Cognitive Motivational Perspectives of Performance Measurement System and Organisational Commitment: Role Ambiguity as a Mediator

Zarinah Abdul Rasit, Che Ruhana Isa Mohamed Isa, Nadiah Abdul Hamid, Siti Nurhazwani Kamarudin


The use of Comprehensive Performance Measurement System (CPMS) in facilitating and influencing decisions has been predominant for such purposes. It is also a complex link of CPMS with individual performance which has been evidenced in the literature in recent years. Nonetheless, prior studies have shown inconsistent findings on CPMS informational characteristics and their behavioral implications. Therefore, by taking the cognitive motivational theory and role theory into account, the current study contends the usefulness of CPMS information in increasing role expectation and motivation. Accordingly, this study examines the influence of CPMS on the role ambiguity of managers and organizational commitment by collecting data from 120 business unit managers of manufacturing companies that are registered under the Federation of Malaysian Manufacturers (FMM). To further examine the mediating effect, the study employed Partial Least Squares and the Sobel test and found that the informational characteristics of CPMS enhance organizational commitment by reducing role ambiguity. Overall, CPMS may provide useful information or feedback to better understand the roles of managers to essentially enhance motivation and improve commitment.

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Copyright (c) 2023 Zarinah Abdul Rasit, Che Ruhana Isa@Mohamed Isa, Nadiah Abdul Hamid, Siti Nurhazwani Kamarudin

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Accounting and Finance Research
ISSN 1927-5986 (Print)   ISSN 1927-5994 (Online) Email:

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