The Influence of Comprehensive Performance Measurement System (CPMS) towards Managers’ Role Ambiguity

Comprehensive PMS (CPMS) has been widely used for decision facilitating and decision influencing purposes. Role theory suggests that CPMS information is useful for enhancing role expectation and motivation. Prior research shows inconsistent findings and research that examines behavioural consequences of CPMS informational characteristics is still lacking. This research examines how CPMS may influence managers’ role ambiguity. The data were collected from 120 business unit managers of manufacturing firms listed in the Federation of Malaysian Manufacturers (FMM) 2011 Directory. Consistent with prior literature, findings indicate that CPMS informational characteristics would reduce managers’ role ambiguity.