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  • 标题:The Diffusion of Performance Evaluation Measures: An Empirical Study in Jordanian Banks
  • 本地全文:下载
  • 作者:Munther Al-Nimer ; Nimer Sleihat ; Haitham Al Abbadi
  • 期刊名称:International Journal of Business and Management
  • 印刷版ISSN:1833-3850
  • 电子版ISSN:1833-8119
  • 出版年度:2012
  • 卷号:7
  • 期号:14
  • 页码:76
  • DOI:10.5539/ijbm.v7n14p76
  • 出版社:Canadian Center of Science and Education
  • 摘要:

    This research aims to provide a view of the present role of performance evaluation measures, to identify the
    extent of usage of performance evaluation measures, and finally to examine the contingent variables in order to
    find out their effect upon the extent of usage in the Jordanian banks. In order to achieve these objectives, the
    research used a questionnaire method; 80 (out of 140) valid questionnaires were returned, giving a (57.14%)
    response rate. Several statistical tests were used to analyze the data, namely, descriptive and bivariate correlation
    analysis (Kendall`s tau test). The results revealed that there is a lack of use of non-financial measures that are
    considered as contemporary management accounting practices. However, the financial measures were
    considered as the highest practice being utilised. In addition, the results confirmed the hypothesized relationships
    between contingency variables and the extent of usage, namely; age of the company; net sale growth, number of
    employees; sophistication of operations; professional certificates; and academic certificates. Finally, it can be
    concluded that the traditional Performance evaluation measures are still widely used.

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