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Examining Performance Measurement from an Integrated Perspective
Laurie Burney,
Mississippi State University
Michele Matherly, University of North Carolina at Charlotte
ABSTRACT. This paper introduces system comprehensiveness (SysComp), a variable reflecting the diversity of performance measurement (PM) categories captured in a PM system. Using this variable, we synthesize the IS and management accounting literatures into an integrated PM system model. Based on survey responses from 646 managers, our results provide evidence that SysComp partially explains how participation leads to job-relevant information. Furthermore, our findings indicate that SysComp is associated with employee outcomes through the mediating effect of job-relevant information. These results suggest that organizations benefit from PM systems with a broader set of measures. Also, by linking the two research streams, this paper provides a richer understanding of how participation improves employee outcomes. Along this line, we identify a variety of future research opportunities that if approached from a cross-disciplinary perspective could further enhance our understanding of PM systems.
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