The mediating effect of shop-floor involvement on relations between advanced management accounting practices and operational non-financial performance indicators

Structural equation modeling analyzes the data collected from cross-sectional surveys of 313 U.K. manufacturing firms. The findings show that the extent of SFI mediates the AMAPs-ONFPIs relationship; hence, it represents a key omitted link in understanding this relationship. Our findings indicate that the deployment of AMAPs influences the extent of attributed SFI, and, subsequently, that organizations prioritize the use of relevant ONFPIs in performance measurement systems (PMS) at SF level. The implications of the findings for both theory and practice are discussed.