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Organisational identification and decision-making use of decoupled performance measurement systems

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  • Yuting Wu
  • Utz Schäffer

Abstract

Based on the social identity approach, this study examines how dual organisational identification of subsidiary managers in multinational corporations (MNCs) influences their use of decoupled performance measurement systems (PMS) for decision-making. We use questionnaires to survey 110 managers at Chinese subsidiaries of MNCs. We find that subsidiary managers’ identification with an organisation, either the subsidiary or the corporation, enhances their evaluation as well as their decision-making use of the PMS initiated by the organisation. Furthermore, having a dominant organisational identification reduces the decision-making use of the PMS associated with the other organisation.

Suggested Citation

  • Yuting Wu & Utz Schäffer, 2015. "Organisational identification and decision-making use of decoupled performance measurement systems," China Journal of Accounting Studies, Taylor & Francis Journals, vol. 3(2), pages 109-135, April.
    • Handle: RePEc:taf:rcjaxx:v:3:y:2015:i:2:p:109-135
    DOI: 10.1080/21697213.2015.1048501
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