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The impact of enabling performance measurement on managers’ autonomous work motivation and performance

Evelyn Van der Hauwaert (UGent) , Sophie Hoozée (UGent) , Sophie Maussen (UGent) and Werner Bruggeman (UGent)
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Abstract
This study shows how performance measurement systems (PMSs) perceived as an enabling formalization may enhance managerial performance. Drawing on self-determination theory, we describe the motivational mechanisms that can explain the relationship between enabling performance measurement and managerial performance. We collected survey data from 186 Belgian managers to empirically test the relationships hypothesized in our research model. The results from our structural equation model confirm that autonomous work motivation mediates the relationship between enabling PMS and managerial performance through satisfaction of the three basic psychological needs (autonomy, competence and relatedness). This study contributes to prior management control research on autonomous work motivation and complements prior studies on the (direct) relation between enabling controls and managerial performance.
Keywords
Information Systems and Management, Finance, Accounting, Autonomous motivation, Enabling formalization, Performance measurement system, Psychological need satisfaction, Self-determination theory, Structural equation modelling, SELF-DETERMINATION THEORY, PSYCHOLOGICAL EMPOWERMENT, MEASUREMENT SYSTEMS, NEED SATISFACTION, FIELD, PARTICIPATION, FLEXIBILITY, ANTECEDENTS, VALIDATION, COMPETENCE

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MLA
Van der Hauwaert, Evelyn, et al. “The Impact of Enabling Performance Measurement on Managers’ Autonomous Work Motivation and Performance.” MANAGEMENT ACCOUNTING RESEARCH, vol. 55, 2022, doi:10.1016/j.mar.2021.100780.
APA
Van der Hauwaert, E., Hoozée, S., Maussen, S., & Bruggeman, W. (2022). The impact of enabling performance measurement on managers’ autonomous work motivation and performance. MANAGEMENT ACCOUNTING RESEARCH, 55. https://doi.org/10.1016/j.mar.2021.100780
Chicago author-date
Van der Hauwaert, Evelyn, Sophie Hoozée, Sophie Maussen, and Werner Bruggeman. 2022. “The Impact of Enabling Performance Measurement on Managers’ Autonomous Work Motivation and Performance.” MANAGEMENT ACCOUNTING RESEARCH 55. https://doi.org/10.1016/j.mar.2021.100780.
Chicago author-date (all authors)
Van der Hauwaert, Evelyn, Sophie Hoozée, Sophie Maussen, and Werner Bruggeman. 2022. “The Impact of Enabling Performance Measurement on Managers’ Autonomous Work Motivation and Performance.” MANAGEMENT ACCOUNTING RESEARCH 55. doi:10.1016/j.mar.2021.100780.
Vancouver
1.
Van der Hauwaert E, Hoozée S, Maussen S, Bruggeman W. The impact of enabling performance measurement on managers’ autonomous work motivation and performance. MANAGEMENT ACCOUNTING RESEARCH. 2022;55.
IEEE
[1]
E. Van der Hauwaert, S. Hoozée, S. Maussen, and W. Bruggeman, “The impact of enabling performance measurement on managers’ autonomous work motivation and performance,” MANAGEMENT ACCOUNTING RESEARCH, vol. 55, 2022.
@article{8731729,
  abstract     = {{This study shows how performance measurement systems (PMSs) perceived as an enabling formalization may enhance managerial performance. Drawing on self-determination theory, we describe the motivational mechanisms that can explain the relationship between enabling performance measurement and managerial performance. We collected survey data from 186 Belgian managers to empirically test the relationships hypothesized in our research model. The results from our structural equation model confirm that autonomous work motivation mediates the relationship between enabling PMS and managerial performance through satisfaction of the three basic psychological needs (autonomy, competence and relatedness). This study contributes to prior management control research on autonomous work motivation and complements prior studies on the (direct) relation between enabling controls and managerial performance.}},
  articleno    = {{100780}},
  author       = {{Van der Hauwaert, Evelyn and Hoozée, Sophie and Maussen, Sophie and Bruggeman, Werner}},
  issn         = {{1044-5005}},
  journal      = {{MANAGEMENT ACCOUNTING RESEARCH}},
  keywords     = {{Information Systems and Management,Finance,Accounting,Autonomous motivation,Enabling formalization,Performance measurement system,Psychological need satisfaction,Self-determination theory,Structural equation modelling,SELF-DETERMINATION THEORY,PSYCHOLOGICAL EMPOWERMENT,MEASUREMENT SYSTEMS,NEED SATISFACTION,FIELD,PARTICIPATION,FLEXIBILITY,ANTECEDENTS,VALIDATION,COMPETENCE}},
  language     = {{eng}},
  pages        = {{15}},
  title        = {{The impact of enabling performance measurement on managers’ autonomous work motivation and performance}},
  url          = {{http://doi.org/10.1016/j.mar.2021.100780}},
  volume       = {{55}},
  year         = {{2022}},
}

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