The joint effects of performance measurement system design and TMT cognitive conflict on innovation ambidexterity

IF 4.2 2区管理学 Q1 BUSINESS, FINANCE

Management Accounting Research Pub Date : 2022-12-01 DOI:10.1016/j.mar.2022.100805

David S. Bedford , Josep Bisbe , Breda Sweeney

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引用次数: 5

Abstract

Prior research examining the consequences of specific performance measurement system (PMS) design attributes is largely focused on processes and decisions at an individual level. We extend this research by examining how PMS design attributes interact with group socio-cognitive processes to influence firm level outcomes. Specifically, we examine how the interaction between two PMS design attributes related to comprehensiveness – scope and integration – and top management team (TMT) cognitive conflict affect the achievement of innovation ambidexterity. Based on cross-sectional data collected from a survey of TMT members of 90 firms operating in innovative industries, we find that PMSs with broad scope positively interact with cognitive conflict, leading to higher innovation ambidexterity, while highly integrated PMSs negatively interact with cognitive conflict, leading to lower innovation ambidexterity. Overall, our study demonstrates the importance of disentangling the interplay of different PMS design attributes with group socio-cognitive processes for understanding how firms achieve innovation ambidexterity.

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绩效评估系统设计与TMT认知冲突对创新双元性的共同影响

先前的研究考察了特定绩效测量系统(PMS)设计属性的后果，主要集中在个人层面的过程和决策。我们通过研究PMS设计属性如何与群体社会认知过程相互作用来影响公司层面的结果来扩展这项研究。具体而言，我们研究了与综合性相关的两个PMS设计属性(范围和集成)与高层管理团队(TMT)认知冲突之间的交互作用如何影响创新双灵巧性的实现。基于对90家创新型企业TMT成员的横断面数据调查，我们发现广度较大的pms与认知冲突之间存在正向交互作用，导致创新双元性较高;而广度较大的pms与认知冲突之间存在负向交互作用，导致创新双元性较低。总体而言，我们的研究表明，解开不同PMS设计属性与群体社会认知过程的相互作用对于理解企业如何实现创新双灵巧性的重要性。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Management Accounting Research Multiple-

CiteScore

7.10

自引率

4.30%

发文量

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.