Enabling performance measurement system: effect on motivation, managerial attitudes and managerial performance

被引：0
作者：
Cabral, Jobson Ribeiro [1 ]
Horz, Vagner [1 ]
Lunardi, Micheli Aparecida [2 ]
机构：
[1] Univ Reg Blumenau, Contabeis & Adm, Programa Posgrad Ciencias Contabeis, Blumenau, Brazil
[2] Univ Reg Blumenau, Programa Posgrad Ciencias Contabeis, Blumenau, Brazil
来源：
ESTUDIOS GERENCIALES | 2024年 / 40卷 / 172期
关键词：
enabling performance measurement system; managerial attitudes; motivation; managerial performance; MANAGEMENT CONTROL-SYSTEMS; SELF-DETERMINATION THEORY; ORGANIZATIONAL PERFORMANCE; PSYCHOLOGICAL EMPOWERMENT; INTRINSIC MOTIVATION; EMPLOYEE ATTITUDES; NEED SATISFACTION; PARTICIPATION; PERCEPTIONS; INNOVATION;
D O I：
10.18046/j.estger.2024.172.6436
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
This study analyzes the effect of the enabling performance measurement system (PMS) on management motivation and attitudes and their impact on the managerial performance of middle managers in the largest and best Brazilian companies in 2020. Using structural equation modeling, results revealed that enabling PMS has a positive effect on managerial attitudes and motivation. Furthermore, managerial attitudes directly influence managerial performance, which in turn act as mediators between the enabling PMS and performance. These findings have practical implications by providing insights that lead to improvements in middle management and allowing organizations to evaluate their PMS practices and develop training plans to improve the performance.
引用
收藏
页码：258 / 270
页数：13
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