Performance measurement and managerial teams

Article Abstract:

A positive relationship exists between team performance and the use of a comprehensive performance measurement which happens to be an integration of financial and non-financial performance measures. Team performance is most likely to be improved when team members are allowed to participate in the creation of performance targets. Improvement in performance is also achieved when team performance is given greater emphasis in compensation. The two factors are found to be mutually reinforcing since dramatic improvement in team performance is achieved when comprehensive performance measurement takes into account team member participation and team performance-based compensation. Informational and incentive purposes for team performance measurement are found to be of equal value.

Management-Productivity, Research, Performance, Analysis, Management, Management research, Organizational effectiveness, Work measurement, Achievement motivation

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An examination of information search during initial auditing planning

Article Abstract:

The opinion formulation process of auditors is comprised of sequential steps ranging from orientation to the issuance of an auditor's report. The initial planning processes of auditors were examined empirically by giving 71 auditors analytical test results containing a specific error. The auditors were asked to offer an initial belief as to the source of the abnormality and the information they would seek in order to resolve the issue and proceed with audit planning. Research reveals that the initial hypotheses of inexperienced auditors as to cause correlate with the information they subsequently seek. The initial hypotheses of experienced auditors, who are more likely to follow a balanced information search plan, do not correlate with the information they seek.

Planning, Accounting and auditing, Auditing

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