IDEAS home Printed from https://ideas.repec.org/p/hal/wpaper/halshs-02300746.html
   My bibliography  Save this paper

The effects of comprehensive performance measurement systems on information overload, job-relevant information, role clarity and procedural fairness

Author

Listed:
  • Chong Lau

    (CBS - Curtin Business School - Curtin University)

  • Brigitte Oger

    (LAB IAE Paris - Sorbonne - IAE Paris - Sorbonne Business School)

Abstract

No abstract is available for this item.

Suggested Citation

  • Chong Lau & Brigitte Oger, 2019. "The effects of comprehensive performance measurement systems on information overload, job-relevant information, role clarity and procedural fairness," Working Papers halshs-02300746, HAL.
    • Handle: RePEc:hal:wpaper:halshs-02300746
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-02300746v1
    as

    Download full text from publisher

    File URL: https://shs.hal.science/halshs-02300746v1/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Lau, Chong M. & Sholihin, Mahfud, 2005. "Financial and nonfinancial performance measures: How do they affect job satisfaction?," The British Accounting Review, Elsevier, vol. 37(4), pages 389-413.
    2. Hartmann, Frank & Slapnicar, Sergeja, 2009. "How formal performance evaluation affects trust between superior and subordinate managers," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 722-737, August.
    3. Hall, Matthew, 2008. "The effect of comprehensive performance measurement systems on role clarity, psychological empowerment and managerial performance," Accounting, Organizations and Society, Elsevier, vol. 33(2-3), pages 141-163.
    4. Ittner, Christopher D. & Larcker, David F. & Randall, Taylor, 2003. "Performance implications of strategic performance measurement in financial services firms," Accounting, Organizations and Society, Elsevier, vol. 28(7-8), pages 715-741.
    5. Betty Vandenbosch & Chris Higgins, 1996. "Information Acquisition and Mental Models: An Investigation into the Relationship Between Behaviour and Learning," Information Systems Research, INFORMS, vol. 7(2), pages 198-214, June.
    6. Jackson, Susan E. & Schuler, Randall S., 1985. "A meta-analysis and conceptual critique of research on role ambiguity and role conflict in work settings," Organizational Behavior and Human Decision Processes, Elsevier, vol. 36(1), pages 16-78, August.
    7. Mia, Lokman & Chenhall, Robert H., 1994. "The usefulness of management accounting systems, functional differentiation and managerial effectiveness," Accounting, Organizations and Society, Elsevier, vol. 19(1), pages 1-13, January.
    8. Burney, Laurie L. & Henle, Christine A. & Widener, Sally K., 2009. "A path model examining the relations among strategic performance measurement system characteristics, organizational justice, and extra- and in-role performance," Accounting, Organizations and Society, Elsevier, vol. 34(3-4), pages 305-321, April.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Lau, Chong M. & Roopnarain, Ketvi, 2014. "The effects of nonfinancial and financial measures on employee motivation to participate in target setting," The British Accounting Review, Elsevier, vol. 46(3), pages 228-247.
    2. Lau, Chong M. & Martin-Sardesai, Ann V., 2012. "The role of organisational concern for workplace fairness in the choice of a performance measurement system," The British Accounting Review, Elsevier, vol. 44(3), pages 157-172.
    3. Cäker, Mikael & Siverbo, Sven, 2018. "Effects of performance measurement system inconsistency on managers’ role clarity and well-being," Scandinavian Journal of Management, Elsevier, vol. 34(3), pages 256-266.
    4. Nguyen, Thi Thu & Mia, Lokman & Winata, Lanita & Chong, Vincent K., 2017. "Effect of transformational-leadership style and management control system on managerial performance," Journal of Business Research, Elsevier, vol. 70(C), pages 202-213.
    5. Hall, Matthew, 2008. "The effect of comprehensive performance measurement systems on role clarity, psychological empowerment and managerial performance," Accounting, Organizations and Society, Elsevier, vol. 33(2-3), pages 141-163.
    6. Habib Mahama & Zhichao (Alex) Wang, 2023. "Impact of the interactive and diagnostic uses of performance measurement systems on procedural fairness perception, cooperation and performance in supply alliances," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(3), pages 3253-3296, September.
    7. Hall, Matthew, 2011. "Do comprehensive performance measurement systems help or hinder managers' mental model development?," LSE Research Online Documents on Economics 36703, London School of Economics and Political Science, LSE Library.
    8. Iryna Alves & Sofia M. Lourenço, 2022. "The use of non-financial performance measures for managerial compensation: evidence from SMEs," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 33(2), pages 151-187, June.
    9. LIN, Zhijun & YU, Zengbiao & ZHANG, Liqun, 2014. "Performance outcomes of balanced scorecard application in hospital administration in China," China Economic Review, Elsevier, vol. 30(C), pages 1-15.
    10. Langevin, Pascal & Mendoza, Carla, 2013. "How can management control system fairness reduce managers’ unethical behaviours?," European Management Journal, Elsevier, vol. 31(3), pages 209-222.
    11. 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.
    12. Pauline Beau, 2016. "L'influence de la justice organisationnelle sur le stress : le cas du contrôle des performances individuelles dans les grands cabinets d'audit," Post-Print hal-01902416, HAL.
    13. Abdel-Maksoud, Ahmed & Cheffi, Walid & Ghoudi, Kilani, 2016. "The mediating effect of shop-floor involvement on relations between advanced management accounting practices and operational non-financial performance indicators," The British Accounting Review, Elsevier, vol. 48(2), pages 169-184.
    14. Abdel-Maksoud, A. & Cerbioni, F. & Ricceri, F. & Velayutham, S., 2010. "Employee morale, non-financial performance measures, deployment of innovative managerial practices and shop-floor involvement in Italian manufacturing firms," The British Accounting Review, Elsevier, vol. 42(1), pages 36-55.
    15. 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.
    16. Lisa-Marie Wibbeke & Maik Lachmann, 2020. "Psychology in management accounting and control research: an overview of the recent literature," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 31(3), pages 275-328, September.
    17. Sebastian Goebel & Barbara Weißenberger, 2016. "The Dark Side of Tight Financial Control: Causes and Remedies of Dysfunctional Employee Behaviors," Schmalenbach Business Review, Springer;Schmalenbach-Gesellschaft, vol. 17(1), pages 69-101, April.
    18. Andreas J. Steur & Mischa Seiter, 2021. "Properties of feedback mechanisms on digital platforms: an exploratory study," Journal of Business Economics, Springer, vol. 91(4), pages 479-526, May.
    19. Marcel Van Rinsum & Frank H.M. Verbeeten, 2012. "The impact of subjectivity in performance evaluation practices on public sector managers’ motivation," Accounting and Business Research, Taylor & Francis Journals, vol. 42(4), pages 377-396, September.
    20. Macinati, Manuela S. & Anessi-Pessina, E., 2014. "Management accounting use and financial performance in public health-care organisations: Evidence from the Italian National Health Service," Health Policy, Elsevier, vol. 117(1), pages 98-111.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:wpaper:halshs-02300746. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.