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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Main Author:	Sabturiah Sulaiman
Format:	Thesis
Language:	English
Published:	2008
Subjects:	HD58.7-58.95 Organizational behavior, change and effectiveness Corporate culture
Online Access:	https://eprints.ums.edu.my/id/eprint/9523/1/mt0000000471.pdf
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id	my-ums-ep.9523
record_format	uketd_dc
spelling	my-ums-ep.95232017-10-30T03:26:19Z The effect of comprehensive performance measurement systems on psychological empowerment and managerial performance 2008 Sabturiah Sulaiman HD58.7-58.95 Organizational behavior, change and effectiveness. Corporate culture 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 Â·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. 2008 Thesis https://eprints.ums.edu.my/id/eprint/9523/ https://eprints.ums.edu.my/id/eprint/9523/1/mt0000000471.pdf text en public masters Universiti Malaysia Sabah School of Business and Economics
institution	Universiti Malaysia Sabah
collection	UMS Institutional Repository
language	English
topic	HD58.7-58.95 Organizational behavior, change and effectiveness Corporate culture
spellingShingle	HD58.7-58.95 Organizational behavior, change and effectiveness Corporate culture Sabturiah Sulaiman The effect of comprehensive performance measurement systems on psychological empowerment and managerial performance
description	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 Â·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.
format	Thesis
qualification_level	Master's degree
author	Sabturiah Sulaiman
author_facet	Sabturiah Sulaiman
author_sort	Sabturiah Sulaiman
title	The effect of comprehensive performance measurement systems on psychological empowerment and managerial performance
title_short	The effect of comprehensive performance measurement systems on psychological empowerment and managerial performance
title_full	The effect of comprehensive performance measurement systems on psychological empowerment and managerial performance
title_fullStr	The effect of comprehensive performance measurement systems on psychological empowerment and managerial performance
title_full_unstemmed	The effect of comprehensive performance measurement systems on psychological empowerment and managerial performance
title_sort	effect of comprehensive performance measurement systems on psychological empowerment and managerial performance
granting_institution	Universiti Malaysia Sabah
granting_department	School of Business and Economics
publishDate	2008
url	https://eprints.ums.edu.my/id/eprint/9523/1/mt0000000471.pdf
_version_	1747836336531832832

The effect of comprehensive performance measurement systems on psychological empowerment and managerial performance

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