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This study examines the three-way interactive effects of organizational commitment¡B perceived environmental uncertainty and the perceived usefulness of the use of management accounting systems (MAS) information on the relationship of managerial performance. In addition, this research supplements the conclusion of Gul(1991), that is, the prospect of perceived environmental uncertainty can moderate the effect of the usefulness of MAS information leading to improved managerial performance was under the premise of managers with high organizational commitment. Our conclusion could also be regarded as the extension of the research of Mia and Chenhall (1994). The results indicate that aggregation characteristic of MAS information is the key characteristic of the interactive effects. The responses of 138 managers, drawn from manufacturing departments of Taiwanese public companies, to a questionnaire survey were analyzed by examining the regression equations for the three-way interaction model.

Thesis (MBA)--Stellenbosch University, 2005. / ENGLISH ABSTRACT: In today's fast and highly competitive business environment, every manager is placed under increasing pressure. Managers are being confronted on a daily basis with situations where their management skills are tested to the utmost and critical decisions need to be made. These decisions are not always to everybody else's approval. In order to conquer these trying situations, it is necessary for every manager to equip himself by strategically planning how he is going to handle these situations. This study aims to present these critical managerial areas in a practical functioning model. From this model, certain levels indicating the different aspects having an influence on managerial performance, as well as their build-up, are discussed. In the various levels of the model, the possible tools enabling the manager to prepare himself, is presented through questionnaires, processes and models of self examination. Hereby every manager can preventatively plan and prepare himself to avoid personal stress and underperformance. The processes will support optimal managerial performance. The awareness of the different areas, as well as the use and application of the models, will enable every manager to identify areas of weakness in his personal performance. The importance of every area, as well as possible aspects to be kept in mind, is discussed in this study. As one can1 truly separate work and personal life, the tools proposed in this study will also greatly benefit personal development in every facet of life. / AFRIKAANSE OPSOMMING: In die hedendaagse snelveranderende en hoogs kompeterende bestuursomgewing word al hoe meer eise aan bestuurders gestel. Hulle word daagliks gekonfronteer met verskeie toetse en situasies, waartydens die mondering van bestuurders tot die uiterste getoets word en moeilike besluite geneem moet word. Hierdie besluite dra dan ook nie altyd almal se goedkeuring nie. Ten einde hierdie eise baas te raak, is dit nodig dat bestuurders hulleself moet toerus deur strategies hiervoor voor te berei. Hierdie studie het dus die doelwit om hierdie toerustingsareas in 'n praktiese funksionele model saam te stel. Vanuit hierdie model word die verskillende vlakke van toerusting, sowel as die opeenvolging daarvan bespreek. In die verskillende vlakke van die model word die moontlike toerusting wat elke bestuurder self kan volg uitgewys in die vorm van vraelyste, prosesse en stappe van selfondersoek. Hieruit kan elke bestuurder voorkomend strategiese beplanning en voorbereiding aanpak, sodat moontlike persoonlike spanning en wanprestasie verhoed kan word. Die prosesse sal bestuursprestasie tot die maksimum ondersteun. Die bewusmaking van die verskillende areas, asook die gebruik en die toepassing van die modelle, sal elke bestuurder in staat stel om leemtes in persoonlike prestasie te identifiseer. Die belangrikheid van elke area sowel as moontlike aspekte wat in elke vlak in gedagte gehou moet word, word Iydens die studie bespreek. Aangesien dit bykans onmoontlik is om 'n mens se beroepslewe en persoonlike lewe te skei, sal die hulpmiddels wat die dokument voorstel ook tot groot voordeel wees van persoonlike ontwikkeling in elke faset van die lewe.

