Wholly Owned Subsidiaries (WOS); Management Control Systems (MCS); Foreign Operations; Establishm... more Wholly Owned Subsidiaries (WOS); Management Control Systems (MCS); Foreign Operations; Establishment; Transition Economies; Control
This study proposes that organizations should consider project hurdle rates, as part of their con... more This study proposes that organizations should consider project hurdle rates, as part of their control system design, to reduce escalation of commitment behavior in managers. In particular, we empirically examined the escalation of commitment tendencies in managers receiving organization-set, self-set, and no hurdle rates. Consistent with prior expectations, we found self-set hurdle rates to be an effective control mechanism resulting in significantly lower levels of escalation of commitment. Contrary to expectations, however, organization-set hurdle rates were not effective. Self-set hurdle rates also resulted in significantly higher cut-off rates compared to the average return of the investment portfolio held by the managers. As escalation of commitment has been recognized as a serious potential problem in organizations, the use of self-set hurdle rates is a step toward reducing the level of escalation tendencies in managers.
International joint ventures (IJVs) are an important modern organisational form, with their compl... more International joint ventures (IJVs) are an important modern organisational form, with their complexity presenting significant management and control issues. Our research uses a cross-sectional survey of Australian parent partners of IJVs to provide insights into the characteristics of Australian companies and their IJVs, performance outcomes and choices of parent partners management control systems (MCS) design in terms of operational areas they seek to control (focus), the extent to which they exercise control (extent) and the mechanisms of control used (formal and informal). Australian parent partners of IJVs generally are; partnering in countries close to Australia in the Asia Pacific, in activities similar to those they undertake in Australia, contributing a significant amount of resources, but overall have only a limited range IJV experience. Australian parent partners focus on a limited set of controls, often with tighter formalised control structures. Finally they are overall...
International joint ventures (IJVs) are an important modern organisational form, with their compl... more International joint ventures (IJVs) are an important modern organisational form, with their complexity presenting significant management and control issues. Our research uses a cross-sectional survey of Australian parent partners of IJVs to provide insights into the ...
... This means that the reference point for assessment of ERP impacts is their legacy systems, wh... more ... This means that the reference point for assessment of ERP impacts is their legacy systems, which may or may not have been good information systems. Also, there is no comparison with organisations that have tried other solutions to information needs, either by optimising ...
... First, early in this period the Church movìd from State funding to dependence on the ... is e... more ... First, early in this period the Church movìd from State funding to dependence on the ... is exemplified by the recent analyses of the effet ts of the Islamic faith on ... Those responsible for dioceseaccounting systems are 47 identified as having professional backgrounds with an ...
Wholly Owned Subsidiaries (WOS); Management Control Systems (MCS); Foreign Operations; Establishm... more Wholly Owned Subsidiaries (WOS); Management Control Systems (MCS); Foreign Operations; Establishment; Transition Economies; Control
This study proposes that organizations should consider project hurdle rates, as part of their con... more This study proposes that organizations should consider project hurdle rates, as part of their control system design, to reduce escalation of commitment behavior in managers. In particular, we empirically examined the escalation of commitment tendencies in managers receiving organization-set, self-set, and no hurdle rates. Consistent with prior expectations, we found self-set hurdle rates to be an effective control mechanism resulting in significantly lower levels of escalation of commitment. Contrary to expectations, however, organization-set hurdle rates were not effective. Self-set hurdle rates also resulted in significantly higher cut-off rates compared to the average return of the investment portfolio held by the managers. As escalation of commitment has been recognized as a serious potential problem in organizations, the use of self-set hurdle rates is a step toward reducing the level of escalation tendencies in managers.
International joint ventures (IJVs) are an important modern organisational form, with their compl... more International joint ventures (IJVs) are an important modern organisational form, with their complexity presenting significant management and control issues. Our research uses a cross-sectional survey of Australian parent partners of IJVs to provide insights into the characteristics of Australian companies and their IJVs, performance outcomes and choices of parent partners management control systems (MCS) design in terms of operational areas they seek to control (focus), the extent to which they exercise control (extent) and the mechanisms of control used (formal and informal). Australian parent partners of IJVs generally are; partnering in countries close to Australia in the Asia Pacific, in activities similar to those they undertake in Australia, contributing a significant amount of resources, but overall have only a limited range IJV experience. Australian parent partners focus on a limited set of controls, often with tighter formalised control structures. Finally they are overall...
International joint ventures (IJVs) are an important modern organisational form, with their compl... more International joint ventures (IJVs) are an important modern organisational form, with their complexity presenting significant management and control issues. Our research uses a cross-sectional survey of Australian parent partners of IJVs to provide insights into the ...
... This means that the reference point for assessment of ERP impacts is their legacy systems, wh... more ... This means that the reference point for assessment of ERP impacts is their legacy systems, which may or may not have been good information systems. Also, there is no comparison with organisations that have tried other solutions to information needs, either by optimising ...
... First, early in this period the Church movìd from State funding to dependence on the ... is e... more ... First, early in this period the Church movìd from State funding to dependence on the ... is exemplified by the recent analyses of the effet ts of the Islamic faith on ... Those responsible for dioceseaccounting systems are 47 identified as having professional backgrounds with an ...
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