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Negative / Null Result ReportOpen accessAccounting. Bookkeeping

The Effect of Performance Evaluation System Dimensions on Organizational Results: A Financial Approach and Organizational Capabilities

Seyedeh Raja Ghalebi; Shokrollah Khajavai; Ali Mahmoodi · 2025 · Iranian Journal of Accounting, Auditing & Finance

WASTE classifies this as Negative / Null Result Report · AI classification, approximate

The study found no significant effect — useful as a negative control or null benchmark for your own design.

Abstract

The comprehensive Performance Measurement System (PMS) clearly emphasizes the managers' role by explaining strategic purposes and various dimensions of performance. The present study aims to analyze empirical evidence about the effect of managers' emphasis on a particular type of function and complexity levels of PMS on its benefits and organizational performance based on Levers of Control (LOC) and Contingency Theory (CT). The study was conducted in 46 companies active in Persian Gulf Petrochemical Holding in 2022. Results from data modeling using partial least squares structural equations in

Abstract by Seyedeh Raja Ghalebi; Shokrollah Khajavai; Ali Mahmoodi, Iranian Journal of Accounting, Auditing & Finance (2025) — licensed CC BY 4.0.

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Metadata source: DOAJ · DOI 10.22067/ijaaf.2025.45563.1471