Laurie Burney McWhorter
University of North Carolina at Charlotte
Abstract: Recent trends indicate that many organizations are pursuing strategic objectives by implementing performance measurement systems with more of a strategic focus. These systems consist of financial and nonfinancial measures that are critical for the attainment of organizational objectives (Institute of Management Accountants 1999). A strong strategic linkage may provide communication necessary to clarify strategic objectives and, as a result, help reduce confusion on the part of the individual manager regarding job expectations. This study investigates the relationship between the strength of the perceived strategic linkage and managersÂ’ role stress. Based on survey data, results show strong relationships between the strength of the perceived strategic linkage and reduced role conflict and role ambiguity. The level of participation in the system development also impacts the managersÂ’ perceptions of variables in the model. This empirical evidence is important to the understanding of the benefits to be derived from the strategic linkage and participation.
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