Impact of the interactive and diagnostic uses of performance measurement systems on procedural fairness perception, cooperation and performance in supply alliances
Author | Mahama, Habib |
Author | Wang, Zhichao |
Available date | 2024-05-06T10:30:47Z |
Publication Date | 2023-01-16 |
Publication Name | Accounting and Finance |
Identifier | http://dx.doi.org/10.1111/acfi.13046 |
Citation | Mahama, 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. |
ISSN | 0810-5391 |
Abstract | We 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. |
Sponsor | Open access publishing facilitated by Australian National University, as part of the Wiley - Australian National University agreement via the Council of Australian University Librarians. |
Language | en |
Publisher | Wiley-Blackwell |
Subject | cooperation diagnostic uses interactive uses performance measurement systems procedural fairness perception |
Type | Article |
Pagination | 3253-3296 |
Issue Number | 3 |
Volume Number | 63 |
ESSN | 1467-629X |
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Accounting & Information Systems [507 items ]