The effect of comprehensive performance measurement systems on psychological empowerment and managerial performance
This study examines how comprehensive performance measurement systems (PMS) influence managerial performance based on the structural model developed by Hall (2008). It is proposed that the effect could be direct or indirect. The direct model proposes that comprehensive PMS directly affects manageria...
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| 主要作者: | |
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| 格式: | Thesis |
| 语言: | English |
| 出版: |
2008
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| 主题: | |
| 在线阅读: | https://eprints.ums.edu.my/id/eprint/9523/1/mt0000000471.pdf |
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| 总结: | This study examines how comprehensive performance measurement systems (PMS) influence managerial performance based on the structural model developed by Hall (2008). It is proposed that the effect could be direct or indirect. The direct model proposes that comprehensive PMS directly affects managerial performance, whereas the indirect model proposes that the effects of comprehensive PMS on managerial performance are indirect through the mediating influence of psychological empowerment. These models were tested using cross sectional data collected from a population survey of ·131 bank managers and supervisors. Results using SPSS indicate that the comprehensive PMS is directly and indirectly related to managerial performance through the mediating variable of psychological empowerment. However, the indirect model is a better model as it significantly explains more variance in
performance. This result highlights the role of cognitive and motivational mechanisms in helping to explain 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, help influence managerial performance. The effects of moderating variable job tenure were explored and found to
be insignificant on the direct and indirect relations. These empirical findings give several implications including theoretical and managerial implications. A number of
research limitations are identified and suggestions for future research are proposed. |
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