Revisiting the impact of strategic board involvement on organizational performance
Bibliographic record
Abstract
An important stream of research has suggested that there is a significant relationship between the board of directors, through its strategic role, and organizational performance. However, this presumed relationship appears to be more complex, given the conceptual distance between the cause and the effect. This distance is discernible in the omission of intermediate variables explaining the operation of this relationship, that is, (i) a variable reflecting an intermediate-level output, here board effectiveness and (ii) a variable reflecting the mechanisms that enable production of the output, particularly the board’s strategic use of management accounting information (MAI) deriving from the budget or financial and non-financial performance indicators. This study aims to revisit the link conceptually and empirically between strategic board involvement and organizational performance by simultaneously integrating strategic use of MAI and board effectiveness in an integrative model. Using survey data taken from a sample of 185 board of directors, the results suggest that the strategic use of MAI plays a crucial role, particularly in terms of performance indicators, to cement strategic board involvement and improve board effectiveness and organizational performance.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.010 | 0.031 |
| Meta-epidemiology (narrow) | 0.001 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.001 | 0.001 |
| Science and technology studies | 0.001 | 0.002 |
| Scholarly communication | 0.003 | 0.002 |
| Open science | 0.001 | 0.003 |
| Research integrity | 0.001 | 0.001 |
| Insufficient payload (model declined to judge) | 0.004 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".