Interactive performance measurement systems, self-profiling, job challenge and individual performance

Abstract

PurposeThis study aims to investigate the extent to which interactive performance measurement systems (IPMS), self-profiling and job challenge can improve individual performance.Design/methodology/approachThe authors study the service sector in companies listed on the Indonesian Stock Exchange. From 200 distributed questionnaires, they obtain 89 usable data points, which they analyse using SmartPLS.FindingsThe authors find that IPMS improves both self-profiling and job challenge. Both variables significantly boost individual performance.Research limitations/implicationsThis study implies that managers can open communication channels to a subordinate to increase individual self-profiling that leads to the improvement of job challenge to generate excellent performance.Originality/valueThis study investigates the importance of self-profiling and job challenge at middle- to lower-level employees in the service sector who receive less attention in the field of management accounting.