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المؤلفMahama, Habib
المؤلفWang, Zhichao
تاريخ الإتاحة2024-05-06T10:30:47Z
تاريخ النشر2023-01-16
اسم المنشورAccounting and Finance
المعرّفhttp://dx.doi.org/10.1111/acfi.13046
الاقتباسMahama, H., & Wang, Z. (2023). Impact of the interactive and diagnostic uses of performance measurement systems on procedural fairness perception, cooperation and performance in supply alliances. Accounting & Finance, 63(3), 3253-3296.
الرقم المعياري الدولي للكتاب0810-5391
معرّف المصادر الموحدhttps://www.scopus.com/inward/record.uri?partnerID=HzOxMe3b&scp=85146950839&origin=inward
معرّف المصادر الموحدhttp://hdl.handle.net/10576/54647
الملخصWe examine the effects of interactive and diagnostic uses of performance measurement systems (PMSs) on two behavioural factors (procedural fairness perception and cooperation) in inter-firm alliances. We further investigate whether the two behavioural factors mediate the relationship between PMS uses and alliance performance. We find that both interactive and diagnostic uses of PMS are significantly related to procedural fairness perception but only the interactive use is significantly related to cooperation. The relationships between the two uses of PMS and alliance performance are serially mediated by procedural fairness perception and cooperation. These findings contribute to management accounting studies in inter-firm alliances.
راعي المشروعOpen access publishing facilitated by Australian National University, as part of the Wiley - Australian National University agreement via the Council of Australian University Librarians.
اللغةen
الناشرWiley-Blackwell
الموضوعcooperation
diagnostic uses
interactive uses
performance measurement systems
procedural fairness perception
العنوانImpact of the interactive and diagnostic uses of performance measurement systems on procedural fairness perception, cooperation and performance in supply alliances
النوعArticle
الصفحات3253-3296
رقم العدد3
رقم المجلد63
ESSN1467-629X
dc.accessType Open Access


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