This article contributes to prior accounting and public management research on performance measurement systems’ (PMSs) effectiveness in professional organisations, exploring how medical professionals’ perception regarding goal importance, knowledge of performance information, and accessibility of performance information affect their achievement of individual-level performance targets. The study draws on primary and secondary data from 128 Italian public healthcare professionals about their perceptions of performance information and their factual performance. The findings show that perceived goal importance is positively related to one's knowledge of individual and peer performance information; that this relation is positively moderated by perceived information accessibility, and that knowledge of individual (but not peer) performance information fully mediates the relation between perceived goal importance and achievement of individual-level performance targets.

中文翻译：

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绩效信息的感知目标重要性、知识和可访问性：测试调解和调节对医疗专业人员实现绩效目标的影响1

本文有助于先前关于专业组织中绩效衡量系统 (PMS) 有效性的会计和公共管理研究，探讨医疗专业人员对目标重要性的看法、绩效信息的知识以及绩效信息的可访问性如何影响他们个人层面的成就绩效目标。该研究利用了来自 128 名意大利公共医疗保健专业人员的主要和次要数据，这些数据涉及他们对绩效信息和实际绩效的看法。研究结果表明，感知到的目标重要性与一个人对个人和同伴绩效信息的了解呈正相关；这种关系受到感知信息可访问性的积极调节，