Search results

1 – 2 of 2
Per page
102050
Citations:
Loading...
Access Restricted. View access options
Article
Publication date: 26 June 2007

Mohammed Al‐Omiri

This paper addresses the use of the electronic survey method with particular reference to management accounting research.

1926

Abstract

Purpose

This paper addresses the use of the electronic survey method with particular reference to management accounting research.

Design/methodology/approach

A total of 222 questionnaires were used, where 182 questionnaires were sent with an accompanying invitation letter to participate in a pre‐paid envelope. There were posted directly to the respondents. The remainder were administered as an email survey.

Findings

The results of the email survey have been compared with that of the traditional postal survey and the relative advantages and disadvantages of the two methods are discussed and explored. The findings show that email and Internet facilitated surveys can yield higher returns at a lower cost per returned questionnaire. Moreover, such surveys are also a relatively inexpensive and expedient means of communicating with respondents, while facilitating a convenient way of correcting misunderstandings and following up on missing data.

Originality/value

Drawing on the literature, strategies such as email surveys and other Web‐based activities will enrich the data and increase response rates. The value of the paper is to draw attention to such methods, which will help overcome problem of low response rates associated with traditional postal surveys.

Details

Management Research News, vol. 30 no. 7
Type: Research Article
ISSN: 0140-9174

Keywords

Access Restricted. View access options
Article
Publication date: 27 August 2021

Abdallah Amhalhal, John Anchor, Nicoleta S. Tipi and Sara Elgazzar

The research investigates the effectiveness of the performance measurement alignment approach which claims that measurement diversity (multiple performance measures) should be…

989

Abstract

Purpose

The research investigates the effectiveness of the performance measurement alignment approach which claims that measurement diversity (multiple performance measures) should be aligned with organisational contingencies to enhance organisational performance.

Design/methodology/approach

The theoretical framework is contingency theory. The study is an empirical investigation of the indirect relationship between three contextual factors (business strategy, information technology and organisation size) and organisational performance via multiple performance measures. The results are derived from cross-sectional questionnaire survey data from 132 Libyan companies (response rate of 61%). For data analysis, the research uses mediation regression analysis via Preacher and Hayes' (2004) macro.

Findings

There is a significant indirect effect of business strategy and information technology, but not organisation size, on organisational performance. The measurement diversity approach plays a core mediating role in the relationship between the contingencies and organisational performance.

Practical implications

The study helps to provide a better understanding of the usefulness of the fit/match between contingencies and Multiple Performance Measures in improving organisational performance.

Originality/value

The empirical evidence supports the central proposition of contingency theory that there is no universally appropriate performance measurement system which applies equally to all organisations in all circumstances. It also provides evidence relating to non–manufacturing and an emerging market context. This research significantly extends the relevant literature by highlighting the relationship between information technology, multiple performance measures and organisational performance. This study is the first to use Preacher and Hayes' (2004) macro to analyse mediation design in the field of contingency-based performance measurement.

Details

International Journal of Productivity and Performance Management, vol. 71 no. 6
Type: Research Article
ISSN: 1741-0401

Keywords

1 – 2 of 2
Per page
102050