a b s t r a c tThe main purpose of this paper is to develop a conceptual framework for understanding the literature on the consequences of contemporary performance measurement (CPM) systems and the theories that explain these consequences. The framework is based on an in-depth review of 76 empirical studies published in high-quality academic journals in the areas of accounting, operations, and strategy. The framework classifies the consequences of CPM into three categories: people's behaviour, organizational capabilities, and performance consequences. This paper discusses our current knowledge on the impact of CPM, highlighting inconsistencies and gaps as well as providing direction for future research.

We examine the daily sleep of leaders as an antecedent to daily abusive supervisory behavior and work unit engagement. Drawing from ego depletion theory, our theoretical extension includes a serial mediation model of nightly sleep quantity and quality as predictors of abusive supervision. We argue that poor nightly sleep influences leaders to enact daily abusive behaviors via ego depletion, and these abusive behaviors ultimately result in decreased daily subordinate unit work engagement. We test this model through an experience sampling study spread over 10 workdays with data from both supervisors and their subordinates. Our study supports the role of the indirect effects of sleep quality (but not of sleep quantity) via leader ego depletion and daily abusive supervisor behavior on daily subordinate unit work engagement.

a b s t r a c tPerformance measurement (PM) systems have been popularized over the last 20 years and the operations management literature is replete with discussion of metrics and measurement systems. Yet, a comprehensive nomological network relating types of PM system uses to organizational capabilities and performance is lacking. Furthermore, there is scant empirical evidence attesting to the explanatory efficacy of PM systems as it relates to organizational performance. We view PM system uses through the lenses of the Resource Orchestration Theory (ROT) and explore specific relationships of underlying variables by relying on the Organizational Information Processing Theory (OIPT). Resting on the extant literature, we identify two types of uses which include Diagnostic Use (the review of critical performance variables in order to maintain, alter, or justify patterns in an organizational activity) and interactive use (a forward-looking activity exemplified by active and frequent involvement of top management envisioning new ways to orchestrate organizational resources for competitive advantage) and relate them along with their interaction (i.e., dynamic tension) to organizational capabilities. We further link capabilities to target performance, which subsequently impacts organizational performance (operationalized through both perceptual and objective financial performance measures). The nomological network is tested via a cross sectional study (386 Italian firms) while the efficacy of PM systems to explain organizational performance is examined by using longitudinal panel data approaches over a 10 year period. There is sufficient evidence to suggest that the use of PM systems leads to improved capabilities, which then impact performance. Contrary to the extant literature, however, we discovered that Diagnostic Use appears to be the most constructive explanatory variable for capabilities. On the other hand, in light of a longitudinal study, we also uncovered that Diagnostic Use experienced depreciating returns as far as objective financial measures are concerned. Also, when high levels of Diagnostic Use were coupled with low levels of Interactive Use, they produced the lowest levels of organizational capabilities. Conversely, high levels of both types of PM system use generated extraordinary high levels of capabilities. There is sufficient evidence to suggest that organizations cannot rely merely on Diagnostic Use of PM systems. We also learned that the effects of PM systems (measured via adaptation) fade unless high learning rates are applied. We offer detailed recommendations for future research which have theoretical as well as empirical implications. (X. Koufteros), verghese-a@mays.tamu.edu (A.J. Verghese), llucianetti@unich.it (L. Lucianetti). construct integrated PM systems and Gunasekaran et al. (2004) proposed a framework for supply chain performance measurement. Melnyk et al. (2004) discuss metrics and performance measurement while Neely (1999; 2005) furnished a treatise on the evolution of performance ...

