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The effects of nonfinancial performance measures on role clarity, procedural fairness and managerial performance

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  • Chong M. Lau

Abstract

Purpose - – The purpose of this paper is to ascertain if it is procedural fairness, or role clarity, or both procedural fairness and role clarity that mediate the relationship between non-financial measures and managerial performance. Role clarity and procedural fairness may mediate the relationship between performance measures and managerial performance. Design/methodology/approach - – A survey questionnaire was used to collect the required data. The sample was drawn from 149 managers from 103 large manufacturing organisations located in the UK. The data were analysed by structural equation modelling. Findings - – The results indicate that it is role clarity that significantly mediates the relationship between non-financial measures and managerial performance. Surprisingly, procedural fairness has no significant mediating effect on the relationship. Originality/value - – To date, no prior studies have investigated systematically the effects of non-financial measures as well as the mechanism by which non-financial measures influence role clarity, procedural fairness and managerial performance. This study contributes by incorporating both procedural fairness and role clarity within an integrated model. This assists the research to ascertain precisely which variable (procedural fairness or role clarity) mediates the relationship between non-financial measures and managerial performance as well as the relative strengths of the two mediating variables.

Suggested Citation

  • Chong M. Lau, 2015. "The effects of nonfinancial performance measures on role clarity, procedural fairness and managerial performance," Pacific Accounting Review, Emerald Group Publishing Limited, vol. 27(2), pages 142-165, April.
    • Handle: RePEc:eme:parpps:par-03-2013-0017
    DOI: 10.1108/PAR-03-2013-0017
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    Cited by:

    1. Banafo Akrong, Godwin & Yunfei, Shao & Owusu, Ebenezer, 2022. "Development and validation of an improved DeLone-McLean IS success model - application to the evaluation of a tax administration ERP," International Journal of Accounting Information Systems, Elsevier, vol. 47(C).
    2. Kelly K. Wang & Maria Cadiz Dyball & Andy Wang, 2023. "The link between formality and procedural fairness: The influences of precision, sensitivity and role clarity," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(S1), pages 1571-1598, April.

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