This thesis indicates that the relationship between the budgetary participation and managerial performance of Japanese companies in Taiwan is practical. If organizational performance is an intervening variable of budgetary participation and organizational commitment, it proves that the relationship budgetary participation and organizational commitment is positive and obvious. It also reveals that organizational commitment and managerial performance also have a positive relationship. In addition, budgetary participation can get an indirect influence to increase managerial performance by adding organizational commitment., The demonstrations show that the relationship between budgetary participation and managerial performance is negative, which is the same as the outcome of Sterdry (1960), Bryan & Locke (1967), Blumenfield & Leidly (1969) and Cherrington (1973). However, it is different from that of Argyris (1955), Brownell (1982), Brownell & McInnes (1986), Govindarajan (1986), Dunk (1990), Kren (1992). Therefore, the relationship between budgetary performance and managerial performance has not reached a consistent conclusion until now. In order to explain the inconsistent relationship between budgetary participation and managerial performance, the studies are based on the organizational commitment as an intervening variable. After the demonstrations, without dividing into groups, organizational commitment has an indirect influence between budgetary participation and managerial performance. However, by dividing into groups, it does not indicate the causation relationship except that of the group of Taiwanese managers to join the formal budgetary participation. According to different nations and different ways to join in a group by dividing into variable groups, with an advanced research, it reveals that the relevant coefficient of organizational commitment and managerial performance is positive for Japanese managers. Moreover, the relevant coefficient of the group of informal budgetary participation is much higher than that of the group of formal budgetary participation. Thus, it proves that Japanese managers prefer to the informal budgetary participation, which matches the assumption of studies. For Japanese companies, the pattern to make decisions depends on the agreement of each member, and the managers prefer to cooperate with them in private (NEMAWASHI). For Budgetary Participation, it is just formal. Although the relevant coefficient of budgetary participation and organizational commitment for Taiwanese managers shows the positive aspects, it is impossible to achieve the indirect affection to increase the managerial performance within the use of organizational commitment. It indicates that Taiwanese managers can¡¦t possess the power to make decisions in the Japanese companies. Though they join those formal meetings of budgetary participation, they still can¡¦t increase managerial performance without any incentives. Therefore, it is not ideal to establish the budge of each department in a company only to encourage them to join meetings. It is to reward them or to give them spiritual support that can increase the managerial performance. This research can provide Japanese companies in Taiwan with the most important references to design or implement the budgetary system in achieving the expected goal.

The main purpose of this study is to examine the perceived decision-relevant information (PDRI) as an intervening variable between two kinds of management accounting systems - broad scope and aggregation (broad scope MAS/aggregation MAS) and managerial performance. This study also examines the impact of strategy types (differentiation and low cost strategies) on the relationships between broad scope MAS/aggregation MAS and PDRI, and between PDRI and managerial performance. For testing the 18 hypotheses, this study mainly employs the path analysis, and adopts a questionnaire survey sampling from plant managers and their subordinate in Taiwan¡¦s electronic companies listed in Taiwan Stock Exchange Market. Deriving from the 112 effective matched responses, the study reveals the following results: 1. Both the relationships between broad scope MAS and managerial performance, and between aggregation MAS and managerial performance are positive. 2. There is a full mediating effect of PDRI between broad scope MAS and managerial performance. In which, the relationship between broad scope MAS and PDRI is positive, and the relationship between PDRI and managerial performance is also positive. 3. There is a partial mediating effect of PDRI between aggregation MAS and managerial performance. In which, the relationships between aggregation MAS and PDRI, and PDRI and managerial performance are positive. 4. When companies tend to adopt a differentiation strategy, there is a full mediating effect of PDRI between broad scope MAS and managerial performance. In which, the relationship between broad scope MAS and PDRI is positive, and the relationship between PDRI and managerial performance is also positive. Besides, when companies tend to adopt a differentiation strategy, the full mediating effect is more pronounced than that of the overall sample companies. 5. When companies tend to adopt a low cost strategy, there is not a mediating effect of PDRI between broad scope MAS and managerial performance. In which, there isn¡¦t a relationship between broad scope MAS and PDRI, but, the relationship between PDRI and managerial performance is still positive. 6. Comparing with the low cost strategy, when companies tend to adopt a differentiation strategy, under the broad scope MAS as antecedent variable, the positive relationship between broad scope MAS and PDRI is stronger, but, the positive relationship between PDRI and managerial performance is not stronger. 7. When companies tend to adopt a differentiation strategy, there is a full mediating effect of PDRI between aggregation MAS and managerial performance. In which, the relationship between aggregation MAS and PDRI is positive, and the relationship between PDRI and managerial performance is also positive. 8. When companies tend to adopt a low cost strategy, there is also a full mediating effect of PDRI between aggregation MAS and managerial performance. In which, the relationship between aggregation MAS and PDRI is positive, and the relationship between PDRI and managerial performance is also positive. 9. Comparing with the low cost strategy, when companies tend to adopt a differentiation strategy, under the aggregation MAS as antecedent variable, the positive relationship between aggregation MAS and PDRI is not stronger, and the positive relationship between PDRI and managerial performance is not stronger either. 10. Strategy type is not associated with two kinds of MAS. That is, no matter differentiation strategy or low cost strategy that company tends to adopt, both strategies can not impact the level of using broad scope MAS or aggregation MAS by managers. From above results, this study provides important management implications, and presents contributions for academy in researches and suggestions for business in practice. Finally, the research limitations and possibly future researches are presented.

Desired performance-related characteristics for entry-level managers are studied from the perspective of 106 Portuguese executives. The results indicate that soft characteristics and skills, such us leadership, entrepreneurship and organisational learning skills, appear to be more important than technical skills. While these skills and characteristics are valued by today's business organisations, the educational system does not appear to be preparing its graduates accordingly. The resulting educational gaps have important performance-related implications to both the business organisations and the higher education institutions.

