The Journal of Management Accounting, Japan
Online ISSN : 2434-0529
Print ISSN : 0918-7863
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The Influence of Managers on Their Business-Units' Performance
Tomohiro Sakuma
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JOURNAL FREE ACCESS

2016 Volume 24 Issue 1 Pages 27-46

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Abstract

This paper investigates whether and how managers affect their business-unit's performance. Although it is often assumed that managers can exert idiosyncratic influence on their business-units' performance, this is neither theoretically consistent nor empirically tested. Using proprietary archival data from a bakery firm, DONQ Co., LTD., I estimate the shop managers' effect on the units' performance and find them to be statistically and economically significant. I further show that the estimated manager-specific effects are associated with their career and age.

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© 2016 The Japanese Association of Management Accounting
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