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Editorial: Only a Three-Legged Stool? A Review of the Concept of Alignment in the Economics of Performance Management

V. G. Sridharan & Michael S. C. Tse

Management Accounting Frontiers2019https://doi.org/10.52153/prj1218003review
AJG 1
Weight
0.26

What the paper says

This editorial revisit the concept of alignment within the agency theoretic view of organisational performance management. Based on an analysis of a real-life case, we examine how far the theoretical reasoning based on the concept of ‘three-legged stool’ is practically relevant. Findings of our case suggests that while there is seemingly misalignment among the three established structures of performance evaluation, decision right allocation and incentive compensation, the ‘misalignment’ is ‘repaired’ with the support of two other governance structures namely, HR and CRM policies. We believe that the design of performance management is not to be confined to the ‘three-legged stool’ but practically extended to other forms of governance structures.

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https://doi.org/https://doi.org/10.52153/prj1218003

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@article{v.2019,
  title        = {{Editorial: Only a Three-Legged Stool? A Review of the Concept of Alignment in the Economics of Performance Management}},
  author       = {V. G. Sridharan & Michael S. C. Tse},
  journal      = {Management Accounting Frontiers},
  year         = {2019},
  doi          = {https://doi.org/https://doi.org/10.52153/prj1218003},
}

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Editorial: Only a Three-Legged Stool? A Review of the Concept of Alignment in the Economics of Performance Management

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Evidence weight

0.26

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.00 × 0.4 = 0.00
M · momentum0.20 × 0.15 = 0.03
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.