The impact of enabling performance measurement on managers’ autonomous work motivation and performance

This study shows how performance measurement systems (PMSs) perceived as an enabling formalization may enhance managerial performance. Drawing on self-determination theory, we describe the motivational mechanisms that can explain the relationship between enabling performance measurement and managerial performance. We collected survey data from 186 Belgian managers to empirically test the relationships hypothesized in our research model. The results from our structural equation model confirm that autonomous work motivation mediates the relationship between enabling PMS and managerial performance through satisfaction of the three basic psychological needs (autonomy, competence and relatedness). This study contributes to prior management control research on autonomous work motivation and complements prior studies on the (direct) relation between enabling controls and managerial performance.