The moderating role of performance measurement system sophistication on the relationships between internal value drivers and performance

Détails

ID Serval
serval:BIB_5F255BE0E89D
Type
Article: article d'un périodique ou d'un magazine.
Collection
Publications
Institution
Titre
The moderating role of performance measurement system sophistication on the relationships between internal value drivers and performance
Périodique
Comptabilité, Contrôle et Audit
Auteur(s)
Barroso  R., Burkert M., Davila A., Oyon D., Schuhmacher K.
ISBN
9791093449074
ISSN
1262-2788
Statut éditorial
Publié
Date de publication
2016
Peer-reviewed
Oui
Volume
22
Numéro
2
Pages
39-75
Langue
anglais
Résumé
This study examines the moderating effects of performance measurement systems (PMS), i.e. PMS sophistication (i.e. BSC-like PMS), on the relationships between internal values drivers (internal efficiency, employee commitment, organizational flexibility) and performance outcomes (customer satisfaction, market performance, financial performance). Consistent with arguments of BSC proponents we argue that highly sophisticated PMS help managers to better manage the relationship between less straightforward value drivers and performance outcomes. We find that level of PMS sophistication moderates some of the relationships between internal value drivers and performance outcomes. Specifically, performance effects shift from more straightforward value drivers (internal efficiency), to less straightforward ones (employee commitment and organizational flexibility) when complexity and, thus, PMS sophistication are high. In line with our argumentation, we find a negative moderation effect of PMS sophistication on the relationship between internal efficiency and financial performance, and a positive moderation effect on the relationship between organizational flexibility and financial performance. Moreover, the relationship between employee commitment and market performance is positively moderated by PMS sophistication. Our empirical evidence is based on survey data from 331 electronic equipment-manufacturing companies.
Mots-clé
performance measurement systems, organizational performance, performance indicators, contingency theory, structural equation modeling
Création de la notice
08/09/2016 15:00
Dernière modification de la notice
21/08/2019 6:11
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