Journal of Digital Convergence (디지털융복합연구)

The Society of Digital Policy and Management (한국디지털정책학회)
권호 표지
DOI QR코드

DOI QR Code

The Role of justice and organizational citizenship behaviour in the relation between measurement diversity and managerial performance

성과지표의 다양성과 관리적 성과 간의 관계에서 공정성과 조직시민행동의 역할

  • Received : 2013.09.16
  • Accepted : 2013.11.20
  • Published : 2013.11.28
Download PDF
⟨ Previous Next ⟩

Abstract

Many companies are adopting performance measurement systems(PMS) in order to acquire competitive advantage the promote long-term growth in Coping with the rapidly changing business environment. Prior research has focused on the relation between PMS and organizational performance. However, there is limited empirical research that examines the behavioural consequences of PMS. Further, there is little empirical research that examines whether measurement diversity have direct and/or indirect effects on work performance. As such, I examine how the relation between measurement diversity and managerial performance can be explained by the intervening variables of justice and organizational citizenship behaviour. This study is summarized as follows: this study finds that measurement diversity affect managerial performance indirectly through justice and organizational citizenship behaviour.

기업은 불확실한 환경 하에서 지속적인 성장을 하기 위해 성과측정시스템(performance measurement systems, 이하 'PMS'라 함)을 구축 및 활용하고 있다. 대부분의 PMS에 관한 실증연구들은 조직차원에서 많은 연구가 이루어져 왔다. 성과측정지표의 다양성이 조직구성원들의 행동에 미치는 영향에 관한 연구는 많이 부족하며, 조직수준의 분석이 아닌 개인행동에 대한 세부적인 조사를 수행하는 연구는 의미가 있을 것이다. 따라서 본 연구는 성과측정지표의 다양성과 관리적 성과간의 관계에서 공정성과 조직시민행동의 매개역할을 연구하였다. 연구결과, 성과측정지표의 다양성과 관리적성과 간의 관계에서 공정성의 매개역할과 공정성과 관리적성과 간의 관계에서 조직시민행동의 매개역할을 발견하였다.

