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Explaining the scope of information in performance measurement: managerial roles and contextual variables

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  • Erkki K. Laitinen

Abstract

This study analyses the influence of contextual variables and managerial roles on the scope of job-relevant information in performance measurement. Five hypotheses are drawn for the effects on potential (intended) scope, real (existing) scope and difference (gap) between these scopes. Empirical results are based on survey data from 76 Finnish managers (CEOs) of manufacturing firms in 2008. The rate of survey response was 26.5%. Typology of managerial job is extracted from the ten roles of Mintzberg (1973) by the factor analysis. The scope of information is extracted from a set of 27 information items in the IPMS framework presented by Laitinen (2002). The influence on the scope of information is analysed by regression analysis. The evidence shows that the managerial role is strongly associated with the potential scope of information. However, contextual variables (size, strategy, industry, competition, and PEU) are important determinants of the gap. Thus, in designing management information systems, more attention should be paid to managerial roles and to release the restrictions set by context.

Suggested Citation

  • Erkki K. Laitinen, 2011. "Explaining the scope of information in performance measurement: managerial roles and contextual variables," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 7(4), pages 303-336.
    • Handle: RePEc:ids:ijaape:v:7:y:2011:i:4:p:303-336
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    Cited by:

    1. Erkki Laitinen, 2014. "The association between CEO work, management accounting information, and financial performance: evidence from Finnish top managers," Mathematical Methods of Operations Research, Springer;Gesellschaft für Operations Research (GOR);Nederlands Genootschap voor Besliskunde (NGB), vol. 25(3), pages 221-257, December.

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