The purpose of the current study was to examine the level of support for innovation and individual creativity as potential mediators of relationship between managerial task performance, managerial contextual performance, organizational financial performance and employee performance in non-profit sport organizations in Turkey. For the purpose of the study, 721 volunteer managers and employees from 21 Department/School of Physical Education and Sport (D-SPES) and 23 Province Directorates of Youth and Sport (PDYS) were participated in the study. Individual Creativity Scale, Support for Innovation Scale, Managerial Task Performance Scale, Managerial Contextual Performance Scale, Organizational Financial Performance Scale, and Employee Performance Scale were used for data collection. Results of the Structural Equation Modeling (SEM) analysis revealed that the model adequately describes the data for the sample and the fit indices were all within the acceptable thresholds. The model accounted for 68% variance in support for innovation, 0.7% variance in individual creativity and 44% variance in employee performance. These results suggested that support for innovation and individual creativity significantly mediate the effects of managerial task performance, managerial contextual performance and organizational financial performance on employee performance.

Thesis (MComm (Industrial Psychology))--University of Stellenbosch, 2009. / ENGLISH ABSTRACT: The last two decades have witnessed an upsurge in the research and use of psychometric tests to aid in the prediction of managerial performance. Currently the most prevailing predictor constructs of managerial performance are cognitive ability, personality, and experience. However, researchers and practitioners are still looking for ways in which to maximise the prediction of managerial performance. In recent years, Situational Judgement Tests (SJTs) have become an increasingly popular selection tool. SJTs are multidimensional psychometric instruments designed to assess an individual’s judgement concerning work-related situations. Evidence to date indicates that SJTs are valid predictors of performance, especially for managerial positions in which interpersonal interactions are important. The main objective of this study was to examine whether SJTs significantly add to the prediction of managerial performance over other measures used for managerial selection, such as measures of cognitive ability and personality. Measures of specific cognitive abilities, personality and a SJT were administered to branch managers in a South African retail bank (N = 124) to investigate the ability of the measures to predict managerial performance. Managerial performance was measured using three measures; Performance Ranking, a Behavioural Observation Scale (BOS) and an Overall Performance Rating. Hierarchical multiple regression was used to investigate the relationship between the predictor composites and the managerial performance measures. Findings reveal different prediction patterns for the three criteria. A multiple correlation coefficient of .442 (p > .05) was obtained when predicting Performance Ranking measures, .308 (p < .05) was obtained for predicting the Behavioural Observation Scale (BOS) measure, and .318 (p > .05) was obtained when predicting the Overall Performance Rating measure. Therefore, only when predicting the BOS measure, the SJT provided incremental validity over cognitive ability and personality measures. Consequently, the average of the scores of the three criterion measures, i.e., the Managerial Performance Composite, was used to evaluate the a priori hypotheses. A multiple correlation of .366 (p > .05) was obtained for predicting the Managerial Performance Composite criterion. Results therefore indicate that the SJT did not exhibit meaningful or statistically significant incremental prediction over cognitive ability and personality to predict the composite managerial performance measure. / AFRIKAANSE OPSOMMING: Die laaste twee dekades het ‘n toename in die gebruik van psigometriese toetse in die voorspelling van bestuurdersprestasie waargeneem. Tans is kognitiewe vermoë, persoonlikheid en ervaring die mees algemene voorspellingskonstrukte vir bestuurdersprestasie. Navorsers en praktisyns is egter op soek na maniere om die voorspelling van bestuurdersprestasie te verbeter. ‘n Onlangse verwikkeling is dat “Situational Judgement Tests” (SJTs) toeneem in gewildheid as seleksie-metode. SJTs is multi-dimensionele psigometriese toetse wat ontwerp is om ‘n individu se oordeelsvermoë ten opsigte van werksverwante situasies te assesseer. Navorsing tot op hede wys dat SJTs geldige voorspellers van prestasie is, veral vir bestuursposisies waarin interpersoonlike interaksies belangrik is. Die hoofdoel van hierdie studie was om te ondersoek of SJTs betekenisvolle waarde toevoeg tot die voorspelling van bestuurdersprestasie bo die gebruik van ander meetinstrumente wat vir bestuurskeuring gebruik word, soos metings van kognitiewe vermoë en persoonlikheid. Vir hierdie doel, is takbestuurders in ‘n Suid Afrikaanse bank (N = 124) se kognitiewe vermoëns, persoonlikheid en situasionele beoordelingsvermoë getoets om die vermoë van die meetinstrumente om bestuurdersprestasie te voorspel, te ondersoek. Bestuurdersprestasie was deur middel van drie meetinstrumente bepaal; prestasie-rangordening (“Performance Ranking”), ‘n gedragsobservasieskaal (“Behavioural Observation Scale”) en ‘n algehele prestasiebeoordelingsmeting (“Overall Performance Rating”). Hiërargiese meervoudige regressie-ontleding was gebruik om die verhouding tussen die voorspellers en die bestuurdersprestasiemetings te ondersoek. Verskillende voorspellingspatrone is vir die drie meetinstrumente gevind. ‘n Meervoudige korrelasie koeffisiënt van .308 (p < .05) is vir die voorspelling van die BOS meting verkry, terwyl .442 (p > .05) en .308 (p < .05) onderskeidelik vir die voorspelling van die prestasie-rangordening en algehele prestasiebeoordelingsmeting verkry is. Gevolglik het slegs die BOS meting inkrementele geldigheid getoon. Die gemiddeld van hierdie drie metings se tellings is gebruik om ‘n bestuurdersprestasie-kombinasietelling “Managerial Performance Composite” te skep wat gebruik is om die finale besluit rakende die a priori hipoteses te maak. ‘n Meervoudige korrelasie van .366 (p >.05) was gevind ten einde die bestuurdersprestasie-kombinasietelling te voorspel aan die hand van die voorspellers.

