THE RELATIONSHIP BETWEEN PERFORMANCE MEASURES AND MANAGERIAL BEHAVIOR
References: 5th International Multidisciplinary Scientific Conference on Social Sciences and Arts SGEM 2018, www.sgemvienna.org, SGEM2018 Vienna ART Conference Proceedings, ISBN 978-619-7408-30-0 / ISSN 2367-5659, 19 - 21 March, 2018, Vol. 5, Issue 1.1; 631-638 pp, DOI: 10.5593/sgemsocial2018H/11/S03.081
Companies are increasingly implementing new performance measurement systems to track non-financial measures such as customer and employee satisfaction, quality, market share, productivity, and innovation. According to the existing theoretical literature, non-financial performance measures provide managers with incentives to improve long-term financial performance and, on the other hand, financial performance measures provide managers with incentives to improve short-term financial performance. This study examines whether the use of financial or non-financial performance measures for incentive purposes increases or decreases short-term orientation of the managers. The analysis is carried out on a sample of Slovak and Hungarian companies.
Keywords: financial measures, non-financial measures, short-term orientation, incentive plans.
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