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:: year 10, Issue 37 (6-2018) ::
quarterly financial accounting journal 2018, 10(37): 45-73 Back to browse issues page
Modeling the Moderating Role of Accounting Information, Role Clarity and Psychological Empowerment on the Effect of Comprehensive Performance Measurement System and Managerial Performance: A Case Study in Regional Electricity Companies, Iran
Shokrollah Khajavi * 1, Akbar Zare Garizi 1
1- shiraz university, shiraz university
Abstract:   (147 Views)
As an important issue in accounting and managerial processes, performance measurement plays an essential role in obtaining the goals and accomplishing missions of the organization. This becomes increasingly important especially in public sector, where the majority of people are influenced by its behaviors and models. In this regard, the current study aims at identifying the factors which influence managerial performance in Regional Electricity Companies in Iran via modeling the factors influencing managerial performance. In this study, comprehensive performance measurement system is presented as independent variable, and accounting information, role clarity, and psychological empowerment are presented as moderating variables. The methodology of the study is survey, employing correlational descriptive method via questionnaire. The statistical population of the study was the mangers working in Regional Electricity Companies in Iran, who could, in a way or another, be facilitative in overall decision-making. To do that, 160 questionnaires were distributed among senior managers in Regional Electricity Companies, however, only 125 completed questionnaires were collected. In order to test the hypotheses of the study, the researcher made use of SPSS, Smart PLS. The results indicated that role clarity and psychological empowerment can play the role of moderating variables, whereas, accounting information cannot play such a role. The results further indicated that comprehensive performance measurement system influences the managers’ cognition and motivation, which, in turn, influence managerial performance.
 
Keywords: comprehensive performance measurement system, managerial performance, accounting information, role clarity, psychological empowerment
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Type of Study: Research | Subject: Special
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khajavi S, Zare Garizi A. Modeling the Moderating Role of Accounting Information, Role Clarity and Psychological Empowerment on the Effect of Comprehensive Performance Measurement System and Managerial Performance: A Case Study in Regional Electricity Companies, Iran. quarterly financial accounting journal. 2018; 10 (37) :45-73
URL: http://qfaj.ir/article-1-1187-en.html


year 10, Issue 37 (6-2018) Back to browse issues page
فصلنامه حسابداری مالی Quarterly Financial Accounting
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