This paper examines the behavioral responses of managers to a performance measurement system that is linked to organizational strategy (a strategic performance measurement system or SPMS). The survey responses from over 700 Institute of Management Accountants members demonstrate that an SPMS that is closely linked to strategy is associated with lower levels of role conflict and role ambiguity. This reduced role stress ultimately is related to higher managerial performance.

Burney, L., and S.K. Widener. 2007. “Strategic performance measurement systems, job-relevant information and managerial behavioral responses – role stress and performance,” Behavioral Research in Accounting, 19: 43-69.