Keywords

References

  1. Soon-Kee Kim, and Sang-Wan Lee, Measurement Diversity, Alignment with Firm Strategy and Organizational Performance: A note on the Mediating role of Organizational Learning. Korean Accounting Association Journal, Vol. 20, No. 1, pp. 75-107, 2011.
  2. Sang-Wan Lee, and Kyoung-Won Park, and Soon Kee Kim, The Role of Measurement Diversity and Organizational Learning in the Relation between Uses of PMS and Organizational Performance. Korean Journal of Management Accounting Research, Vol. 11, No. 1, pp. 37-66, 2011.
  3. Chang-Dae Lee, An Empirical Investigation on the use of non-Financial Measures in Performance Measurement and Reward Systems. Doctorate thesis, Sogang University. 2003.
  4. Dong-Soo Cho, Factors Affecting the Pereptioon of fairness In BSC : A case of 'Public Company', Korean Accounting Journal, Vol. 18, No. 2, pp. 123-159, 2009.
  5. Burney, L. L., Henle, C. C., and Widener, S, a path model examining the relation among strategic performance measurement system characteristics, organizational justice and in-role performance. Accounting, Organizations and Society Vol. 34, pp. 305-321, 2009. https://doi.org/10.1016/j.aos.2008.11.002
  6. Burney, L. L., and Widener, S, Strategic performance measurement systems, job-relevant information and managerial behavioral responses -Role stress and performance. Behavioral Research in Accounting Vol. 19, pp. 43-69, 2007. https://doi.org/10.2308/bria.2007.19.1.43
  7. Chenhall, R. H., Integrative strategic performance measurement systems, strategic alignment of manufacturing, learning and strategic outcomes: An exploratory study. Accounting, Organizations and Society Vol. 30 (5), pp. 395-422, 2005. https://doi.org/10.1016/j.aos.2004.08.001
  8. Earley, P, C, Informational mechanism of participation influencing goal acceptance, satisfaction and performance. Unpublished doctoral dissertation, University of Illinois, Champaign, IL, 1984.
  9. Folger, R. and Konovsky, M. A, "Effects of procedural and distributive justice on reactions to pay raise decisions, "Academy of Management Journal, Vol. 32, pp. 115-130, 1989. https://doi.org/10.2307/256422
  10. Gist, M. E., and Mitchell, T. R. Self-efficacy: a theoretical analysis of its determinants and malleability. Academy of Management Review Vol. 17, pp. 183-211, 1992.
  11. Greenberg, J, Looking fair vs. Being fair: Managing impression of organizational justice, In Staw B. M. and Cummings L. L., eds. Greenswich, Ct. Research in Organization Behavior Vol. 12, pp. 11-157, JAI Press, 1990.
  12. Hall, M, The effect of comprehensive performance measurement systems on role clarity, psychological empowerment and managerial performance. Accounting, Organizations and Society Vol. 33, No 2-3, pp. 141-163, 2008. https://doi.org/10.1016/j.aos.2007.02.004
  13. Hoque, Z., and James, W, Linking balanced scorecard measures to size and market factors: Impact on organizational performance. Journal of Management Accounting Research Vol. 12, No. 1, pp. 1-17, 2000. https://doi.org/10.2308/jmar.2000.12.1.1
  14. Ittner, C., Larcker, and Randall, T. Performance implications of strategic performance measures in financial services firms. Accounting, Organizations and Society Vol. 28, No. 7, pp. 715-741, 2003. https://doi.org/10.1016/S0361-3682(03)00033-3
  15. Johnson, H. T., and Kaplan, R. S.. Relevance Lost: The rise and fall of management accounting. Boston, MA: Harvard Business School Press, 1987.
  16. Kaplan, R. S., and Norton, D. P. 1992. The balanced scorecard : Measures that drive performance. Harvard Business Review Vol. 70, No. 1, pp. 71-79, 1992.
  17. Katz, and Kahn R. L, The social psychology of organizations (2nd ed.). New York, NY: Wiley, 1978.
  18. Konovsky, M. A., and Folger, R, The effects of procedure and distribution justice on organizational citizenship behavior. Unpublished manuscript, A. B. Freeman School of Business, Tulane University, 1991.
  19. Lau, C. M., and Sholihin, M. Financial and non-financial performance measures: How do they affect job satisfaction? The British Accounting Review Vol. 37, pp. 389-413, 2005. https://doi.org/10.1016/j.bar.2005.06.002
  20. Moorman, R. H. Relationship between organizational justice and organizational citizenship behavior: Do fairness perceptions influence employee citizenship. Journal of Applied Psychology Vol. 73, pp. 845-855, 1991.
  21. Netemeyer, R. G., Boles, J. S., McKee, D. O., and McMurrian, R. An investigation into the antecedents of organizational citizenship behaviors in a personal selling context. Journal of Marketing Vol. 61, pp. 85-98, 1997.
  22. Organ, D. W. Organizational Citizenship Behavior: The good soldier syndrome. Lexington, MA: Lexington Books, 1988.
  23. Otley, D. Performance management: A framework for management control systems research. Management Accounting Research Vol. 10, pp. 363-382, 1999. https://doi.org/10.1006/mare.1999.0115
  24. Quinn, R. E., and Spreitzer, G. M. The road to empowerment: seven question every leader should consider. Organization Dynamics Vol. 26, pp. 37-49, 1997. https://doi.org/10.1016/S0090-2616(97)90004-8
  25. Said, A. A., HassabElnaby, H. R., and B. Wier, An empirical investigation of the performance consequences of non-financial measures. Journal of Management Accounting Review Vol. 15, No. 1, pp. 193-223, 2003. https://doi.org/10.2308/jmar.2003.15.1.193
  26. Schiemann, W. A., and J. H. Lingle, Bullseye!: Hitting Your Strategic Targets through Highimpact Measurement. New York, NY: The Free Press, 1999.
  27. Spreitzer, G. M. Kizilos, M. A., and Nason, S. W, A dimensional analysis of the relationship between psychological empowerment and effectiveness, satisfaction, and strain. Journal of Management Vol. 23, pp. 679-696, 1997.
  28. Thibaut, J., and Walker, L, Procedural justice: A psychological analysis. Hillsdale, NJ: Earlbaum, 1975.
  29. Thomas, K. W., and Velthouse, B. A, Cognitive elements of empowerment: an "interpretive" model of intrinsic task motivation. Academy of Management Review Vol. 15, pp. 666-681, 1990.
  30. Van der Stede, W. A., Chow, C. W. and Lin, T. W, Strategy, choice of performance measures, and performance. Behavioral Research in Accounting Vol. 18, No. 1, pp. 185-205, 2006. https://doi.org/10.2308/bria.2006.18.1.185
  31. Yoo, Y. J., and M. Alavi, Media and group cohesion: Relative influences on social presence, task participation and group consensus. MIS Quarterly, Vol. 25, No. 52, pp. 371-390, 2001. https://doi.org/10.2307/3250922

Cited by

  1. Investigating of Psychological Factors Affecting Information Security Compliance Intention: Convergent Approach to Information Security and Organizational Citizenship Behavior vol.13, pp.8, 2015, https://doi.org/10.14400/JDC.2015.13.8.133
  2. A Study on the Effect of PMO Capability and Organization Justice on IT Project Performance vol.21, pp.3, 2016, https://doi.org/10.7838/jsebs.2016.21.3.129