Imanuel Wihandoko

8335145483

Financial and nonfinancial performance measures : How do they affect job satisfaction?
Chong M Lau and Mahfud Sholihin

1) Research Gap : Less Studied

“there is little systematic empirical evidence to indicate if and how managers would react
to the use of nonfinancial measures”
“In contrast, little rearch 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”

2) Research Question
“How different combinations of nonfinancial and financial measures affect employess
behaviours”
“(1) The subordinates perceptions of the fairness of performance evaluaton procedures
(procedural fairness/justice) and (2) the levels of the subordinates trust in their
supervisors.”

3) Research Objectives
”Specifically, it investigates how the use of nonfinancial measures and financial measures
can (1) enchance the subordinates perceptions of the fairness of the evaluation process,
and (2) promote the subordinates trust in their supervisors and, (3) ultimately, the
subordinates job satisfactions.

4) Research Contribution
“Our study contributes to this important area by studying procedural fairness in the context
of nonfinancial measures vis-avis financial measures”
 Management control, culture and ethnicity in a Chinese Indonesian company
Sujoko Efferin and Trevor Hopper

1) Research Gap
“However, 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) Research Question
“How does the socio-cultural environment of the Chinese Indonesian bussnessmen
influence the design and operation of their company’s MCS . Is it a consequence of
Confucian values, Javanese values, ethinc differences, state threats, or best business
practice?”

3) Research Objectives
Our 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 firm’s management control system (MCS).

4) Research Contribution
The researchers’ inclinations 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 did not suffice.