Controllers’ role ambiguity and work-related outcomes: exploring the influence of using performance measurement systems
Journal of Accounting & Organizational Change
ISSN: 1832-5912
Article publication date: 23 May 2022
Issue publication date: 2 January 2023
Abstract
Purpose
Scholars have recognised that an inherent ambiguity underlines the roles of controllers, as they navigate multiple expectations of various organisational counterparts, including the control-type needs of corporate top managers and the decision-making needs of business managers. Role ambiguity (RA) is a form of psychological distress leading to dysfunctional work-related outcomes (WROs); therefore, the purpose of this study is to analyse whether the use of performance measurement systems (PMSs) by controllers influences their RA and, in turn, their job satisfaction and organisational commitment.
Design/methodology/approach
This study used data collected from a survey of 158 controllers to investigate whether controllers’ diagnostic and interactive uses of PMSs affect their RA and, indirectly, organisational commitment and job satisfaction.
Findings
The results show that an interactive use of PMSs by controllers decreases their RA, with positive effects on their commitment and satisfaction. On the contrary, PMS diagnostic use has no significant influence on either RA or WROs.
Originality/value
This study contributes to the body of literature on the psychological effects of PMSs related to RA, providing further empirical evidence to suggest that the adoption of PMSs may decrease individuals’ RA and, in turn, increase their WROs. In particular, this study enriches the existing literature with two elements of novelty: focus on controllers’ role instead of that of popular managers and focus on the behavioural effects of the diagnostic and interactive uses of PMSs.
Keywords
Acknowledgements
The research reported in this article was supported by CERISMAS (Centre for Research and Study in Healthcare Management), Milan, Italy. The authors thank the editor and the two anonymous reviewers for their helpful comments and suggestions. The paper benefited also from the discussion with the participants at the First EAA Virtual Annual Congress (May 2021). Special thanks go to the survey participants, whose generous collaboration made this project possible.
Citation
Baraldi, S., Cifalinò, A., Lisi, I.E. and Rizzo, M.G. (2023), "Controllers’ role ambiguity and work-related outcomes: exploring the influence of using performance measurement systems", Journal of Accounting & Organizational Change, Vol. 19 No. 1, pp. 164-183. https://doi.org/10.1108/JAOC-07-2021-0090
Publisher
:Emerald Publishing Limited
Copyright © 2022, Emerald Publishing Limited