Yuliansyah, Yuliansyah and Khan, Asfaq and Triwacananingrum, Wijaya (2021) The “interactive” performance measurement system and team performance – Towards optimal organizational utility. International Journal of Productivity and Performance Management. ISSN 1741-0401

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Abstract

Abstract Purpose This study aims to highlight the significance of Performance Measurement System (PMS) as an “interactive” system that adapts to the organization's peculiar operational setup, thereby delivering optimal employee performance management benefits. Using Schatzki's (2002) “site of the social” theoretical conceptualization, it aims to empirically investigate the influence PMS's such strategic adaptation could have on employees' team performance through its mediating effect on improving organizational learning and knowledge sharing. Design/methodology/approach In pursuit of the set objective, we conducted a survey of 200 employees in public accounting firms located in the two major Indonesian cities of Jakarta and Surabaya. The survey yielded 89 responses of which 87 were deemed fit for empirical analyses. The statistical analyses of the data were performed using SmartPLS. Findings The statistical analyses using SmartPLS found evidence that the strategic use of the PMS positively influences team performance, both directly and indirectly, through its role in enhancing organizational learning; however, its role in enhancing knowledge sharing did not demonstrate leveraging team performance. Research limitations/implications The study conclusions are based on a relatively small data sample and the context of a developing economy, and, hence, need to be replicated with caution. Originality/value The study contributes to the management accounting theory and practice and emphasizes the strategic use of PMS to help improve organizational performance. Its novel “site” and context directs researchers' and practitioners' attention to the “interactive”, rather than passive and standalone, use of PMS to influence team performance and instigates a new debate on the management tool's optimal use.

Item Type:	Article
Subjects:	H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management H Social Sciences > HD Industries. Land use. Labor > HD61 Risk Management
Divisions:	Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User:	YULIANSYAH
Date Deposited:	13 Nov 2021 10:11
Last Modified:	13 Nov 2021 10:11
URI:	http://repository.lppm.unila.ac.id/id/eprint/36647

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