Target setting with compensation discretion: How are ex ante targets affected when superiors have ex post discretion?
Sign Up to like & getrecommendations! Published in 2021 at "Accounting, Organizations and Society"
DOI: 10.1016/j.aos.2021.101295
Abstract: Abstract Target setting by superiors and their discretion in compensation decisions are important interrelated pieces in an organization's control system. Thus, we examine how these processes influence each other and superiors' decisions therein. We predict,… read more here.
Keywords: discretion; compensation; target setting; post ... See more keywords
A new bi-level data envelopment analysis model for efficiency measurement and target setting
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DOI: 10.1016/j.measurement.2019.106877
Abstract: Abstract Data envelopment analysis (DEA) is a well-known and widely used method for performance evaluation in a set of homogeneous units. We propose a new bi-level DEA model for efficiency measurement and target setting. The… read more here.
Keywords: efficiency measurement; model; target setting; efficiency ... See more keywords
Resource reallocation and target setting for improving environmental performance of DMUs: An application to regional highway transportation systems in China
Sign Up to like & getrecommendations! Published in 2018 at "Transportation Research Part D: Transport and Environment"
DOI: 10.1016/j.trd.2016.09.002
Abstract: Abstract In managerial decisions, situations frequently occur when the decision makers need to allocate/reallocate limited resources among a group of decision making units (DMUs) to improve the efficiencies of the DMUs and make better utilization… read more here.
Keywords: resource reallocation; target setting; reallocation target; target ... See more keywords
A description of four science-based corporate GHG target-setting methods
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DOI: 10.1108/sampj-03-2017-0031
Abstract: Purpose Amidst a growing interest in greenhouse gas (GHG) science-based target setting by businesses, it is becoming increasingly urgent to understand how these are set in theory and in practice. Design/methodology/approach Using a model framework… read more here.
Keywords: science; setting methods; science based; four science ... See more keywords
Psychometric and biomedical outcomes of glycated haemoglobin target-setting in adults with type 1 and type 2 diabetes: Protocol for a mixed-methods parallel-group randomised feasibility study
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DOI: 10.1371/journal.pone.0275980
Abstract: Background The disease burden of diabetes can have wide-ranging implications on patients’ psychological well-being and health-related quality of life. Glycated haemoglobin targets are commonly used to guide patient management in diabetes to reduce the future… read more here.
Keywords: mixed methods; haemoglobin target; target setting; feasibility ... See more keywords