What Can Performance Information Do to Legislators? A Budget-Decision Experiment with Legislators

2017 ◽  
Vol 77 (3) ◽  
pp. 366-379 ◽  
Author(s):  
Labinot Demaj
Keyword(s):  
Performance Information ◽  
Budget Decision

Mental health care consumers’ relative valuing of clinician performance information.

2018 ◽  
Vol 86 (4) ◽  
pp. 301-308 ◽  
Author(s):  
James F. Boswell ◽  
Michael J. Constantino ◽  
Jennifer M. Oswald ◽  
Matteo Bugatti ◽  
Brien Goodwin ◽  
...  
Keyword(s):  
Mental Health ◽  
Health Care ◽  
Mental Health Care ◽  
Performance Information

PENGARUH SISTEM INFORMASI AKUNTANSI DAN TEKNOLOGI INFORMASI TERHADAP KINERJA PELAYANAN DI SEKTOR PUBLIK

2011 ◽  
Author(s):  
Hari Wahyudi
Keyword(s):  
Information Systems ◽  
Public Sector ◽  
Service Sector ◽  
Accounting Information ◽  
Service Performance ◽  
Test Reliability ◽  
Test Results ◽  
Performance Information ◽  
Accounting Information Systems ◽  
The Public

This study aimed to investigate the influence of accounting information systems and technology to service performance information on the public sector. Samples in this study were RS. M. Djamil in Padang, PLN, PDAM in Padang and taken at random (purposive sampling). Of the 122 questionnaires had been distributed only 85 questionnaires could be processed. Test Equipment used to test the validity of this study is the test, Test Reliability, Test for multicollinearity, coefficient Determination Test, and the t test, results of this study are: (a) The first hypothesis tests can be concluded that the accounting information systems has significant influence on performance in service sector public. (2) Information technology does not significantly influence the performance of services in the public sector.

Performance Target Revisions in Incentive Contracts: Do Information and Trust Reduce Ratcheting and the Ratchet Effect?

2015 ◽  
Vol 90 (5) ◽  
pp. 1755-1778 ◽  
Author(s):  
Jasmijn C. Bol ◽  
Jeremy B. Lill
Keyword(s):  
Structural Changes ◽  
Data Availability ◽  
Performance Information ◽  
Ratchet Effect ◽  
Past Performance ◽  
Performance Targets ◽  
Positive Performance ◽  
Confidentiality Agreement ◽  
To Receive ◽  
Performance Target

ABSTRACT In this study, we examine a setting where principals use past performance to annually revise performance targets, but do not fully incorporate the past performance information in their target revisions. We argue that this situation is driven by some principals and agents having an implicit agreement where the principal “allows” the agent to receive economic rents from positive performance-target deviations that are the result of superior effort or transitory gains by not revising targets upward, while the agent “accepts” target revisions by not restricting output when these revisions are the result of structural changes in the operation's true economic capacity. Although both the principal and the agent can benefit from an implicit agreement, we argue that for the implicit agreement to be maintainable, the principal either needs information on the cause of the performance-target deviation or there needs to be trust between the principal and the agent. Using archival data across multiple years and independent bank units, we find a pattern of ratchet attenuation and output restriction that is consistent with the existence of implicit agreements for those principal-agent dyads where information asymmetry is sufficiently reduced or mutual trust exists. Data Availability: Data used in this study cannot be made public due to a confidentiality agreement with the participating firm.

The Influence of Client Corporate Social Responsibility Performance Information on Auditor Judgments

2020 ◽  
Author(s):  
L. Emily Hickman ◽  
Jane Cote ◽  
Debra L. Sanders ◽  
T.J. Weber
Keyword(s):  
Corporate Social Responsibility ◽  
Significant Influence ◽  
Environmental Performance ◽  
Risk Assessments ◽  
Performance Information ◽  
Auditor Judgments ◽  
Different Dimensions ◽  
Client Risk ◽  
Corporate Social ◽  
Performance Results

Our experiment, with 106 practicing auditors, tests whether audit judgments are influenced by client CSR performance, individual auditors' views of CSR, and auditors' perceptions of client risk induced by CSR performance. Results indicate auditor judgments are less (more) conservative for clients with positive (negative) environmental performance. We find that client risk assessments mediate the link between environmental performance and account-level judgments. In contrast, results indicate that socially-oriented performance has no overall significant influence on audit judgments in our experiment. Overall, our results indicate that different dimensions of CSR and the salience of the CSR issue can have differential effects on audit judgments.

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