:: Volume 1, Issue 2 (3-2017) ::
aapc 2017, 1(2): 127-161 Back to browse issues page
Performance Measurement System in Cultural Relativism Context
Donya n Ahadian Poor Parvi1 , Fereydoon i Rahnamay Roodposht 2, Hashem Nikoomaram3 , Ramezanali Royaee4
1- Department of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran(donyaahadiyan@yahoo.com)
2- Department of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran. (Corresponding author) , rahnama.roodposhti@gmail.com
3- full Professor,Department of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran(nikomaram@srbiau.ac.ir)
4- Department of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran (ad_royaee@gmail.com)
Abstract:   (4204 Views)

   Given the importance of performance measurement systems in organizations, which is based on some shared values and assumptions called organization culture, the aim of this study is to articulate and test the direct and indirect relationships among organizational culture and two attributes of Performance measurement systems (PMS), namely the diversity of measurement and the aimed of use in companies listed on Tehran Stock Exchange in the period 2015-2016.

   The results of a survey reveal that Stability organization Culture has direct and negative affect on the diversity of criteria and Flexible cultural values has indirect effect on the diversity of criteria, through The aim of using performance evaluation system and top managers of firms reflecting a flexibility dominant type tends to use more performance measures and to use PMS to focus motivation, support strategic decision-making and communication purposes to a greater extent than top managers of firms reflecting a control dominant type.   Flexible cultural values through The aim of use has the negative affect for communication purposes And positive affect for motivational on a diversity of criteria , while for stability dominant type the motivational purposes have negative affect on the diversity of measurement. The diversity of measurement may be attained greatest impact from flexible cultural values and motivational objectives.

Moreover, this study insight offers guidance as to the focus required in understanding culture organizational and the aimed of use Performance measurement systems as a basic phase of the procedure of diversity of criteria usage.
Keywords: Performance Measurement System, Cultural Values, Diversity of Criteria, the Aim of Use Performance Evaluation System
Full-Text [PDF 304 kb]   (1301 Downloads)    
Type of Study: Research | Subject: Special
Received: 2016/06/6 | Accepted: 2016/07/29 | Published: 2017/03/19
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