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Interactive performance measurement systems, self-profiling, job challenge and individual performance

Muhammad Dahlan (Fakultas Ekonomi dan Bisnis, Universitas Padjadjaran, Bandung, Indonesia)
Yuliansyah Yuliansyah (Department of Accounting, University of Lampung, Bandar Lampung, Indonesia)
Arief Fadhilah (Universitas Prasetiya Mulya, Jakarta Selatan, Indonesia)
Muafi Muafi (Department of Management, Indonesian Islamic University, Sleman, Indonesia)
Abdulrahman I. Al Shikhy (Universiti Kebangsaan Malaysia, Bangi, Malaysia)
Zuraidah Mohd Sanusi (Accounting Research Institute, MARA University of Technology, Shah Alam, Malaysia)
Yusarina Mat Isa (Department of Accountancy, MARA University of Technology, Shah Alam, Malaysia)

International Journal of Ethics and Systems

ISSN: 2514-9369

Article publication date: 27 November 2019

Issue publication date: 28 January 2020

507

Abstract

Purpose

This study aims to investigate the extent to which interactive performance measurement systems (IPMS), self-profiling and job challenge can improve individual performance.

Design/methodology/approach

The authors study the service sector in companies listed on the Indonesian Stock Exchange. From 200 distributed questionnaires, they obtain 89 usable data points, which they analyse using SmartPLS.

Findings

The authors find that IPMS improves both self-profiling and job challenge. Both variables significantly boost individual performance.

Research limitations/implications

This study implies that managers can open communication channels to a subordinate to increase individual self-profiling that leads to the improvement of job challenge to generate excellent performance.

Originality/value

This study investigates the importance of self-profiling and job challenge at middle- to lower-level employees in the service sector who receive less attention in the field of management accounting.

Keywords

Citation

Dahlan, M., Yuliansyah, Y., Fadhilah, A., Muafi, M., Al Shikhy, A.I., Mohd Sanusi, Z. and Isa, Y.M. (2020), "Interactive performance measurement systems, self-profiling, job challenge and individual performance", International Journal of Ethics and Systems, Vol. 36 No. 1, pp. 87-97. https://doi.org/10.1108/IJOES-02-2019-0037

Publisher

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Emerald Publishing Limited

Copyright © 2019, Emerald Publishing Limited

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