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Curvilinear Relationships between Budget-Goal Difficulty and Managerial Performance: The Moderating Effect of an Enabling Performance Measurement System

Hitomi Toyosaki et al.

Journal of Management Accounting Research2026https://doi.org/10.2308/jmar-2024-006article
AJG 2ABDC A*
Weight
0.50

Abstract

This study investigates how an enabling performance measurement system (PMS) shapes the curvilinear relationship between budget-goal difficulty and managerial performance. We distinguish between two core design principles of enabling PMSs—adaptability (an integrated concept combining repair and flexibility) and transparency (internal and global transparency)—and theorize that they play distinct roles. Based on survey data from 495 Japanese middle managers, we find a curvilinear relationship between budget-goal difficulty and managerial performance. More importantly, we uncover the contingent nature of enabling PMSs. Adaptability moderates this curve in a complex manner: under high adaptability, performance peaks with moderately difficult goals but declines sharply when goals become excessive. Additionally, transparency was found to have a direct effect on managerial performance. Our findings contribute to the literature by demonstrating that the design elements of enabling PMSs are not universally beneficial; their effectiveness, particularly that of adaptability, is contingent on the level of goal difficulty.

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https://doi.org/https://doi.org/10.2308/jmar-2024-006

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@article{hitomi2026,
  title        = {{Curvilinear Relationships between Budget-Goal Difficulty and Managerial Performance: The Moderating Effect of an Enabling Performance Measurement System}},
  author       = {Hitomi Toyosaki et al.},
  journal      = {Journal of Management Accounting Research},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.2308/jmar-2024-006},
}

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Curvilinear Relationships between Budget-Goal Difficulty and Managerial Performance: The Moderating Effect of an Enabling Performance Measurement System

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.