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The Effects of Performance Measurement Diversity and Participation Congruence on Organizational Performance
Yeun - Wen Chang,
National Taichung Institute of Technology
Ruey - Dang Chang, National Sun Yat - Sen University
Ching - Ping Chang, National Sun Yat - Sen University
ABSTRACT. This study adopts the viewpoint of Clinton and Hunton’s (2001) participation congruence, and then extends the scope of research to performance measurement systems (PMS). Specifically, we investigate the relationships among the diversity of performance measurement, participation congruence and organizational performance. The path analysis is adopted to test the sample of 92 manufacturing firms in Taiwan. The empirical result shows that the diversity of performance measurement is positively related to organizational performance (including financial and non-financial performance). In addition, participation congruence has a directly positive influence on organizational financial performance, and an indirectly positive influence on organizational non-financial performance through the diversity of performance measurement. Finally, participation congruence is positively associated with the diversity of performa
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