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Impact of the interactive and diagnostic uses of performance measurement systems on procedural fairness perception,cooperation and performance in supply alliances |
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| Authors: | Habib Mahama Zhichao |
| Institution: | 1. Department of Accounting and Information Systems, College of Business and Economics, Qatar University, Doha, Qatar;2. Research School of Accounting, College of Business and Economics, Australian National University, Canberra, Australian Capital Territory, Australia |
| Abstract: | We examine the effects of interactive and diagnostic uses of performance measurement systems (PMSs) on two behavioural factors (procedural fairness perception and cooperation) in inter-firm alliances. We further investigate whether the two behavioural factors mediate the relationship between PMS uses and alliance performance. We find that both interactive and diagnostic uses of PMS are significantly related to procedural fairness perception but only the interactive use is significantly related to cooperation. The relationships between the two uses of PMS and alliance performance are serially mediated by procedural fairness perception and cooperation. These findings contribute to management accounting studies in inter-firm alliances. |
| Keywords: | cooperation diagnostic uses interactive uses performance measurement systems procedural fairness perception |