The Effect of Performance Evaluation System Dimensions on Organizational Results: A Financial Approach and Organizational Capabilities

Iranian Journal of Accounting, Auditing and Finance

مقاله 6، دوره 9، شماره 3 - شماره پیاپی 32، پاییز 2025، صفحه 99-118   

نوع مقاله: Original Article

شناسه دیجیتال (DOI): 10.22067/ijaaf.2025.45563.1471

نویسندگان

Seyedeh Raja Ghalebi¹؛ Shokrollah Khajavai^{* 2}؛ Ali Mahmoodi³

¹PhD student, Department of Accounting, Ahvaz Branch, Islamic Azad University, Ahvaz, Iran

²Professor of Accounting, Faculty of Commerce and Trade , University of Tehran, Tehran, Iran

³Assistant Professor, Department of Accounting, Ahvaz Branch, Islamic Azad University, Ahvaz, Iran

چکیده

The comprehensive Performance Measurement System (PMS) clearly emphasizes the managers' role by explaining strategic purposes and various dimensions of performance. The present study aims to analyze empirical evidence about the effect of managers' emphasis on a particular type of function and complexity levels of PMS on its benefits and organizational performance based on Levers of Control (LOC) and Contingency Theory (CT). The study was conducted in 46 companies active in Persian Gulf Petrochemical Holding in 2022. Results from data modeling using partial least squares structural equations indicate that a higher emphasis on the interactive function of PMS increases its benefits in the studied sample, with no influence from the complexity level of PMS. In other words, the effect of diagnostic and interactive functions of PMS on its benefits have no significant difference in simple and complex systems. Results from the model's sensitivity analysis show the stability of findings based on different assumptions.

کلیدواژه‌ها

Diagnostic and Interactive Functions؛ Performance Measurement System؛ Complexity Level of Performance Measurement System

مراجع