The relationship of managerial values and assumptions with performance management in Turkey: understanding within culture variability

The present study examined the relationship of managerial values and assumptions with performance management (PM) practices with the aim of understanding the within culture variability in the managerial implementation of PM in the context of a developing country – Turkey. The model of culture fit served as the theoretical basis of this study. Data were gathered from 214 business organizations in Turkey. Participating managers completed a self-administered questionnaire, which assessed managerial values, employee-related managerial assumptions, and PM practices. The proposed model and the hypothesized relationships were examined through structural equation modelling. Results revealed that managerial values and assumptions were significantly related to their PM practices, above and beyond the established organizational PM systems. Managers were more likely to implement practices the way it was congruent with their values and assumptions.