In this study, Kenneth A. Merchant and Chee W. Chow, Anne Wu, explored differences between U.S. and Taiwanese firms in measuring, evaluating and rewarding profit center managers, a subject which has not been addressed in the research literature.
Research and Insights Archive
Research and Insights from the Center for Effective Organizations
This study by Kenneth A. Merchant, Chee W. Chow, and Anne Wu was designed to explore differences between the U.S. and Taiwanese firms in measuring, evaluating and rewarding profit center managers, a subject which has not been addressed in the research literature.
The Use of Organizational Controls and Their Effects on Data Manipulation and Management Myopia: A US vs Japan Comparison
Two prior papers by Merchant (1985b, 1990) have discussed the use of perhaps the five most important types of management controls used at profit center organization levels (net income targets, expense targets, headcount constraints, procedural controls, and directives given by higher management) and the behavioral effects of these controls. This study by Chee W. Chow, Yutaka Kato, and Kenneth A. Merchant describes a cross-cultural extension of Merchant’s study.