IE University

About: IE University is a education organization based out in Segovia, Castilla y León, Spain. It is known for research contribution in the topics: Corporate governance & Context (language use). The organization has 527 authors who have published 1709 publications receiving 64682 citations.

Performance measurement, cognitive dissonance and coping strategies: exploring individual responses to NPM-inspired output control

Abstract: The potential of increasing effectiveness and efficiency via performance measurement practices seems clear for scholars and practitioners alike. At the same time, it is often argued that quantitative performance measures fail to do justice to the complex environment of public sector organizations. This paper takes a first step toward incorporating and operationalizing cognitive dissonance theory to make sense of the different beliefs that public workers hold regarding performance measurement practices that are inspired by the New Public Management movement. We analyze a dataset of 34 interviews with employees working in policy departments, and we identify various indications of cognitive dissonance regarding the use of performance measurement at the individual level. Furthermore, we find that employees aim to reduce this dissonance by changing their behavior and by avoiding tasks that do not yield quantifiable results. This paper contributes to the management control literature by exploring how individuals with complex tasks respond to performance measurement practices.

Contextual antecedents and performance of team vision in product development

Abstract: Purpose – At the heart of realizing superior product development there seems to be the development of organizational mechanisms that fuel team vision. In light of this, the purpose of this paper is to build and empirically test a conceptual model (input‐process‐output) of team vision at the product development level to establish the relationship between the contextual antecedents such as trust and learning culture (inputs), team vision (process) and product development performance in terms of process outcomes (i.e. team effectiveness) and product outcomes (i.e. value to customer).Design/methodology/approach – Evidence is drawn from a sample of 80 Spanish product developments. Data are analyzed through confirmatory factor analysis and path analysis based on composite scores, supported by Lisrel.Findings – Results show that team vision in combination with an organizational context, built upon a learning culture and trust, has a positive impact on product development performance. This influence is higher in ...

Changing attitudes and intentions related to doping: An analysis of individual differences in need for cognition.

Abstract: Research has shown that athletes’ attitudes towards the use of banned performance-enhancing substances are reliable predictors of their intentions to use these substances, which in turn can...

White Coats at the Coalface: The Standardizing Work of Professionals at the Frontline:

Abstract: This study advances theory on professionals by introducing a novel ‘coalface perspective’ to study frontline professionals’ standardizing work. Our multimethod quantitative and qualitative approach...

What Do We Know about Accounting in Family Firms

Abstract: In this study, we present a review of research of accounting in family firms. The aim is to summarize the main findings of prior studies and identify what we have learned so far about the role of accounting in family firms. Specifically, we survey the contributions of accounting researchers to the study of family firms in four subfields: (1) financial accounting and reporting, (2) management accounting and management control, (3) auditing, and (4) accounting history. After considering some theoretical and empirical advancements of family business research in other disciplines, we conclude by identifying avenues for future research.