Who pays the penalty? Implications of gender pay disparities within top management teams for firm performance

2021 ◽  
Author(s):  
Yoshio Yanadori ◽  
Carol T. Kulik ◽  
Jill A. Gould
Keyword(s):  
Firm Performance ◽  
Top Management Teams ◽  
Management Teams ◽  
Top Management ◽  
Pay Disparities

scholarly journals Management Accounting Systems, Top Management Teams, and Sustainable Knowledge Acquisition: Effects on Performance

2020 ◽  
Vol 12 (5) ◽  
pp. 2132
Author(s):  
Andrés F. Ugalde Vásquez ◽  
David Naranjo-Gil
Keyword(s):  
Firm Performance ◽  
Knowledge Acquisition ◽  
Management Accounting ◽  
Top Management Teams ◽  
Management Teams ◽  
Mediating Effect ◽  
Top Management ◽  
Accounting Systems ◽  
Management Accounting Systems ◽  
Acquisition Processes

Organizations are increasingly aware of the importance of managing the acquisition processes of new and sustainable knowledge, which allows them to increase performance. These knowledge-acquisition processes require top management teams to focus on the external environment to search for sustainable opportunities and initiatives. This spurs top teams to make strategic decisions that require more comprehensive managerial information, which is provided by management accounting systems. Our research analyzes how top management team composition facilitates the acquisition of new knowledge. Our management accounting paper also analyzes the mediating effect of the interactive use of management accounting systems (MASs) and their impact on sustainable firm performance. A survey was conducted among the main manufacturer firms in the Republic of Ecuador. Results were analyzed by using the partial least squares methodology, and they showed a positive effect for the interactive use of management accounting systems on sustainable knowledge-acquisition processes. Results also showed that knowledge acquisition increased firm performance through an interactive use of MASs.

Does participatory decision‐making in top management teams enhance decision effectiveness and firm performance?

2009 ◽  
Vol 38 (6) ◽  
pp. 696-714 ◽  
Author(s):  
Abraham Carmeli ◽  
Zachary Sheaffer ◽  
Meyrav Yitzack Halevi
Keyword(s):  
Decision Making ◽  
Firm Performance ◽  
Top Management Teams ◽  
Management Teams ◽  
Strategic Decision ◽  
Top Management ◽  
Joint Decision ◽  
Content Type ◽  
Participatory Decision Making ◽  
Decision Making Processes

PurposeThe purpose of this paper is to examine how participatory decision‐making processes in top management teams (TMT) influence strategic decision effectiveness and firm performance.Design/methodology/approachData from 94 TMTs are collected from structured surveys. Each firm's CEO provides data on strategic decision effectiveness, and a senior executive member of the TMT provided data on participatory decision‐making processes and firm performance.FindingsResults show that participatory decision‐making processes in the TMT are positively associated with decision effectiveness, but there is both a direct and an indirect relationship (through decision effectiveness) between participatory decision‐making processes and firm performance.Originality/valueThis paper sheds light on the importance of joint decision‐making processes among TMT members for improving choices and enhances firm performance.

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