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Financial and Nonfinancial Performance Measures: How Do They Affect Job Satisfaction?
Financial and Nonfinancial Performance Measures: How Do They Affect Job Satisfaction?
No.Reg: 8335141633
Kelas : S1 Akuntansi C 2014
1. The research GAP is Less Studied. The systematic empirical evidence is to indicate if and
how managers would react to the use of nonfinancial measures.
In contrast, little research has been undertaken with respect to the use of nonfinancial
performance measures (Ittner and Larcker, 1998) or on the behavioural consequences of
the relative importance of the two categories of measures, financial and nonfinancial.
3. The research objectives is investigates how the use of nonfinancial measures and financial
measures can:
-enhance the subordinates perceptions of the fairness of the evaluation process
-promote the subordinates trust in their superiors
-the subordinates job satisfaction.
4. The research contribution to this important area by studying procedural fairness in the
context of nonfinancial measures vis-a`-vis financial measures.
Management control, culture and ethnicity
in a Chinese Indonesian company
Sujoko Efferin , Trevor Hopper
1. The research GAP is Dispute. The research is beset with theoretical and methodological
controversy (Baskerville, 2003; Baskerville-Morley, 2005; Hofstede, 2003) and
inconsistent and problematical results (Harrison & McKinnon, 1999).
2. The research question is how does the socio-cultural environment of Chinese Indonesian
businessmen influence the design and operation of their companys MCS. Is it a
consequence of Confucian values, Javanese values, ethnic differences, state threats, or best
business practice.
3. The research objectives is original primary research interest was similar it lay in
exploring whether the cultural beliefs of Chinese owners of an Indonesian manufacturing
company were consistent with Confucianism the foundation of Chinese culture and
how, if at all, these impinged on the firms management control system (MCS).
4. The research contribution is to emic research were tempered by a desire to engage with
prior etic research, build knowledge cumulatively, and use theories in a complementary,
pluralistic manner (Bhimani, 1999). Hence grounded data was analysed using etic
categories from prior research whilst using emic analysis to create new categories and
concepts when etic categories didnt suffice.