Organisational identification and decision-making use of decoupled performance measurement systems

Yuting Wu and Utz Schäffer

China Journal of Accounting Studies, 2015, vol. 3, issue 2, 109-135

Abstract: Based on the social identity approach, this study examines how dual organisational identification of subsidiary managers in multinational corporations (MNCs) influences their use of decoupled performance measurement systems (PMS) for decision-making. We use questionnaires to survey 110 managers at Chinese subsidiaries of MNCs. We find that subsidiary managers’ identification with an organisation, either the subsidiary or the corporation, enhances their evaluation as well as their decision-making use of the PMS initiated by the organisation. Furthermore, having a dominant organisational identification reduces the decision-making use of the PMS associated with the other organisation.

Date: 2015
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DOI: 10.1080/21697213.2015.1048501

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