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| Tekijä: | Hall, M. |
| Otsikko: | The effect of comprehensive performance measurement systems on role clarity, psychological empowerment and managerial performance |
| Lehti: | Accounting, Organizations and Society
2008 : FEB/APR, VOL. 33:2-3, p. 141-163 |
| Asiasana: | managerial effectiveness performance measurement empowerment models |
| Kieli: | eng |
| Tiivistelmä: | The paper investigates how comperehensive performance measure systems (hereafter as: PMS) affect managerial performance. The effect of comprehensive PMS on managerial performance is proposed to be indirect through the mediating variables of role clarity and psychological empowerment. This model is tested with the data collected from a survey of 83 strategic business unit managers and the data is analyzed using Partial Least Squares regression. Results particularly highlight the role of cognitive and motivational mechanisms in explaining the effect of management accounting systems on managerial performance. |
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