publication . Article . Other literature type . Preprint . 2011

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

Matthew Hall;
Open Access English
  • Published: 01 Jun 2011
  • Publisher: Elsevier
  • Country: United Kingdom
Abstract
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., 2009) highlight the important role of particular cognitive and motivational mechanisms, such as role clarity and organizational justice, they do not consider how PMS can improve performance by helping individuals to update their mental models and develop learning capabilities. As such, this study investigates relations among comprehensive PMS, two types of learning at the managerial (individual) ...
Subjects
free text keywords: learning; managerial performance; mental models; performance measurement; survey, HD28 Management. Industrial Management, HF5601 Accounting, Accounting, Information Systems and Management, Finance, business.industry, business, Economics, Knowledge management, Cognition, Mental model, Organizational justice, Performance measurement, CLARITY, law.invention, law, Strategic business unit, Management, jel:J50, jel:M40
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publication . Article . Other literature type . Preprint . 2011

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

Matthew Hall;