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作者:Hunton, JE; Price, KH
作者单位:University of Texas System; University of Texas Arlington
摘要:In this study, 144 professional accounting data entry clerks took part in a fully randomized field experiment using a 4 (mode of participation) X 2 (task meaningfulness) design. Participants were full-time, mandatory users of payroll applications. The nature of the experiment engaged these users in hands-on activity (Hartwick and Barki 1994) regarding the development of a payroll input screen. User mode of participation was manipulated by varying the extent of decision input used to execute ha...
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作者:Gopalakrishnan, M; Ahire, SL; Miller, DM
作者单位:Western Michigan University; University of Alabama System; University of Alabama Tuscaloosa
摘要:The dynamic nature of an operating environment, such as machine utilization and breakdown frequency results in changing preventive maintenance (PM) needs for manufacturing equipment. In this paper, we present an approach to generate an adaptive PM schedule which maximizes the net savings from PM subject to workforce constraints. The approach consists of two components: (a) task prioritization based on a multi-legit regression model for each type of PM task, and (b) task rescheduling based on a...
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作者:Zhang, GC
摘要:This paper compares three capital-budgeting rules, the NPV rule, a high hurdle rate and capital rationing, and explains why some firms may voluntarily impose capital rationing. Under both capital rationing and a high hurdle, a restrictive investment criterion is used to control managerial shirking. However, implementation of these budgeting rules requires a mechanism to prevent the firm from expanding the investment scale ex post. Capital rationing, in the form of a predetermined, fixed budget...