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Disentangling the effect of perceived performance management system accuracy on intrinsic and extrinsic motivation

Domenico Berdicchia (Department of Economics and Management, University of Ferrara, Ferrara, Italy)
Enrico Bracci (Department of Economics and Management, University of Ferrara, Ferrara, Italy)
Giovanni Masino (Department of Economics and Management, University of Ferrara, Ferrara, Italy)

Meditari Accountancy Research

ISSN: 2049-372X

Article publication date: 27 September 2021

Issue publication date: 21 March 2023

889

Abstract

Purpose

This study aims to explore the effects of performance management systems’ (PMS) perceived accuracy on employees’ motivation. More specifically, this study draws on motivation crowding theory and self-determination theory to hypothesize the relationships between perceived PMS accuracy and intrinsic and extrinsic motivation and introduce two contextual moderating factors: participation in decision-making and task uncertainty.

Design/methodology/approach

Data were collected through a questionnaire distributed to a sample of local government employees. Data were collected longitudinally over two measurement waves (T1 and T2), each separated by a four-month lag.

Findings

The results revealed that perceived PMS accuracy is positively associated with both intrinsic and extrinsic motivation, and participation in decision-making and task uncertainty both positively moderate the relationship between perceived PMS accuracy and extrinsic motivation.

Originality/value

This study contributes to clarifying the relevance of perceived PMS accuracy and the role played by significant contextual variables and offers recommendations to help design and implement PMS more effectively.

Keywords

Citation

Berdicchia, D., Bracci, E. and Masino, G. (2023), "Disentangling the effect of perceived performance management system accuracy on intrinsic and extrinsic motivation", Meditari Accountancy Research, Vol. 31 No. 2, pp. 213-238. https://doi.org/10.1108/MEDAR-08-2020-0972

Publisher

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Emerald Publishing Limited

Copyright © 2021, Emerald Publishing Limited

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