be easily standardized. Contrary to the negative effect of stock-based compensation, bonus-based compensation could strengthen the positive relationship between quality-related performance measures and chain growth. The alignment among quality-related performance measures, operation standardization, and reward modes was considered crucial for managing restaurant chains.

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Section: Quality-related Performance Measures For Store Managersmentioning

confidence: 99%

The effective performance measures for store managers on restaurant chain growth

Lin

Tou

Yeh

2014

Tourism and Hospitality Research

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“…It is tempting to consider management and organizational control with a deterministic view of future performance (Adams et al 1993). A deterministic view considers every unit of goals as input into a unit of future performance.…”

Section: Behavioral Theories In Accounting and Management Controlmentioning

confidence: 99%

Personnel- and action control in gazelle companies in Sweden

Pesämaa

2017

J Manag Control

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Behavioral accounting theory questions the role of accounting and how accounting constructs can support other organizational activities. This paper examines whether personnel and action controls and the perception of current growth mediate meaningful support of innovative ideas (i.e., innovativeness) on future growth. While some literature has supported innovativeness as a spontaneous process, this paper examines whether innovative ideas are supported by formal behavioral controls on current and future growth. The paper further develops and finds support for the notion that future growth builds on the relative confidence of current growth. This paper uses exploratory factor analysis for construct validation and further tests mediation using structural equation modeling and the bootstrapping technique of indirect effects. The model testing is based on a survey conducted in Sweden with key informants from high-growth (i.e., gazelle) companies. A total of 150 usable responses were returned. The results may stimulate further research as they show that the predefined hypothesis has different direct and indirect roles in the building of future growth.

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“…Baker (1992) bedient sich einer agencytheoretischen Herangehensweise und diskutiert optimale Vertragsausgestaltungen im Handelskontext. Dabei gelten vor allem Leistungsbeurteilungen von Handelsmanager/innen bedingt durch externe Umweltfaktoren als äußerst komplex (Adams et al 1993). Beispielsweise führt eine Optimierung des Lagerbestandes zu Leistungssteigerungen im Geschäftslokal und somit zu einer verbesserten Zielerreichung beim Store Management; diese hängt jedoch von externen Faktoren wie Nachfrage, Produktkategorie und technischen Möglichkeiten ab (bspw.…”

Section: Service-und Kund/innenorientierung Wird Das Erste Mal Vonunclassified

Performance Measurement im Einzelhandel

Harrauer¹

2016

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Predictive Performance Evaluation Measures: Field Study of a Multi-Outlet Business

Cited by 4 publications

References 7 publications

The effective performance measures for store managers on restaurant chain growth

The effective performance measures for store managers on restaurant chain growth

Personnel- and action control in gazelle companies in Sweden

Performance Measurement im Einzelhandel

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