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- Cäker, Mikael, 1972, et al.
(author)
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Effects of performance measurement system inconsistency on managers' role clarity and well-being
- 2018
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In: Scandinavian Journal of Management. - : Elsevier BV. - 0956-5221 .- 1873-3387. ; 34:3, s. 256-266
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Journal article (peer-reviewed)abstract
- In this paper we explore the impact of PMS inconsistency on managerial role clarity and well-being. In addition,we investigate if problems with PMS inconsistency can be dealt with by convincing superiors to loosen their control reactions to variances, giving managers job autonomy and providing managers with support from superiors, peers and staff functions. Based on survey responses from 799 managers in one public sector organizationand 187 managers in one private sector organization we conclude that PMS inconsistency has negative effects on managers' role clarity and well-being. This situation does not improve if superiors practice loose control; on the contrary, it seems to make managers' work situation worse. Job autonomy and support appear to be better coping methods since they have direct positive impacts on managers' role clarity and well-being that counteracts the negative effects of PMS inconsistency.
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| 2. |
- Cäker, Mikael, 1972, et al.
(author)
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Performance measurement systems, hierarchical accountability and enabling control
- 2022
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In: Accounting and Business Research. - : Routledge. - 0001-4788 .- 2159-4260. ; 52:7, s. 865-889
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Journal article (peer-reviewed)abstract
- The theory of enabling control explains how the development and design of performance measurement systems (PMSs) induce subordinate managers to experience PMSs as enabling. However, PMSs are often vital to superior managers' control. The empirical research indicates that PMSs cease to be enabling when given a large degree of attention in control processes. We use a qualitative case study, abductive research, and a hierarchical accountability perspective to explore how superior managers' use of PMSs for control purposes may support subordinate managers' experience of PMSs as enabling. We show how superior managers' choices of how to use PMSs to demand and react to accounts may trigger subordinate managers to use the design characteristics of enabling control. We also show how PMSs can be important to superior managers' control and still be experienced as enabling by subordinate managers. We show the importance of two choices for superior managers' use of PMSs in hierarchical accountability: (1) extend performance evaluation over time and (2) limit the discretion for subordinate managers to play out within hierarchical communication.
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| 3. |
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| 4. |
- Siverbo, Sven, 1970-, et al.
(author)
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Conceptualizing dysfunctional consequences of performance measurement in the public sector
- 2019
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In: Public Management Review. - : Informa UK Limited. - 1471-9037 .- 1471-9045. ; 21:12, s. 1801-1823
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Journal article (peer-reviewed)abstract
- Performance measurement (PM) has become increasingly popular in the management of public sector organizations (PSOs). This is somewhat paradoxical considering that PM has been criticized for having dysfunctional consequences. Although there are reasons to believe that PM may have dysfunctional consequences, when they occur has not been clarified. The aim of this research is to conceptualize the dysfunctional consequences of PM in PSOs. Based on complementarity theory and contingency theory we conclude that dysfunctional consequences of PM are a matter of interactions between PM design and PM use, between control practices in the control system and between PM and context. © 2019, © 2019 Informa UK Limited, trading as Taylor & Francis Group.
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