The association between the interactive and diagnostic use of financial and non-financial performance measures with individual creativity: The mediating role of perceived fairness
نویسندگان
چکیده
Abstract This study examines the associations between top management’s interactive and diagnostic use of financial non-financial performance measures with individual manager’s (i.e. middle lower level managers) creativity, mediating role perceived fairness their appraisal on such associations. Using data from a survey 220 managers manufacturing organisations in Australia, structural equation model revealed direct positive both creativity. Further, effect creativity is positively fully mediated by distributive, interpersonal informational fairness, while partially fairness. In addition, procedural mediates The findings contribute to measurement literature examining extends sparse explaining behavioural systems. also provide implications for practice, revealing importance measures, perception processes as mechanism through which can be enhanced.
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ژورنال
عنوان ژورنال: Journal of management control
سال: 2022
ISSN: ['2191-477X', '2191-4761']
DOI: https://doi.org/10.1007/s00187-022-00339-6