Evelyn Van der Hauwaert, Sophie Hoozée, Sophie Maussen, Werner Bruggeman
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引用次数: 19
Abstract
This study shows how performance measurement systems (PMSs) perceived as an enabling formalization may enhance managerial performance. Drawing on self-determination theory, we describe the motivational mechanisms that can explain the relationship between enabling performance measurement and managerial performance. We collected survey data from 186 Belgian managers to empirically test the relationships hypothesized in our research model. The results from our structural equation model confirm that autonomous work motivation mediates the relationship between enabling PMS and managerial performance through satisfaction of the three basic psychological needs (autonomy, competence and relatedness). This study contributes to prior management control research on autonomous work motivation and complements prior studies on the (direct) relation between enabling controls and managerial performance.
期刊介绍：
Management Accounting Research aims to serve as a vehicle for publishing original research in the field of management accounting. Its contributions include case studies, field work, and other empirical research, analytical modelling, scholarly papers, distinguished review articles, comments, and notes. It provides an international forum for the dissemination of research, with papers written by prestigious international authors discussing and analysing management accounting in many different parts of the world.
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