An Analysis of the factors influencing the effectiveness of performance management systems and the impact on employee work-related attitudes

Purpose: To examine the influence of a range of contingency factors on Performance Management Systems (PMS hereafter) and their effectiveness in achieving desired organisational outcomes. Furthermore, the study will examine the relationship between the PMS effectiveness and employee work-related attitudes. Originality: The present research project aims to build on and extend the work of Lawler (2003) by adopting a holistic and comprehensive theoretical approach (Ferreira and Otley 2009) in examining the association between multiple dimensions and characteristics of a PMS, in addition to rewards systems, and the PMS effectiveness. Following the conceptual framework for PMS analysis as proposed my Ferreira and Otley (2009) this research project makes an original and significant contribution to management accounting research and practice by empirically examining the relationship between specific characteristics of PMSs and PMS effectiveness. Furthermore, the present research project aims to provide empirical evidence of associations between the effectiveness of the PMS and employee work-related attitudes such as job satisfaction, job stress and organisational commitment.2 page(s