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Enabling Performance Measurement Systems for Function Manager Learning

Michael Farrell et al.

Behavioral Research in Accounting2025https://doi.org/10.2308/bria-2024-068article
AJG 3ABDC A
Weight
0.50

Abstract

Increasing subordinate knowledge is a fundamental characteristic of enabling systems, yet key socio-cognitive aspects of this learning are less understood. Existing empirical studies do not make it sufficiently clear if and under what conditions enabling systems will increase or decrease subordinates' learning through interactions with superiors. We address these ambiguities by investigating the mediating effect of Performance Measurement System (PMS) debate, a pivotal socio-cognitive mechanism between function and senior managers, in the relation between enabling PMSs and function managers’ mental model development (MMD) from their PMSs. Using survey data from 148 function managers, we find that PMS debate mediates the relation between enabling PMSs and MMD. Furthermore, this mediation is strengthened by resource slack and weakened by environmental dynamism. Overall, our study advances enabling control and contingency-based research by identifying PMS debate as a key socio-cognitive learning process linked to enabling PMSs, and contextual factors that influence its effectiveness. JEL Classifications: M41; D83; C83.

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https://doi.org/https://doi.org/10.2308/bria-2024-068

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@article{michael2025,
  title        = {{Enabling Performance Measurement Systems for Function Manager Learning}},
  author       = {Michael Farrell et al.},
  journal      = {Behavioral Research in Accounting},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.2308/bria-2024-068},
}

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Enabling Performance Measurement Systems for Function Manager Learning

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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

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