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The Effects of Nonfinancial Performance Measures on Employee Job Satisfaction

Parallel abstracts


The main purpose of this paper is to investigate how the use of nonfinancial measures as performance evaluation criteria influences employees' job satisfaction. Since employees may perceive nonfinancial measures use as fair, the effects of such measures may be attributable to improvement in employee perceptions of procedural fairness. Alternatively, since nonfinancial measures use may reduce employee role ambiguity, the effects of nonfinancial measures use may be attributable to clearer employee roles (reduced role ambiguity). It is also possible that both effects may occur simultaneously. Based on a sample of 60 French managers, our results indicate that the use of nonfinancial measures is positively related to employee job satisfaction. These effects are mainly indirect through the enhancement of procedural fairness rather than through a reduction in role ambiguity.

References


Arya, A.,Glover, J.,Mittendorf, R.,Ye, L.(2005).On the use of customized versus standardized performance measures.Journal of Management Accounting Research.17,7-21.
Baiman, S.,Baldenius, T.(2009).Nonfinancial performance measures as coordination devices.The Accounting Review.84,299-330.
Banker, R. D.,Potter, G.,Srinivasan, D.(2000).An empirical investigation of an incentive plan that includes nonfinancial performance measures.The Accounting Review.75,65-92.
Banker, R. D.,Chang, H.,Pizzini, M. J.(2004).The balanced scorecard: Judgmental effects of performance measures linked to strategy.The Accounting Review.79,1-23.
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鄭秀瑮(2011)。行動功能指標 ADL及 IADL預測台灣老年人跌倒風險之探討〔碩士論文,亞洲大學〕。華藝線上圖書館。https://www.airitilibrary.com/Article/Detail?DocID=U0118-1511201215472288

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