Studies of innovative behavior (the generation, dissemination, and implementation of new ideas) have generally overlooked the agency perspective on this important type of performance behavior. Guided by social-cognitive theory, we propose a moderated mediation relationship to explain why and how employees become motivated to make things happen through their innovative endeavors. First, we propose that within-individual increases in organizational trust and perceived respect by colleagues promote within-individual increases in creative, persuasion, and change self-efficacy over time. Second, we propose that within-individual increases in self-efficacy beliefs promote within-individual increases in idea generation, dissemination, and implementation over time. Finally, we propose that psychological collectivism (a between-individual variable) is a moderator, and that a higher level of psychological collectivism weakens the positive relationship between within-individual increases in self-efficacy beliefs and within-individual increases in innovative behavior. Repeated measures collected from 267 employees in Italy at 3 time points over an 8-month period generally support our proposed dynamic moderated mediation relationship.

Are business continuity programs (BCPs) useful in improving company performance? Risk management research suggests that BCPs are important in response and recovery from disruptions. However, critics suggest that BCPs rely too much on known risks and are overly complicated. This creates a decision dilemma regarding whether to invest in BCPs or not. Using two empirical studies, this manuscript offers theoretical and empirical evidence as to whether BCPs help limit the damage caused by supply chain disruptions and improve company financial performance. Using structural contingency and organizational information processing theories, the study develops hypotheses on how BCPs channel resources to recover from supply chain disruptions, contingent on a company's flexible or procedural response orientation. In Study‐1, the hypotheses are tested based on a combination of subjective (Likert‐based responses) and objective (historical financial performance) data gathered and matched from a cross‐section of Italian companies. Results suggest that BCPs are beneficial to companies with a procedural or flexible orientation in limiting the damage caused by supply chain disruptions. Companies with strong BCPs show better financial performance in comparison to their competition. In Study‐2, a vignette‐based factorial experiment is used to offer insight on how managers perceive the effect of flexible or procedural response orientation on limiting the operational damage of disruptions. Finally, post‐hoc analyses using fuzzy set qualitative comparative analysis (fsQCA) offers further evidence of a strong link between BCPs and financial performance (return on assets).

Summary Two important gaps remain to be filled in the idiosyncratic deals (i‐deals) literature. First, it is unclear which employees are predisposed to seek and receive i‐deals. Second, it is unclear how employees' perceptions of whether their coworkers are receiving i‐deals affect their own i‐deal experiences. This study proposed a theoretical model suggesting that (a) three key motivational goals identified in human development research, that is, achievement, status, and communion striving, predispose employees to seek and receive i‐deals; (b) employees' perceptions of whether their coworkers are receiving i‐deals moderate these relationships; and (c) employees' i‐deals are related to their job behavior. Data collected from more than 400 working adults in Italy showed that employees' motivational goals (particularly achievement and status striving) were positively related to the levels of i‐deals they received, and that these i‐deals were in turn positively related to supervisors' assessments of their in‐role job performance, voice behavior, and interpersonal citizenship behavior. High perceptions of the extent to which coworkers received i‐deals further strengthened the relationship between status striving and employees' perceptions of their own i‐deals, highlighting a trait‐situation interactionist perspective on employees' i‐deal experiences. Copyright © 2015 John Wiley & Sons, Ltd.

PurposeConsidering that context is important and relying on a contingency perspective, the purpose of the study is to analyze the relationship between an entrepreneurial orientation (EO) and firm performance in one of the world's oldest economies: Italy. The contingency perspective relies on competitive strategy as a moderating variable.Design/methodology/approachUsing a mix of primary and secondary data sources, relationships are explored in a sample of 229 Italian for-profit firms. Moderated regression analysis is used for the sample and additional tests are conducted by firm size groupings.FindingsThe analysis suggests that an EO is positively associated with firm performance in the sample firms. Further, competitive strategy acts as a moderating influence: a low-cost strategy negatively influences the relationship, while a differentiation strategy positively influences the relationship. The firm size groupings do not appear to affect the results.Research limitations/implicationsThe study examines only for-profit firms in a single country, Italy; therefore, generalizability is limited. The results must be interpreted in light of these limitations.Originality/valueThis study contributes to the entrepreneurship literature by considering a relatively new international context in the EO–firm performance relationship. Further, a new contingency perspective is advanced by considering competitive strategy. In doing so, this study extends an understanding of the conditions under which an EO might be associated with firm performance.

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