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

Event details of ABS Accounting Seminar: Sophie Hoozée (Ghent University)
Date 20 April 2021
Time 11:00 -12:30


The purpose of this study is to show 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 289 Belgian managers to empirically test the relationships hypothesized in our research model. The results from our structural equation model confirm that autonomous motivation mediates the relationship between enabling PMS and managerial performance through satisfaction of the three basic psychological needs (autonomy, competence and relatedness). In contrast, controlled motivation does not have significant explanatory power in the enabling PMS-performance relationship. This study contributes to prior management control research on autonomous motivation and complements prior studies on the (direct) relation between enabling controls and managerial performance.

*Co-authored with Evelyn Van der Hauwaert, Werner Bruggeman, Sophie Hoozée, Sophie Maussen (Ghent University).

This seminar will be organised via Zoom. Please send an email to the secretariat of Amsterdam Business School if you want to attend this seminar.