Subjective Performance Measurement Multi-Case Study Based...

SUBJECTIVE PERFORMANCE MEASUREMENT: MULTI-CASE STUDY BASED ON CHINESE CORPORATIONS Gao Chen and Tang Guliang Business School, Beijing Technology and Business University, China and Business School, University of International Business and Economics, China Abstract Subjective performance measurement is a new hotspot in recent year western management accounting and motivation theory study. However, until now, there has been little research regarding the application of this theory in China. In order to bridge this research gap, this paper provides five propositions and four in-depth case studies in Chinese corporations. By the comparison of the application of subjective performance measures in China Minsheng Banking Corporation(CMBC), China†¦show more content†¦Theory and research proposition The definition of the subjective performance measure The subjective performance measure is a concept which is brought out compared to the objective performance measure. The objective performance measure refers to a measure method which compares the actual performance with the set performance goal based on some measures and formulas. Objective measures can be applied to legal contracts, because they are totally observable and testable. On the contrary, subjective measure is based on the person’s judgments or subjective measure method based on subjective indications. Being different from objective measures, subjective measures can’t be tested by other people, usually is only observable to the superiors. Besides that, subjective performance measure is used due to some uncertain factors and unexpected accidents. It has many forms, includes subjective determined weight, evaluation system contains some subjective measures and the factors decided by management based on the sit uations. Of all the forms, the subjective measure is the main one. Theoretical basis and proposition Figure 1 is the theoretical framework of this research paper. This study finds that the application of subjective performance measures in Chinese enterprises are influenced by economic factors as well as institutional factors. Economic factors, such as the nonfinancial measures, strategies andShow MoreRelatedSwots: Strategic Management and Swot Analysis10122 Words   |  41 Pagesand extension as well as to aid subsequent theory building. Methodology For the past decade from June 1, 1999 through June 30, 2009, the authors searched peer-reviewed academic research included in the database ABInform Global ® for SWOT analysis studies and articles to identity SWOTs uses, trends, and recommendations. This database includes over 3,020 publications, primarily about business conditions, management techniques, business trends, management practice and theory, corporate strategy and tacticsRead MoreSwots: Strategic Management and Swot Analysis10111 Words   |  41 Pagesand extension as well as to aid subsequent theory building. 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