Explaining the scope of information in performance measurement: managerial roles and contextual variables
AbstractThis 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.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoArticle provided by Inderscience Enterprises Ltd in its journal Int. J. of Accounting, Auditing and Performance Evaluation.
Volume (Year): 7 (2011)
Issue (Month): 4 ()
Contact details of provider:
Web page: http://www.inderscience.com/browse/index.php?journalID=41
information scope; managerial jobs; performance measurement; survey; Finnish firms; Mintzberg types; Finland; manufacturing industry; managerial role; management information systems: MIS.;
You can help add them by filling out this form.
reading list or among the top items on IDEAS.Access and download statisticsgeneral information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Graham Langley) or (Christopher F. Baum).
If references are entirely missing, you can add them using this form.