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Performance measurement system use in generating psychological empowerment and individual creativity

Author

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  • Carly Moulang
  • Steven Cahan

Abstract

type="main" xml:id="acfi12059-abs-0001"> Individual creativity is essential to an organisation's ability to innovate (Amabile, 1988, 1996), and potentially, management control systems could be used to enhance or constrain this creativity in organisations (Amabile, 1988; Davila et al., 2009). The purpose of this study is to develop an understanding of how interactive performance measurement system (IPMS) use is implicated in the generation of individual creativity. A conceptual framework linking IPMS use to creativity is developed, incorporating psychological empowerment as an intervening variable. The results of a survey of middle-level managers confirm that IPMS use impacts on creativity through the psychological construct of psychological empowerment.

Suggested Citation

  • Carly Moulang & Steven Cahan, 2015. "Performance measurement system use in generating psychological empowerment and individual creativity," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 55(2), pages 519-544, June.
    • Handle: RePEc:bla:acctfi:v:55:y:2015:i:2:p:519-544
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    File URL: http://hdl.handle.net/10.1111/acfi.2015.55.issue-2
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    Citations

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    Cited by:

    1. Nuraddeen Abubakar Nuhu & Kevin Baird & Sophia Su, 2022. "The association between the interactive and diagnostic use of financial and non-financial performance measures with individual creativity: The mediating role of perceived fairness," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 33(3), pages 371-402, September.
    2. Lill, Philipp A. & Wald, Andreas, 2021. "The agility-control-nexus: A levers of control approach on the consequences of agility in innovation projects," Technovation, Elsevier, vol. 107(C).
    3. Christina Boedker & Kar Ming Chong, 2022. "The mediating role of accounting controls between supervisors' empowering leadership style and subordinates' creativity and goal productivity," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4587-4614, December.
    4. Daniela Di Berardino & Faisal Anees, 2024. "Creativit? organizzativa ed individuale nelle piccole e medie imprese: il ruolo del sistema di controllo," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2024(1), pages 227-249.
    5. Belete J. Bobe & Ralph Kober, 2020. "Does gender matter? The association between gender and the use of management control systems and performance measures," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(3), pages 2063-2098, September.
    6. Sophia Su & Kevin Baird & Amy Tung, 2022. "Controls and performance: assessing the mediating role of creativity and collegiality," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 33(4), pages 449-482, December.
    7. Nuraddeen Abubakar Nuhu & Kevin Baird & Sophia Su, 2023. "The impact of interactive and diagnostic levers of eco‐control on eco‐innovation: The mediating role of employee environmental citizenship behaviour," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2245-2271, June.
    8. Vincent K. Chong & Lokman Mia & John Sands & Zhichao Alex Wang, 2023. "The effect of nonfinancial performance measures, absorptive capacity, and organizational learning on innovation performance," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 34(2), pages 201-233, June.
    9. Patrizia Di Tullio & Matteo La Torre & Diego Valentinetti & Michele A. Rea, 2021. "Toward performance measurement systems based on business models," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(suppl. 1), pages 97-122.

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