How does green intellectual capital boost performance? The mediating role of environmental performance measurement systems

The purpose of this paper is to empirically explore how the balance use of performance measurement systems mediate the effects of intellectual capital dimensions including human, organizational and social capital on firm performance. The data were collected from a survey of 448 Vietnamese managers of Information and Communication Technology Sector and proposed hypotheses were tested by using partial least squares regression and a structural modeling technique which is appropriate for highly complex predictive models. Findings from hypotheses tests indicated that firms with higher level of intellectual capital dimensions place a premium on the balance use of performance measurement systems in a diagnostic and interactive style. Furthermore, the result also provides some evidences that Intellectual capital dimensions effect indirectly on firm performance through performance measurement systems.

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The Mediating Role Of Performance Measurement Systems In The Relationship Between Contingent Variables And Organizational Performance In Jordanian Financial Companies :, A Contingency Perspective

10.33985/0531-023-003-017 ◽

2017 ◽

pp. 517

Author(s):

Seif Obeid Alshbiel

Keyword(s):

Performance Measurement ◽

Organizational Performance ◽

Measurement Systems ◽

Mediating Role ◽

Contingency Perspective ◽

Performance Measurement Systems ◽

The Relationship

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Executing strategy through comprehensive performance measurement systems

International Journal of Operations & Production Management ◽

10.1108/ijopm-08-2015-0472 ◽

2017 ◽

Vol 37 (4) ◽

pp. 423-443 ◽

Cited By ~ 24

Author(s):

Pietro Micheli ◽

Matteo Mura

Keyword(s):

Performance Measurement ◽

Performance Indicators ◽

Company Performance ◽

Content Type ◽

Cost Leadership ◽

Measurement Systems ◽

Comprehensive Performance ◽

Different Types ◽

Performance Measurement Systems

Purpose The purpose of this paper is to investigate the mediating role of comprehensive performance measurement systems (PMS) – i.e. measurement systems that comprise financial and non-financial indicators, and which also consist of indicators related to different aspects of an organisation’s operations – in the relationship between strategy and company performance. Design/methodology/approach Survey data of top managers of large European companies were collected and analysed by means of exploratory factor analyses and hierarchical regressions in order to validate the proposed hypotheses. Findings This research shows that different strategies lead to the use of different types of performance indicators. Also, it finds that the utilisation of a comprehensive PMS enables the implementation of both differentiation and cost-leadership strategies. Specifically, a comprehensive PMS positively mediates the effect of differentiation strategy on organisational and innovative performance, and of cost-leadership strategy on organisational performance. Research limitations/implications Further research could be undertaken in other contexts and consider additional factors, such as the structure, maturity and different uses of PMS, and the cost of measuring performance. Qualitative studies could examine the role of PMS in dynamic environments, as well as the evolution of PMS during strategic transitions. Practical implications Greater consideration should be given to the utilisation of different types of performance indicators when implementing and re-formulating strategy. Originality/value This study clarifies the links between strategy and performance measurement, and it is the first to identify the mediating effect of comprehensive PMS between strategy and company performance.

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The mediating role of fairness on the effectiveness of strategic performance measurement systems

Personnel Review ◽

10.1108/pr-07-2020-0573 ◽

2021 ◽

Vol ahead-of-print (ahead-of-print) ◽

Author(s):

Kevin Baird ◽

Sophia Xia Su ◽

Nuraddeen Nuhu

Keyword(s):

Performance Appraisal ◽

Human Resource ◽

Performance Measures ◽

Content Type ◽

Strategic Performance ◽

Measurement Systems ◽

Mediating Role ◽

Performance Measurement Systems ◽

Insight Into

PurposeThis study examines the mediating role of the fairness of performance appraisal on the association between the extent of use of strategic performance measurement systems (SPMSs) with SPMS effectiveness.Design/methodology/approachData were collected using an online survey distributed to 656 Australian middle and lower level managers.FindingsThe findings reveal that informational fairness mediates the association between SPMSs (link to value drivers and the use of multidimensional performance measures) with performance-related outcomes; procedural fairness mediates the association between SPMSs (link to strategy and the use of multidimensional performance measures) with staff-related outcomes and distributive fairness mediates the association between the use of SPMSs (all three types) with both performance and staff-related outcomes.Originality/valueThe study provides a unique insight into the importance of fairness (the distributive, informational and procedural fairness of the performance appraisal system) in mediating the associations between the extent of use of SPMSs and SPMS effectiveness. The findings contribute to the human resource management (HRM) “black box” literature by providing an insight into the behavioural mechanism through which a specific human resource management practice (i.e. the SPMS) influences organisational performance.

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