We use survey and archival data from 271 fee-generating not-for-profit human service organisations in Australia to examine how the use of performance measurement systems affects those organisations’ client performance. Using Simons’ levers of control, we find that interactive and diagnostic uses of performance measurement systems are positively related to client performance. We also find beliefs control to positively moderate the relation between diagnostic use of performance measurement systems and client performance, and boundary control to negatively moderate the relation between interactive use of performance measurement systems and client performance. The findings have implications for research and practice.

中文翻译：

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收费的非营利人力服务组织中的绩效衡量系统和客户绩效

我们使用来自澳大利亚 271 家收费的非营利人力服务组织的调查和档案数据来研究绩效衡量系统的使用如何影响这些组织的客户绩效。使用 Simons 的控制杠杆，我们发现绩效测量系统的交互式和诊断性使用与客户绩效正相关。我们还发现信念控制正向调节绩效测量系统的诊断使用与客户绩效之间的关系，而边界控制负向调节绩效测量系统的交互使用与客户绩效之间的关系。研究结果对研究和实践有影响。