Causality and multidimensionality of strategic performance management systems: the impact on managers' satisfaction
by Erkki K. Laitinen, Aapo Lansiluoto, Marko Ulvila
International Journal of Accounting, Auditing and Performance Evaluation (IJAAPE), Vol. 6, No. 1, 2010

Abstract: This study analyses managers' (Chief Executive Officer (CEO)) satisfaction with strategic performance measurement systems (SPMS). The study investigates the effects of multidimensionality, causality and utilisation of performance measurement systems on managers' satisfaction. Therefore, we combine two research areas concerning information systems and management accounting. A survey sent to 350 CEOs collected empirical data from companies with 100-500 employees. The final response rate was 22.8%. The study uses partial least squares modelling for statistical analysis to test the hypotheses, and the empirical evidence supports three of the study's five hypotheses. Multidimensionality has more effect on satisfaction than causality. Causality has an effect on the utilisation of SPMS. The direct effects of multidimensionality on utilisation and of utilisation on managers' satisfaction are not statistically significant. Therefore, SPMS should have different features (multidimensionality and/or causality) depending on the target (e.g. improving utilisation of SPMS or user satisfaction).

Online publication date: Thu, 17-Dec-2009

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