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Ghalebi, Seyedeh Raja, Khajavai, Shokrollah, Mahmoodi, Ali. (1404). The Effect of Performance Evaluation System Dimensions on Organizational Results: A Financial Approach and Organizational Capabilities. سامانه مدیریت نشریات علمی, 9(3), 99-118. doi: 10.22067/ijaaf.2025.45563.1471
Seyedeh Raja Ghalebi; Shokrollah Khajavai; Ali Mahmoodi. "The Effect of Performance Evaluation System Dimensions on Organizational Results: A Financial Approach and Organizational Capabilities". سامانه مدیریت نشریات علمی, 9, 3, 1404, 99-118. doi: 10.22067/ijaaf.2025.45563.1471
Ghalebi, Seyedeh Raja, Khajavai, Shokrollah, Mahmoodi, Ali. (1404). 'The Effect of Performance Evaluation System Dimensions on Organizational Results: A Financial Approach and Organizational Capabilities', سامانه مدیریت نشریات علمی, 9(3), pp. 99-118. doi: 10.22067/ijaaf.2025.45563.1471
Ghalebi, Seyedeh Raja, Khajavai, Shokrollah, Mahmoodi, Ali. The Effect of Performance Evaluation System Dimensions on Organizational Results: A Financial Approach and Organizational Capabilities. سامانه مدیریت نشریات علمی, 1404; 9(3): 99-118. doi: 10.22067/ijaaf.2025.45563.1471

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، آبان 2025، صفحه 99-118    اصل مقاله (711.27 K)
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
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