Examining a Positive Psychological Role for Performance Measures
Pittsburg State University; Victoria University of Wellington - School of Accounting and Commercial Law
Tony Van Zijl
Victoria University of Wellington - Faculty of Commerce and Administration
August 15, 2011
AAA 2012 Management Accounting Section (MAS) Meeting Paper
Emerging evidence suggests that management control systems may generate positive psychological effects, leading to higher levels of managerial performance. We extend this literature by examining the extent to which (1) financial vis-à-vis non-financial measures and (2) diagnostic vis-à-vis interactive utilisation of performance measures may be associated with decreasing role ambiguity and increasing psychological empowerment with performance as the ultimate outcome variable. We find that the interactive utilisation of non-financial performance measures can be particularly important for generating a positive psychological experience and (indirectly) increasing performance. Our study contributes further evidence of the psychologically beneficial role played by management control systems.
Number of Pages in PDF File: 49
Keywords: management control, performance measures, role ambiguity, psychological empowerment, positive effectsworking papers series
Date posted: August 15, 2011
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