This study examines the effect of strategic performance measurement systems (PMS) on managers’ role clarity, psychological empowerment, job satisfaction and managerial performance. Data were collected using a survey of 83 strategic business unit managers from Australian manufacturing organisations. Consistent with the need to define the underlying theoretical properties of management accounting...

Inhibition of return (IOR) is an important effect of attention. However, the IOR of emergency managerial experts is unknown. By employing emergency and natural scene pictures in expert-novice paradigm, the present study explored the neural activity underlying the IOR effects for emergency managerial experts and novices. In behavioral results, there were no differences of IOR effects between nov...

China is a country that does not stand still. The nation has been on the move since the launch of her reform and opening-up policy in China some 30 years ago. From the infrastructural projects to the look of her people, there is no doubt that great change is taking place. Many entertain the hope that the change this time is for real: China will come out in this process a different country. Some...

From 1988 to 2003, the average change in managerial ownership is significantly negative every year for American firms. We find that managers are more likely to significantly decrease their ownership when their firms are performing well, but not more likely to increase their ownership when their firms have poor performance. Because investors learn about the total change in managerial ownership w...

In today’s globalized world, firms are increasingly seen shifting from the traditional innovation model 1 which relied on a firm’s internal R&D to the more porous open innovation paradigm which utilizes resources both internal and external to a firm to come up with innovations. However success in the open innovation paradigm is contingent upon some internal and external factors of a firm. This ...

Purpose – The purpose of this paper is to investigate whether managers at different levels differ in terms of ability and personality. Design/methodology/approach – Assessment centre results for over a thousand managers on two cognitive and two non-cognitive tests were subject to analysis of variance. Findings – Non-manager specialists scored highest on one ability test, but lowest on the other...