Operational Use, Responsibility and Performance Measurement

Iranian Journal of Accounting, Auditing and Finance

مقاله 2، دوره 9، شماره 1 - شماره پیاپی 30، فروردین 2025، صفحه 15-31   

نوع مقاله: Original Article

شناسه دیجیتال (DOI): 10.22067/ijaaf.2025.44947.1411

نویسندگان

Roughayeh Mahmoudi Yekebaghi؛ Mohammad Hossein Vadeei؛ Milad Darvishi^*

Accounting Department, Faculty of Economics and Administrative Sciences, Ferdowsi University of Mashhad, Mashhad, Iran

چکیده

Today, the performance measurement system (PMS) is critical in organizational activities to improve performance. Thus, this study aims to examine the operational use of PMS in Mashhad Municipality further. To achieve this, research data were collected through a questionnaire, and research hypotheses were tested using structural equation modeling and Smart PLS3 software. The results of the first hypothesis indicate that the operational use of PMSs positively and significantly impacts performance. Additionally, the results of testing the second hypothesis demonstrate that operational use positively and significantly affects organizational responsibility. However, the third hypothesis did not confirm the mediating role of responsibility in the relationship between operational use and performance. These findings offer organizations an opportunity to consider the identification and prioritization of performance indicators during the design phase of PMSs. It is worth noting that no previous research has focused on the role of PMS and investigated this relationship.

کلیدواژه‌ها

Operational Use؛ Performance Measurement؛ Responsibility

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