Do comprehensive performance measurement systems help or hinder managers' mental model development?

Article, Preprint OPEN
Matthew Hall;
(2011)
  • Publisher: Elsevier
  • Related identifiers: doi: 10.1016/j.mar.2010.10.002
  • Subject: HD28 Management. Industrial Management | HF5601 Accounting | learning; managerial performance; mental models; performance measurement; survey
    • jel: jel:J50 | jel:M40

This study examines whether and how the process of updating and changing mental models (learning) helps to explain how performance measurement systems (PMS) affect individual performance. Although prior studies (e.g., Hall, 2008; Burney and Widener, 2007; Burney et al.,... View more
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