The effect of comprehensive performance measurement systems on role clarity, psychological empowerment and managerial performance

被引：293
|
作者：
Hall, Matthew [1 ]
机构：
[1] Univ London London Sch Econ & Polit Sci, Dept Accounting & Finance, London WC2A 2AE, England
来源：
ACCOUNTING ORGANIZATIONS AND SOCIETY | 2008年 / 33卷 / 2-3期
关键词：
D O I：
10.1016/j.aos.2007.02.004
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
This study examines how comprehensive performance measurement systems (PMS) affect managerial performance. It is proposed that the effect of comprehensive PMS on managerial performance is indirect through the mediating variables of role clarity and psychological empowerment. Data collected from a survey of 83 strategic business unit managers are used to test the model. Results from a structural model tested using Partial Least Squares regression indicate that comprehensive PMS is indirectly related to managerial performance through the intervening variables of role clarity and psychological empowerment. This result highlights the role of cognitive and motivational mechanisms in explaining the effect of management accounting systems on managerial performance. In particular, the results indicate that comprehensive PMS influences managers' cognition and motivation, which, in turn, influence managerial performance. (c) 2007 Elsevier Ltd. All rights reserved.
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页码：141 / 163
页数：23
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