Purpose -The purpose of this paper is to examine the association between the use of multidimensional performance measures and four organizational factors with the effectiveness of performance measurement systems (PMSs). Design/methodology/approach -Data were collected by mail survey questionnaire from a random sample of 455 senior financial officers in Australian manufacturing organizations. Findings -The results reveal that the use of multidimensional performance measures is associated with two dimensions of the effectiveness of PMSs (performance and staff related outcomes). The results also reveal that organizational factors were associated with the effectiveness of PMSs. Specifically, top management support was found to be associated with the effectiveness of PMSs in respect to the performance related outcomes, and training was associated with the staff related outcomes. Practical implications -The findings provide managers with an insight into the desirable PMS characteristics and the specific organizational factors that they can focus on in order to enhance the effectiveness of their performance measurement system. Originality/value -This study contributes to the limited empirical research examining the effectiveness of PMSs regarding the extent to which organizational processes are achieved. In addition, the study provides an empirical analysis of the association between the five perspective (financial, customer, internal business process, learning and growth, and sustainability) BSC model and four organizational factors with the effectiveness of PMSs.

The findings suggest that managers should try to enhance their provision of adequate facilities in order to elicit EOC and enhance hospital performance. With regard to medical facilities, they should consider and incorporate the latest technology and up-to-date equipment. They should also provide adequate staff resources, including appropriate numbers of beds, nurses, and doctors, to prevent "fatigue" (West, 2001, p. 41) and provide adequate support facilities.

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This study uses the mail survey approach to examine the association between four of the Organizational Culture Profile dimensions of O'Reilly et al. (1991) (teamwork, innovation, outcome orientation and attention to detail) and the adoption of environmental activity management (EAM). The findings indicate that three dimensions of organizational culture (teamwork, innovation and attention to detail) exhibit an association with specific dimensions of EAM. Specifically, teamwork is positively associated with the extent of use of environmental activity analysis, innovation is positively associated with the extent of use of both environmental activity cost analysis and environmental activity‐based costing (EABC) and attention to detail is positively associated with extent of use of EABC. The findings contribute to the contingency literature examining the factors influencing the adoption of environmental cost initiatives by providing managers with an insight into the organizational culture that is conducive to the implementation of EAM. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

This study examines the mediating role of two types of employee related behaviour, creativity and collegiality, in the association between the use of Snell’s (1992) three control types (i.e. input, behaviour, and output) with individual employee job performance and organisational performance. An online survey questionnaire was used to collect data, with 203 responses received from Australian lower-level managers. The findings reveal that while output controls influence both individual employee job performance and organisational performance directly, creativity and collegiality play significant roles in mediating the associations between input and behaviour controls with both individual employee job performance and organisational performance. Overall, the findings contribute to the MCS literature by providing an empirical insight into how the use of different types of controls can enhance specific aspects of performance, i.e. individual employee job performance, and organisational financial and non-financial performance, via employee related behaviour (creativity and collegiality). Such findings have important implications for practice.