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Reliance on multiple performance measures and manager performance

Author

Listed:
  • Mahfud Sholihin
  • Richard Pike
  • Musa Mangena

Abstract

Purpose - The performance measurement literature suggests that companies should consider increasing the diversity of their performance measures to embrace both financial and non‐financial measures. The purpose of this paper is to examine whether the use of multiple performance measures which includes both financial and non‐financial measures in evaluating subordinates' performance (reliance on multiple performance measures (RMPM)) affects their performance, or whether the effect is contingent on the specificity and difficulty of the goals contained in the measures. Design/methodology/approach - A questionnaire survey to various functional managers within a single organization supported by interviews. Findings - The effect of RMPM on subordinate managers' performance is contingent on goal specificity. However, the paper does not find the same results for goal difficulty. These findings are discussed within the context of the organization studied. Research limitations/implications - The samples are from a single organization. Further work would be needed to examine whether the results are generalizable into other organizations and/or settings. Practical implications - The paper provides insight on how performance measures used to evaluate managers should be designed. Originality/value - This paper contributes to the literature on supervisory evaluative style, performance measure diversity and goal‐setting theory.

Suggested Citation

  • Mahfud Sholihin & Richard Pike & Musa Mangena, 2010. "Reliance on multiple performance measures and manager performance," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 11(1), pages 24-42, June.
    • Handle: RePEc:eme:jaarpp:v:11:y:2010:i:1:p:24-42
    DOI: 10.1108/09675421011050018
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    Citations

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    Cited by:

    1. Nanik ISTIANINGSIH & Ariyanto MASNUN & Widya PRATIWI, 2020. "Managerial Performance Models Through Decision Making And Emotional Intelligence In Public Sector," REVISTA ADMINISTRATIE SI MANAGEMENT PUBLIC, Faculty of Administration and Public Management, Academy of Economic Studies, Bucharest, Romania, vol. 2020(35), pages 153-166, December.
    2. Sharul Effendy Janudin & Farahaini Mohd Hanif & Noor Shafeeza Zainuddin, 2016. "Developing Contemporary Performance Measurement System Performance Model for Co-operatives in Malaysia: Is it Necessary?," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 6(11), pages 436-448, November.

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