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Título

ENABLING PERFORMANCE MEASUREMENT SYSTEM, SATISFACTION OF PSYCHOLOGICAL NEEDS AND MANAGERIAL PERFORMANCE: AN INVESTIGATION INVOLVING MANAGEMENT LEVELS

Palavras-chave

Enabling Performance Measurement System Satisfaction of Psychological Needs Managerial Performance

Autores

  • Rubia Frehner Poffo
    Universidade Regional de Blumenau - FURB
  • Micheli Aparecida Lunardi
    UNIVERSIDADE REGIONAL DE BLUMENAU (FURB)

Resumo

Introdução

Managers’ performance and well-being are influenced by behavioral factors and the work environment. Self-determination theory highlights that the satisfaction of the needs for autonomy, competence, and relatedness fosters well-being within organizational settings. In this context, the study investigates the role of the enabling performance measurement system (PMS) in promoting these psychological needs.

Problema de Pesquisa e Objetivo

There is still limited evidence on how different managerial levels perceive the performance measurement system (PMS) as a promoter of psychological needs. This study analyzes the effect of the enabling PMS on the satisfaction of autonomy, competence, and relatedness needs, as well as its impact on the performance of upper- and middle-level managers in Brazilian organizations.

Fundamentação Teórica

The research is grounded in self-determination theory (Deci & Ryan, 2000) and the concept of enabling systems (Adler & Borys, 1996). Prior studies have shown that environments fostering autonomy, competence, and relatedness contribute to improved performance. However, such relationships may vary depending on the managerial level, highlighting the need to investigate how different levels perceive the PMS.

Discussão

Middle-level managers perceive the PMS as a promoter of autonomy, competence, and relatedness, which positively influences their performance. In contrast, top-level managers do not perceive an impact on competence, although autonomy and relatedness affect their performance. The findings indicate that the effects of the enabling PMS are not homogeneous across managerial levels.

Conclusão

It is concluded that the satisfaction of psychological needs depends on the manager's hierarchical level. For middle-level managers, competence is a key factor in performance, whereas for top-level managers, autonomy and relatedness are more relevant. Therefore, the enabling PMS should be tailored to the specific characteristics of each managerial level.

Contribuição / Impacto

This study contributes by demonstrating that the effects of the PMS on well-being and performance vary across managerial levels. By integrating self-determination theory with management control, it offers insights for designing systems that are better aligned with managers’ needs, especially in a context of increasing absenteeism due to psychological reasons.

Referências Bibliográficas

Van der Broeck, A., Vansteenkiste, M., Witte, H., Soenens, B., & Lens, W. (2010). Capturing autonomy, competence, and relatedness at work: Construction and initial validation of the Work-related Basic Need Satisfaction scale. Journal of Occupational and Organizational Psychology, 83(4), 981–1002.
Van der Hauwaert, E., Hoozée, S., Maussen, S., & Bruggeman, W. (2022). The impact of enabling performance measurement on managers’ autonomous work motivation and performance. Management Accounting Research, 100780.

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