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This study investigates whether and how managers' enabling perceptions of their costing systems affect task performance. We propose that managers who perceive their costing system as more enabling will have higher levels of task performance, and that this relationship occurs through the intensity with which the costing system is used and the level of psychological empowerment experienced by the managers. To test these propositions, we conduct a survey of middle-level managers and analyze the responses using a PLS model. Our results generally support our propositions. Specifically, we find a positive relationship between managers' enabling perceptions and the intensity with which the costing system is used. The intensity of use is further associated with all four dimensions of psychological empowerment (meaning, competence, self-determination, and impact). Finally, the intensity of use also has an indirect impact on task performance via the competence dimension of psychological empowerment. The present study extends prior research on costing systems, and adds to our understanding of the role managers' perceptions play in improving costing system effectiveness. Data Availability: Data available upon request.

This study investigates the role of strategic performance measures (SPM) in strategic decision-making and their impact on organizational performance. Based on 143 online survey responses from senior administrators across Canadian public organizations, the study found that SPM of efficiency and effectiveness are positively associated with performance, as well as, the former with both strategy implementation and strategy assessment decisions. The study extends prior research by linking both SPM and their use in strategic decision-making to organizational performance.

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