The moderating effect of perceived environmental uncertainty and task uncertainty on the relationship between performance management system practices and organizational performance: evidence from Vietnam

IF 6.1 3区 管理学 Q1 ENGINEERING, INDUSTRIAL
O. Nguyen, L. Liu, J. Haslam, J. McLaren
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引用次数: 5

Abstract

Abstract This study examines the moderating effect of perceived environmental uncertainty (PEU) and task uncertainty on relationships between performance management system (PMS) practices and organizational performance in Vietnam. We examine the five PMS practices codified by Ferreira and Otley's paper in 2009,adopting non-financial performance measures (NFPMs), decentralizing decision-making, lower-level manager participation in setting organizational performance targets, interactive use of NFPMs, and objectivity in performance evaluation and rewards. Employing partial least squares structural equation modelling (PLS-SEM) to analyze survey data obtained from managers of companies listed on the Vietnamese Stock Exchange, we find three PMS practices—adopting non-financial performance measures (NFPMs), decentralizing decision-making, lower-level manager participation in setting organizational performance targets—are positively associated with organizational performance. However, these positive associations are considerably malleable in the face of PEU and task uncertainty. Our finding suggests that only lower-level manager participation in setting organizational performance targets positively impacts organizational performance under PEU, whilst only decentralizing decision-making has a significant and positive effect on organizational performance under task uncertainty. The study contributes to a growing body of knowledge on the effectiveness of PMS practices for organizational performance, particularly in times of uncertainty.
感知环境不确定性和任务不确定性对绩效管理系统实践与组织绩效关系的调节作用:来自越南的证据
摘要本研究考察了感知环境不确定性(PEU)和任务不确定性对越南绩效管理系统(PMS)实践与组织绩效之间关系的调节作用。我们研究了Ferreira和Otley在2009年的论文中整理的五种PMS实践,采用非财务绩效指标(NFPMs),分散决策,下级管理者参与制定组织绩效目标,NFPMs的互动使用以及绩效评估和奖励的客观性。采用偏最小二乘结构方程模型(PLS-SEM)对越南证券交易所上市公司管理者的调查数据进行分析,我们发现三种绩效管理实践——采用非财务绩效指标(NFPMs)、分散决策权、低层管理者参与制定组织绩效目标——与组织绩效呈正相关。然而,在面对PEU和任务不确定性时,这些积极关联具有相当大的延展性。研究结果表明,在任务不确定性下,只有下级管理者参与制定组织绩效目标才会对组织绩效产生积极影响,而在任务不确定性下,只有分散决策权才会对组织绩效产生显著的积极影响。该研究为PMS实践对组织绩效的有效性提供了越来越多的知识体系,特别是在不确定的时期。
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来源期刊
Production Planning & Control
Production Planning & Control 管理科学-工程:工业
CiteScore
19.30
自引率
9.60%
发文量
72
审稿时长
6-12 weeks
期刊介绍: Production Planning & Control is an international journal that focuses on research papers concerning operations management across industries. It emphasizes research originating from industrial needs that can provide guidance to managers and future researchers. Papers accepted by "Production Planning & Control" should address emerging industrial needs, clearly outlining the nature of the industrial problem. Any suitable research methods may be employed, and each paper should justify the method used. Case studies illustrating international significance are encouraged. Authors are encouraged to relate their work to existing knowledge in the field, particularly regarding its implications for management practice and future research agendas.
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