An Exploratory Research on Performance Management: From Perspectives of Management Control and Human Resource Management
(2014) BUSN69 20141Department of Business Administration
- Abstract
- This is an exploratory research paper that focuses on performance management, which is the interface between management control (MC) and human resource management (HR). We have three purposes. First, we aim to investigate whether, in reality, management accountants and human resource management staff has different perception of performance management. Second, we aim to investigate whether there is correlation between employees’ perception of performance management and their understanding of the ideas included in theories about performance management. Third, we aim to investigate whether organizational factors and individual factors affect the correlation, if any, identified in the second purpose.
We carry out a cross-discipline research... (More) - This is an exploratory research paper that focuses on performance management, which is the interface between management control (MC) and human resource management (HR). We have three purposes. First, we aim to investigate whether, in reality, management accountants and human resource management staff has different perception of performance management. Second, we aim to investigate whether there is correlation between employees’ perception of performance management and their understanding of the ideas included in theories about performance management. Third, we aim to investigate whether organizational factors and individual factors affect the correlation, if any, identified in the second purpose.
We carry out a cross-discipline research to include perspectives of both management control and human resource management. We look into textbooks of management control and human resource management to find different perspectives to view performance management. Besides, we take a quantitative research method and use web-based survey to collect empirical data from human resource management staff and management accountants.
We have the following findings. First, in practice management control and human resource management do not differ obviously in their perception of performance management. The only significant difference found in our research is about the purpose of performance management, where human resource staff tends to vote for the evaluative purpose while management accountants tend to agree with the development purpose. Second, generally, organizational behavior theory is the only theory among the six chosen theories to have moderate correlation with total employees’ perception of performance management. However, for either HR group or MC group, there is strong correlation between theories and perceptions. Third, company size and length of working experiences do have obvious influence on the correlation between employee’s understanding of the ideas in theories about performance management and their perception of performance management. In contrast, level of position and educational background do not seem to obviously affect such correlation. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/4468626
- author
- Lai, Wing Yin LU and Gao, Yuan LU
- supervisor
-
- Anders Anell LU
- Johan Dergård LU
- organization
- course
- BUSN69 20141
- year
- 2014
- type
- H1 - Master's Degree (One Year)
- subject
- keywords
- Performance Management, Human Resource Management, Management Control, Perspective, Quantitative Research
- language
- English
- id
- 4468626
- date added to LUP
- 2014-06-26 14:00:41
- date last changed
- 2014-06-26 14:00:41
@misc{4468626,
abstract = {{This is an exploratory research paper that focuses on performance management, which is the interface between management control (MC) and human resource management (HR). We have three purposes. First, we aim to investigate whether, in reality, management accountants and human resource management staff has different perception of performance management. Second, we aim to investigate whether there is correlation between employees’ perception of performance management and their understanding of the ideas included in theories about performance management. Third, we aim to investigate whether organizational factors and individual factors affect the correlation, if any, identified in the second purpose.
We carry out a cross-discipline research to include perspectives of both management control and human resource management. We look into textbooks of management control and human resource management to find different perspectives to view performance management. Besides, we take a quantitative research method and use web-based survey to collect empirical data from human resource management staff and management accountants.
We have the following findings. First, in practice management control and human resource management do not differ obviously in their perception of performance management. The only significant difference found in our research is about the purpose of performance management, where human resource staff tends to vote for the evaluative purpose while management accountants tend to agree with the development purpose. Second, generally, organizational behavior theory is the only theory among the six chosen theories to have moderate correlation with total employees’ perception of performance management. However, for either HR group or MC group, there is strong correlation between theories and perceptions. Third, company size and length of working experiences do have obvious influence on the correlation between employee’s understanding of the ideas in theories about performance management and their perception of performance management. In contrast, level of position and educational background do not seem to obviously affect such correlation.}},
author = {{Lai, Wing Yin and Gao, Yuan}},
language = {{eng}},
note = {{Student Paper}},
title = {{An Exploratory Research on Performance Management: From Perspectives of Management Control and Human Resource Management}},
year = {{2014}},
}