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January 22, 2026Journal of Management Accounting Research0 citations

Curvilinear Relationships Between Budget-Goal Difficulty and Managerial Performance

Curvilinear Relationships between Budget-Goal Difficulty and Managerial Performance: The Moderating Effect of an Enabling Performance Measurement System

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Authors

HTHitomi ToyosakiMKMaiko KodamaNTNazım Taşkın

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Overview

Investigates how an enabling performance measurement system affects managerial performance, suggesting adaptability and transparency matter.

Key Points

  • This research examines the impact of enabling performance measurement systems on the relationship between budget-goal difficulty and managerial performance.
  • Surveyed 495 Japanese middle managers
  • Analyzed curvilinear relationships between budget-goal difficulty and managerial performance
  • Assessed the roles of adaptability and transparency in performance measurement systems
  • Identified a curvilinear relationship between budget-goal difficulty and managerial performance
  • Performance peaks with moderately difficult goals under high adaptability
  • Found that transparency directly influences managerial performance

Cite This Study

Toyosaki et al. (2026) studied this question.

synapsesocial.com/papers/6971bd6a642b1836717e2185https://doi.org/10.2308/jmar-2024-006
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  5. 5The performance effects of participative budgeting: An integration of intervening and moderating...1990 · 1 citations