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Article
Publication date: 1 October 1996

Paul P.M. Stoop and Vincent C.S. Wiers

Successful implementations of scheduling techniques in practice are scarce. Not only do daily disturbances lead to a gap between theory and practice, but also the extent to which…

3986

Abstract

Successful implementations of scheduling techniques in practice are scarce. Not only do daily disturbances lead to a gap between theory and practice, but also the extent to which a scheduling technique can adequately model the processes on the shopfloor, and the extent to which the optimization goal of a technique matches the organizational goal are not great enough. Further, the schedulers’ actions may play an important role in the fulfilment of the generated schedules. The organizational structure with its different responsibilities and conflicting goals may also result in the poor performance of scheduling techniques. Besides these, there is the problem of measuring the quality of a schedule. Discusses the causes for these gaps and illustrates the solutions to improve scheduling by way of a case study.

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International Journal of Operations & Production Management, vol. 16 no. 10
Type: Research Article
ISSN: 0144-3577

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Article
Publication date: 1 January 2003

Vincent K. Chong and Simon Leung Tak‐Wing

This study adopts a goal setting theory as the theoretical framework for studying the motivational effect of budgetary participation on job performance. This study proposes that…

2359

Abstract

This study adopts a goal setting theory as the theoretical framework for studying the motivational effect of budgetary participation on job performance. This study proposes that budgetary participation affects job performance via two intervening variables, namely budget goal difficulty and budget goal commitment. The results show that budgetary participation enhances job performance directly and indirectly via budget goal difficulty and budget goal commitment.

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Asian Review of Accounting, vol. 11 no. 1
Type: Research Article
ISSN: 1321-7348

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Book part
Publication date: 20 June 2017

David Shinar

Free Access. Free Access

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Traffic Safety and Human Behavior
Type: Book
ISBN: 978-1-78635-222-4

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Book part
Publication date: 17 July 2015

Vincent K. Chong and Chanel Y. Loy

This paper examines the effectiveness of the reliance on a leader’s reputation as an informal control tool to mitigate subordinates’ budgetary slack. In addition, it seeks to…

Abstract

Purpose

This paper examines the effectiveness of the reliance on a leader’s reputation as an informal control tool to mitigate subordinates’ budgetary slack. In addition, it seeks to explain whether this relationship is mediated by subordinates’ truthfulness in revealing their private information.

Methodology/approach

A laboratory experiment was conducted involving 60 undergraduate business students who participated in the experiment. A 1 × 2 between-subjects design was employed for the experimental study. Each subject assumed the role of a production manager responsible for setting a budget target. The experimental task employed involved a simple decoding task adapted from Chow (1983).

Findings

The results of this study indicate that budgetary slack is lower when a leader’s reputation is favourable than when it is unfavourable. In addition, it is found that subordinates’ truthfulness in revealing private information fully mediates the relationship between a leader’s reputation and budgetary slack.

Originality/value

This paper extends the limited literature on the reliance of informal controls in mitigating budgetary slack by examining a leader’s reputation as an informal control. The findings of this study provide important implications for the design of effective management control systems.

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Advances in Management Accounting
Type: Book
ISBN: 978-1-78441-650-8

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Article
Publication date: 30 March 2020

Joseph Awoamim Yacim and Douw Gert Brand Boshoff

The paper introduced the use of a hybrid system of neural networks support vector machines (NNSVMs) consisting of artificial neural networks (ANNs) and support vector machines…

308

Abstract

Purpose

The paper introduced the use of a hybrid system of neural networks support vector machines (NNSVMs) consisting of artificial neural networks (ANNs) and support vector machines (SVMs) to price single-family properties.

Design/methodology/approach

The mechanism of the hybrid system is such that its output is given by the SVMs which utilise the results of the ANNs as their input. The results are compared to other property pricing modelling techniques including the standalone ANNs, SVMs, geographically weighted regression (GWR), spatial error model (SEM), spatial lag model (SLM) and the ordinary least squares (OLS). The techniques were applied to a dataset of 3,225 properties sold during the period, January 2012 to May 2014 in Cape Town, South Africa.

Findings

The results demonstrate that the hybrid system performed better than ANNs, SVMs and the OLS. However, in comparison to the spatial models (GWR, SEM and SLM) the hybrid system performed abysmally under with SEM favoured as the best pricing technique.