The aim of this study is to investigate the validity of an assessment centre as a predictor of managerial training results. For this purpose, the assessment ratings of 77 white, male, middle managers, who had taken part in a Middle Management Assessment Centre (MMAC) in a South African service organisation, were compared to the results they achieved on a Senior Management Training Course. From the statistical analyses conducted, correlation coefficients, corrected for restriction of range, of -0, 03, 0,32 and 0,22 were obtained between the Overall Assessment Rating and a theoretical, practical and total grade criterion respectively. These results indicated that the MMAC was a valid predictor of practical and total course grades, but an invalid predictor of theoretical course grades. Explanations for the results obtained are provided and three recommendations are made concerning the use of the MMAC to predict training results. Directions for possible future research are also provided. / Die doel van hierdie studie is om die geldigheid van 'n takseersentrum as 'n voorspeller van bestuursopleiding resultate te ondersoek. Vir hierdie doel is die takseeraanslae van 77 blanke, manlike bestuurders, wat aan 'n takseersentrum vir middelbestuur in 'n Suid-Afrikaanse diensorganisasie deelgeneem het, met die resul tate wat hulle tydens 'n Senior Bestuur Opleidingskursus behaal het, vergelyk. Die statistiese ontleding wat uitgevoer is het korrelasiekoeffisiente, na regstelling vir die beperking van verspreiding (correction for restriction of range), van -0,03, 0,32 en 0,22 tussen die Totale Punt Beoordeling van die takseersentrum en drie opleidingskriteria opgelewer. Hierdie drie opleidingskriteria was 'n teoretiese-, praktiese-, en totale opleidingspunt onderskeidelik. Verduidelikkings vir die resultate wat behaal is word verskaf en drie aanbevelings word gemaak met betrekking tot die gebruik van die takseersentrum om opleidingsresultate te voorspel. Rigtings vir moontlike toekomstige navorsing word ook aangedui. / Industrial and Organisational Psychology / M.A. (Industrial Psychology)

Summaries in Afrikaans and English / In teenstelling met die takseersentrumteorie het navorsing getoon dat takseersentrum trektellings nie oor verskillende situasies stabiel is nie. Hierdie bevindinge mag 'n aanduiding wees van 'n lae konstrukgeldigheid van takseersentrums. Navorsers het tot die gevolgtrekking gekom dat navorsingsresultate nie die aanname ondersteun dat takseersentrums dimensietellings genereer wat trekke weerspieel nie. Dit het navorsers laat bespiegel of take (d.w.s. oefeninge), eerder as trekke (d.w.s. dimensies) as 'n basis gebruik behoort te word om takseersentrumbeoordelings te maak. Die doel van die studie was om te bepaal of takseersentrum trektellings beter voorspellers van werksprestasie van bestuurders is as taaktellings. Die studie sluit 97 blanke middelvlakbestuurders van 'n Suid Afrikaanse diensorganisasie in. Geen verskille is tussen die voorspellingsgeldighede van trekgebaseerde en taakgebaseerde tellings verkry nie (r = 0,087 vir beide tellings). Oorsake vir die gebrek aan verskille tussen die voorspellingsgeldighede is bespreek. / In contrast to assessment centre theory, research has shown that assessment centre trait ratings are not stable across different situations. This may be an indication of the relatively low construct validity of assessment centres. Researchers concluded that research results did not support the assumption that assessment centres generate dimensional ratings that represent traits and speculated whether tasks (i.e. exercises) should be used as a basis for making assessment centre ratings, rather than traits (i.e. dimensions). The aim of the study was to determine whether assessment centre task ratings are better predictors of managerial job performance than trait ratings. The study included 97 white middle-level managers of a South African service organisation. No difference was obtained between the predictive validities of traits ratings and task ratings (r = 0,087 for both ratings). Causes for the lack of differences between the predictive validities were discussed. / M. A. (Industrial Psychology)