RELATIONSHIP BETWEEN THE PSYCHOLOGICAL EMPOWERMENT AND THE MEASUREMENT SYSTEM OF PERFORMANCE AND MANAGEMENT PERFORMANCE

Authors

  • Roberto Carlos Klann Universidade Regional de Blumenau - FURB
  • Ilse Maria Beuren Universidade Federal do Paraná - UFPR

Abstract

The relationship between psychological empowerment with organizational aspects, such as job performance and the performance measurement system, has aroused interest in academic research. It is expected that the psychological theories point out which cognitive and motivational mechanisms are able to explain the relationship between the performance measurement systems and management performance. Thus, the objective of this study is to analyze the relationship between psychological empowerment and the performance measurement system of the organization and management performance of its employees. A descriptive study was conducted with data collected through survey, applying the statistical technique of Partial Least Squares (PLS). A questionnaire adapted from Hall (2008), composed of four blocks of questions, was sent to 50 employees in the administrative area of four companies located in Santa Catarina, of which 20 answered it. The results indicate relationships of some dimensions between the psychological empowerment with the comprehensibility of the performance measurement system (PMS) and with the management performance, although they are only partial. It is concluded that the psychological empowerment of employees don’t indicate determinant association with performance measurement system and with the management performance of employees.

Keywords: Psychological Empowerment. Performance measurement system. Management performance.

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Author Biographies

Roberto Carlos Klann, Universidade Regional de Blumenau - FURB

Doutor em Ciências Contábeis e Administração pela FURB

Professor do Programa de Pós-Graduação em Ciências Contábeis da Universidade Regional de Blumenau - FURB

Ilse Maria Beuren, Universidade Federal do Paraná - UFPR

Doutora em Controladoria e Contabilidade pela FEA/USP

Professora do Programa de Pós-Graduação em Ciências Contábeis da Universidade Federal do Paraná - UFPR

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Published

03-07-2014

How to Cite

KLANN, R. C.; BEUREN, I. M. RELATIONSHIP BETWEEN THE PSYCHOLOGICAL EMPOWERMENT AND THE MEASUREMENT SYSTEM OF PERFORMANCE AND MANAGEMENT PERFORMANCE. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte, [S. l.], v. 6, n. 2, p. 116–133, 2014. Disponível em: https://periodicos.ufrn.br/ambiente/article/view/4879. Acesso em: 23 nov. 2024.

Issue

Vol. 6 No. 2 (2014): Jul./Dez.

Section

ARTICLES

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