Originality/value

The findings extend the debate in the body of knowledge that the results of the OLS can significantly be improved through the use of spatial models that correct bias estimates and vary prices across the different property locations. Additionally, utilising the result of the hybrid system is thus affected by the black-box nature of the ANNs and SVMs limiting its use to purposes of checks on estimates predicted by the regression-based models.

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Property Management, vol. 38 no. 2
Type: Research Article
ISSN: 0263-7472

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Book part
Publication date: 20 January 2021

Vincent K. Chong, Michele K. C. Leong and David R. Woodliff

This paper uses a laboratory experiment to examine the effect of accountability pressure as a monitoring control tool to mitigate subordinates' propensity to create budgetary…

Abstract

This paper uses a laboratory experiment to examine the effect of accountability pressure as a monitoring control tool to mitigate subordinates' propensity to create budgetary slack. The results suggest that budgetary slack is (lowest) highest when accountability pressure is (present) absent under a private information situation. The results further reveal that accountability pressure is positively associated with subordinates' perceived levels of honesty, which in turn is negatively associated with budgetary slack creation. The findings of this paper have important theoretical and practical implications for budgetary control systems design.

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Book part
Publication date: 13 March 2023

Vincent K. Chong, Gary S. Monroe, Isabel Z. Wang and Feida (Frank) Zhang

This study examines the effect of employees' perceptions of political connections on performance measurement systems (PMS) design choice and firm performance. In addition, this…

Abstract

This study examines the effect of employees' perceptions of political connections on performance measurement systems (PMS) design choice and firm performance. In addition, this study explores the moderating effect of social networking, a very common and widely used factor by domestic and foreign multinational firms operating in China, and its joint effect with political connections or PMS design choice on firm performance. We collected survey responses from a sample of 110 managers from manufacturing firms in China. Our results reveal that highly politically connected managers use nonfinancial measures, leading to improved firm performance. Our results suggest that social networking interacts significantly with political connections, and nonfinancial and financial measures on firm performance. The theoretical and practical implications of our findings are discussed.

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Book part
Publication date: 18 August 2023

Erik van 't Klooster

Abstract

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Cross-Cultural Undergraduate Internships
Type: Book
ISBN: 978-1-80455-356-5

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Book part
Publication date: 10 February 2010

Hassan R. HassabElnaby, Emad Mohammad and Amal A. Said

We examine the earnings management implications of using nonfinancial performance measures (NFPM) in executive compensation contracts. We argue and test that when a manager's

Abstract

We examine the earnings management implications of using nonfinancial performance measures (NFPM) in executive compensation contracts. We argue and test that when a manager's compensation is based on financial and NFPM, he/she has less incentive to manipulate earnings to maximize compensation. Using panel data covering the period 1992–2005, we compare earnings management behavior for a sample of firms that used both financial and nonfinancial measures to a matched sample of firms that based their performance measurement solely on financial measures. The results are mainly consistent with a reduction in earnings management behavior for those firms that rely on NFPM in their compensation contracts.

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Advances in Management Accounting
Type: Book
ISBN: 978-1-84950-755-4

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Book part
Publication date: 10 August 2005

Vincent K. Chong, Ian R.C. Eggleton and Michele K.C. Leong

This chapter examines the effects of the value attainment and cognitive roles of budgetary participation on job performance. A structural model consisting of variables such as…

Abstract

This chapter examines the effects of the value attainment and cognitive roles of budgetary participation on job performance. A structural model consisting of variables such as budgetary participation, job-relevant information, job satisfaction, and job performance is proposed and tested using a survey questionnaire on 70 senior managers, drawn from a cross-section of the financial services sector. Their responses are analyzed using a structural equation modeling (SEM) technique. The results reveal that budgetary participation is positively associated with job-relevant information. These results lend support to the cognitive effect of budgetary participation, which suggests that subordinates participate in the budget setting process to share information. In addition, the results suggest that budgetary participation is positively associated with job satisfaction. These results support the value attainment role of budgetary participation, which increases subordinates’ levels of job satisfaction. Furthermore, the results reveal that there are positive relationships between job-relevant information and job satisfaction, job-relevant information and job performance, and job satisfaction and job performance.

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-0-76231-218-4

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