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The Effect of Tangible and Intangible Noncash Rewards on Performance and Satisfaction in a Production Setting
By Ann Dzuranin, Ph.D., and Nathan Stuart, Ph.D.
Most employers want to know what motivates employees to do their jobs well and increase productivity. The authors conducted an experiment in which they simulated a production environment and offered cash and noncash incentives to employees to see which, if any, award worked better than another. They found that the results depended on a number of factors.
Goodwill Accounting: A Closer Examination of the Matter of Impairments
By Douglas M. Boyle, DBA, CMA, CPA; Brian W. Carpenter, Ph.D.; and Daniel Mahoney, Ph.D.
Does a high number of failures among business combinations mean that there would be a corresponding high rate of goodwill impairments? No, say the authors. They provide a primer on goodwill and then discuss the inexplicably low rate of impairments and the kinds of questions that auditors and board members should ask corporate management.
How Corporate Social Responsibility Influences Brand Equity
By Timothy Creel, CMA, CFM, CPA, CIA
The author examined the socially responsible behavior of Target, Best Buy, and Lowe’s in relation to measures of building brand equity several ways. He studied how they built brand awareness, enhanced brand image, established brand credibility, evoked feelings about the brand, created a sense of brand community, and elicited brand engagement.
Experimental Balanced Scorecard Research: Implications for Practitioners
By David R. Upton, Ph.D., CA
The balanced scorecard (BSC) has been in place for 20 years now. Some organizations think it’s great, but others are not so sure. The author delved into a number of research studies that conducted experiments about the deployment and use of balanced scorecards. He found a number of issues that managers should take into consideration when implementing a BSC that can help with the evaluation of performance and strategy.