The effect of comprehensive performance measurement systems on role clarity,psychological empowerment and managerial performance |
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| Authors: | Matthew Hall |
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| Institution: | 1. Department of Accounting, Monash Business School, Monash University, Australia;2. Department of Accounting, London School of Economics and Political Science, United Kingdom;1. Warwick Business School, University of Warwick, Coventry CV4 7AL, United Kingdom;2. Department of Quantitative Methods, Università Cattaneo – LIUC, Castellanza, Italy;1. UTS Business School, University of Technology Sydney, PO Box 123, Broadway, NSW 2007, Australia;2. School of Business, Aalto University, PO Box 21220, FI-00076, Helsinki, Finland;1. School of Accounting, University of New South Wales, Sydney, NSW 2052, Australia;2. Department of Accounting, College of Business and Economics, United Arab Emirates University, P.O. Box 15551, Al-Ain, United Arab Emirates;1. IESEG School of Management, Lille Economie et Management - CNRS, 3 rue de la Digue, 59000 Lille, France;2. University of Essex, Wivenhoe Park, Colchester, CO4 3SQ, United Kingdom;1. Department of Accounting and Finance, Monash University, Australia;2. Department of Accounting, London School of Economics and Political Science, United Kingdom |
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| Abstract: | 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. |
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