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The influence of comprehensive performance measurement system (CPMS) towards managers’ role ambiguity

Abdul Rasit, Zarinah and Isa, Che Ruhana (2014) The influence of comprehensive performance measurement system (CPMS) towards managers’ role ambiguity. In: International Conference on Accounting Studies (ICAS) 2014, 18 - 19 August 2014, Putra World Trade Centre, Kuala Lumpur.

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Abstract

Comprehensive PMS (CPMS) has been widely used for decision facilitating and decision influencing purposes.Role theory suggests that CPMS information is useful for enhancing role expectation and motivation.Prior research shows inconsistent findings and research that examines behavioural consequences of CPMS informational characteristics is still lacking.This research examines how CPMS may influence managers’ role ambiguity.The data were collected from 120 business unit managers of manufacturing firms listed in the Federation of Malaysian Manufacturers (FMM) 2011 Directory.Consistent with prior literature, findings indicate that CPMS informational characteristics would reduce managers’ role ambiguity.

Item Type: Conference or Workshop Item (Paper)
Additional Information: Published in Procedia Social and Behavioral Sciences, Volume 164 (2014), ISSN 1877-0428 pp. 1-666. Organized by: School of Accountancy, College of Business, Universiti Utara Malaysia.
Uncontrolled Keywords: Comprehensive performance measurement system; role ambiguity
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: Mrs. Norazmilah Yaakub
Date Deposited: 24 Mar 2015 04:07
Last Modified: 12 Apr 2016 06:42
URI: https://repo.uum.edu.my/id/eprint/13437

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