Explaining the scope of information in performance measurement: managerial roles and contextual variables
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.
Volume (Year): 7 (2011)
Issue (Month): 4 ()
|Contact details of provider:|| Web page: http://www.inderscience.com/browse/index.php?journalID=41|
When requesting a correction, please mention this item's handle: RePEc:ids:ijaape:v:7:y:2011:i:4:p:303-336. See general 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: (Darren Simpson)
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.