内部与外部导向对战略绩效财务指标的关系

The relationship of internal versus external orientations to financial measures of strategic performance

STRATEGIC MANAGEMENT JOURNAL · 1983
被引 60
人大 AFT50UTD24ABS 4*

中文导读

研究了八家组织中137位受访者的内外部导向态度与公司财务绩效的关系,发现态度指标比传统描述性分类更能预测利润率、资产回报率等盈利指标。

Abstract

Abstract Field research involving 137 respondents in eight organizations was conducted to study the relationship between alternative measures of the internal/external orientations of sociometrically identified dominant coalition members and their firms' financial performance. Results showed that attitudinal measures were more often correlated with financial measures of strategic performance than were traditional ‘insider’ to ‘outsider’ measures based on descriptive categorizations. The significant findings were related to four performance indicators of company profitability, namely, profit margin, return on average assets, net interest spread, and return on average equity.

战略管理组织行为财务绩效企业治理