Gerald Vinten's Achieving Managerial Control PDF

By Gerald Vinten

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Does not mean “using more measures”: it means putting a handful of strategically critical measures together in a single report, in a way that makes cause-and-effect relations transparent and keeps managers from sub optimizing by improving one measure at the expense of the others (p. 3). Thus, to achieve a balance, firms need to focus on all the four perspectives. As to be expected, Hoque and James (2000) found that there is a positive relationship between the size and BSC usage. Thus, the bigger the company, the more practical it is to use BSC to support their strategic decision making.

1996), “Banking’s top performers”, Banking Journal, Vol. 88 No. 7, American Bankers Association pp. 34-5. Spinner, K. (1997), “A new tool to measure performance”, Global Finance, p. 24. Stewart, S. (2002), “How EVA exposes non-performers”, New Zealand Management, Vol. 49 No. 7, pp. 24-30. C. ), Leading Issues in Banking and Finance, Pelanduk Publications, Selangor Darul Ehsan. Webb, S. K. (1999), “Some Asian firms flourish amid crisis – focus management leads to success stories”, Wall Street Journal, p.

A consultant-like approach can be used during the budgeting process. Otley (1978) found that managers give higher performance in a supportive environment. In contrast, poor relationships between superiors and subordinates can lead to anxiety regarding evaluation and promotion prospects. Managers might attempt to relieve this tension by shifting responsibilities to other colleagues, or by creating budgetary slack. Read (1962) found that managers who aspire to promotion or better performance tend to filter the information that they communicate to their superiors.

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Achieving Managerial Control by Gerald Vinten


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