The expressive role of performance measurement systems: a field study of a mental health development project

Chenhall, Robert H., Hall, Matthew and Smith, David (2014) The expressive role of performance measurement systems: a field study of a mental health development project. Accounting, Organizations and Society, . doi:10.1016/j.aos.2014.11.002


Author Chenhall, Robert H.
Hall, Matthew
Smith, David
Title The expressive role of performance measurement systems: a field study of a mental health development project
Journal name Accounting, Organizations and Society   Check publisher's open access policy
ISSN 0361-3682
1873-6289
Publication date 2014-12-05
Sub-type Article (original research)
DOI 10.1016/j.aos.2014.11.002
Open Access Status Not Open Access
Total pages 19
Place of publication Kidlington, Oxford, United Kingdom
Publisher Pergamon Press
Language eng
Abstract The management control systems (MCS) literature has long recognized the importance of values and beliefs (e.g., Ouchi, 1979; Simons, 1995). However, in this literature, values and beliefs are typically presented in the context of mission statements or company slogans that can play little substantive role in shaping actions and behaviors. In this paper we focus on how MCS can play a more active role in values expression, and examine the potential for performance measurement systems (PMS) to be used within organizations to express the values and beliefs of organizational members. This use of PMS, which we term its expressive role, is important as pluralistic and expressive forms of organizing are becoming more prevalent. Furthermore, prior research indicates that enabling the expression of values and beliefs by organizational members can generate energy and commitment that are important to the achievement of organizational objectives. In a field study of a mental health development project in a non-government organization, we examine the design and operational characteristics that are important for the expressive role of PMS. We also examine the interplay between the expressive role and the instrumental role of PMS and identify circumstances in which these roles can clash and/or be complementary.
Q-Index Code C1
Q-Index Status Provisional Code
Institutional Status Non-UQ
Additional Notes In Press Corrected Proof. Published online 5 December 2014

Document type: Journal Article
Sub-type: Article (original research)
Collection: UQ Business School Publications
 
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Created: Fri, 29 Jan 2016, 16:16:16 EST by Karen Morgan on behalf of UQ Business School