The role of information or the information from roles? A meta-analysis of planning and performance

  • Williams, Scott David; 
  • Martin, John A.; 
  • Choi, Yongjun; 
  • Stoutner, Oliver; 
  • Sturm, Rachel
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초록

We use meta-analytic structural equation modeling (MASEM) to examine how organizational planning leads to managerial performance. Specifically, we test a theoretically-driven model of how participative budgeting and strategic performance measurement systems can positively impact managerial job performance through role clarity. Our analyses of 60 studies (containing 99 effect sizes) from multidisciplinary literature indicate role clarity mediates the relationship between planning implementation processes and managerial job performance. Additionally, and contrary to previous research, path analysis suggests job-relevant information mediates the relationship between role clarity and managerial job performance. We explain how participation in planning may prompt managers who are clear about their roles to seek additional information in order to perform well. Finally, we identify a need in future research for a greater diversity of the operationalizations of the constructs, levels of analysis, and data collection methods.

키워드

Control and coordination mechanisms; meta-analysis; organizational behavior; performance management; organizational planning; MANAGEMENT ACCOUNTING SYSTEMS; PERCEIVED ENVIRONMENTAL UNCERTAINTY; BUDGETARY PARTICIPATION; ROLE AMBIGUITY; MANAGERIAL PERFORMANCE; ROLE-CONFLICT; ROLE CLARITY; BALANCED SCORECARD; EMPIRICAL-EVIDENCE; TASK UNCERTAINTY
제목
The role of information or the information from roles? A meta-analysis of planning and performance
저자
Williams, Scott David; Martin, John A.; Choi, Yongjun; Stoutner, Oliver; Sturm, Rachel
DOI
10.1080/00208825.2021.1898101
발행일
2021-01-02
유형
Article
저널명
International Studies of Management and Organization
권
51
호
1
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