Associations between Performance Measurement Diversity and Participation Congruence in R&D Teams: The Impact on Firm Performance

[[abstract]]Previous empirical research on participation focuses on the field of "budgeting". This study adopts the viewpoint of Clinton and Hunton's participation congruence, and then extends the scope of research to performance measurement systems (PMS). Specifically, we investigate the relationships among the diversity of performance measurement, participation congruence and firm performance. The structural equation modeling is adopted to test the sample of 92 manufacturing firms in Taiwan. The empirical result shows that performance measurement diversity is positively related to firm non-financial performance. In addition, participation congruence has indirectly positive influence on firm non-financial performance through performance measurement diversity. Finally, participation congruence is positively associated with performance measurement diversity.[[notice]]補正完畢[[journaltype]]國外[[incitationindex]]SCI[[incitationindex]]TSSCI[[booktype]]紙本[[countrycodes]]TW