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Cognitive Motivational Perspectives of Performance Measurement System and Organisational Commitment: Role Ambiguity as a Mediator

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  • Zarinah Abdul Rasit
  • Che Ruhana Isa Mohamed Isa
  • Nadiah Abdul Hamid
  • Siti Nurhazwani Kamarudin

Abstract

The use of Comprehensive Performance Measurement System (CPMS) in facilitating and influencing decisions has been predominant for such purposes. It is also a complex link of CPMS with individual performance which has been evidenced in the literature in recent years. Nonetheless, prior studies have shown inconsistent findings on CPMS informational characteristics and their behavioral implications. Therefore, by taking the cognitive motivational theory and role theory into account, the current study contends the usefulness of CPMS information in increasing role expectation and motivation. Accordingly, this study examines the influence of CPMS on the role ambiguity of managers and organizational commitment by collecting data from 120 business unit managers of manufacturing companies that are registered under the Federation of Malaysian Manufacturers (FMM). To further examine the mediating effect, the study employed Partial Least Squares and the Sobel test and found that the informational characteristics of CPMS enhance organizational commitment by reducing role ambiguity. Overall, CPMS may provide useful information or feedback to better understand the roles of managers to essentially enhance motivation and improve commitment.

Suggested Citation

  • Zarinah Abdul Rasit & Che Ruhana Isa Mohamed Isa & Nadiah Abdul Hamid & Siti Nurhazwani Kamarudin, 2023. "Cognitive Motivational Perspectives of Performance Measurement System and Organisational Commitment: Role Ambiguity as a Mediator," Accounting and Finance Research, Sciedu Press, vol. 12(2), pages 1-64, May.
    • Handle: RePEc:jfr:afr111:v:12:y:2023:i:2:p:64
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    References listed on IDEAS

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    1. Nguyen, Thi Thu & Mia, Lokman & Winata, Lanita & Chong, Vincent K., 2017. "Effect of transformational-leadership style and management control system on managerial performance," Journal of Business Research, Elsevier, vol. 70(C), pages 202-213.
    2. R. Alan Webb, 2004. "Managers' Commitment to the Goals Contained in a Strategic Performance Measurement System," Contemporary Accounting Research, John Wiley & Sons, vol. 21(4), pages 925-958, December.
    3. Ghalayini, Alaa M. & Noble, James S. & Crowe, Thomas J., 1997. "An integrated dynamic performance measurement system for improving manufacturing competitiveness," International Journal of Production Economics, Elsevier, vol. 48(3), pages 207-225, February.
    4. Ittner, Christopher D. & Larcker, David F. & Randall, Taylor, 2003. "Performance implications of strategic performance measurement in financial services firms," Accounting, Organizations and Society, Elsevier, vol. 28(7-8), pages 715-741.
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    More about this item

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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