Enabling performance measurement system: effect on motivation, managerial attitudes and managerial performance
DOI:
https://doi.org/10.18046/j.estger.2024.172.6436Keywords:
enabling performance measurement system, managerial attitudes, motivation, managerial performanceAbstract
This study analyzes the effect of the enabling performance measurement system (PMS) on management motivation and attitudes and their impact on the managerial performance of middle managers in the largest and best Brazilian companies in 2020. Using structural equation modeling, results revealed that enabling PMS has a positive effect on managerial attitudes and motivation. Furthermore, managerial attitudes directly influence managerial performance, which in turn act as mediators between the enabling PMS and performance. These findings have practical implications by providing insights that lead to improvements in middle management and allowing organizations to evaluate their PMS practices and develop training plans to improve the performance.
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