Purpose

This study aims to examine the mediating role of the fairness of the performance evaluation system on the association between the controllability of financial and non-financial measures and managerial performance.

Design/methodology/approach

Data was collected using an online survey questionnaire, with 220 responses received from middle and lower-level managers in Australian manufacturing organisations. Covariance-based structural equation modelling using software AMOS 25 was applied to analyse the data. Specifically, Anderson and Gerbing’s (1988) two-step approach was followed with confirmatory factor analyses first conducted to ensure that the measurement model was valid and reliable before running the structural model.

Findings

The findings reveal that the influence of managers’ controllability of performance measures on managerial performance is enacted through their perceptions of fairness. Specifically, the impact of controllability of financial (non-financial) measures on managerial performance is enacted through managers’ perceptions of distributive (interpersonal) fairness.

Originality/value

The empirical findings contribute to the literature investigating the empirical consequences of managers’ controllability of performance measures on performance evaluation processes, with the results revealing that the controllability of both financial and non-financial performance measures is positively associated with managerial performance via managers’ perceptions of different dimensions of fairness. Such results suggest that organisations, most of which do not prioritise the use of controllable performance measures in the design of their performance evaluation systems, need to reconsider the importance of the controllability of both financial and non-financial measures in the performance evaluation processes.

中文翻译：

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绩效衡量与管理绩效的可控性：公平的中介作用

目的

本研究旨在检验绩效评价体系的公平性在财务和非财务指标的可控性与管理绩效之间的关系中的中介作用。

设计/方法/方法

数据是使用在线调查问卷收集的，收到了来自澳大利亚制造组织中下层管理人员的 220 份回复。应用使用软件 AMOS 25 的基于协方差的结构方程建模来分析数据。具体来说，Anderson 和 Gerbing (1988) 的两步方法首先进行了验证性因素分析，以确保在运行结构模型之前测量模型是有效和可靠的。

发现

研究结果表明，管理者对绩效指标的可控性对管理绩效的影响是通过他们对公平的看法来实现的。具体来说，财务（非财务）指标的可控性对管理绩效的影响是通过管理者对分配（人际）公平的看法来实现的。

原创性/价值

实证研究结果有助于文献研究管理者对绩效衡量的可控性对绩效评估过程的经验影响，结果表明，财务和非财务绩效衡量的可控性与管理者对绩效的看法呈正相关。公平的不同维度。这些结果表明，大多数组织在设计绩效评估系统时并未优先考虑使用可控绩效指标，因此需要重新考虑财务和非财务指标在绩效评估过程中的可控性的重要性。