Enabling Performance Measurement Systems for Function Manager Learning
研究了赋能型绩效测量系统如何通过绩效测量系统讨论这一社会认知机制，影响职能经理的心智模型发展，并发现资源冗余会增强而环境动态性会削弱这一中介效应。
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.