Sabturiah Sulaiman (2008) The effect of comprehensive performance measurement systems on psychological empowerment and managerial performance. Masters thesis, Universiti Malaysia Sabah.
![[img]](https://eprints.ums.edu.my/style/images/fileicons/text.png) |
Text
24 PAGES.pdf Download (1MB) |
|
Text
FULLTEXT.pdf Restricted to Registered users only Download (8MB) |
Abstract
This study examines how comprehensive performance measurement systems (PMS) influence managerial performance based on the structural model developed by Hall (2008). It is proposed that the effect could be direct or indirect. The direct model proposes that comprehensive PMS directly affects managerial performance, whereas the indirect model proposes that the effects of comprehensive PMS on managerial performance are indirect through the mediating influence of psychological empowerment. These models were tested using cross sectional data collected from a population survey of 131 bank managers and supervisors. Results using SPSS indicate that the comprehensive PMS is directly and indirectly related to managerial performance through the mediating variable of psychological empowerment. However, the indirect model is a better model as it significantly explains more variance in performance. This result highlights the role of cognitive and motivational mechanisms in helping to explain the effect of management accounting systems on managerial performance. In particular, the results indicate that comprehensive PMS influences managers' cognition and motivation, which, in turn, help influence managerial performance. The effects of moderating variable job tenure were explored and found to be insignificant on the direct and indirect relations. These empirical findings give several implications including theoretical and managerial implications. A number of research limitations are identified and suggestions for future research are proposed.
| Item Type: | Thesis (Masters) |
|---|---|
| Keyword: | Performance measurement systems, Managerial performance, Psychological empowerment, Management accounting, Motivation and cognition |
| Subjects: | H Social Sciences > HD Industries. Land use. Labor > HD28-9999 Industries. Land use. Labor > HD28-70 Management. Industrial management > HD58 Location of industry |
| Department: | SCHOOL > School of Business and Economics |
| Depositing User: | DG MASNIAH AHMAD - |
| Date Deposited: | 11 Aug 2025 10:05 |
| Last Modified: | 11 Aug 2025 10:05 |
| URI: | https://eprints.ums.edu.my/id/eprint/44839 |
Actions (login required)
 |
View Item |