Exploring the relationship between strategic performance measurement systems and managers' creativity: the mediating role of psychological empowerment and organisational learning

被引:12
|
作者
Appuhami, Ranjith [1 ]
机构
[1] Macquarie Univ, Dept Accounting & Corp Governance, N Ryde, NSW, Australia
来源
ACCOUNTING AND FINANCE | 2019年 / 59卷 / 04期
关键词
Strategic performance measurement systems; Psychological empowerment; Creative performance; Organisational learning; Creativity; SELF-EFFICACY; EMPLOYEE CREATIVITY; FEEDBACK-SEEKING; WORK; INNOVATION; MODEL; MOTIVATION; LEADERSHIP; OUTCOMES; CONTEXT;
D O I
10.1111/acfi.12287
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
This study explores whether strategic performance measurement systems (SPMSs) are linked to managers' creativity through two mediating variables-organisational learning and psychological empowerment. Using data collected from 92 senior production managers in Australian manufacturing organisations, the study tests these links using a partial least squares structural model. The results from the structural model indicate that SPMSs are indirectly related to the managers' creativity through organisational learning and psychological empowerment. The study also finds that organisational learning is both directly related to creativity, and indirectly related to psychological empowerment. Further, the potential implications for empirical research are discussed.
引用
收藏
页码:2201 / 2233
页数:33
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