交互业绩控制对组织绩效的影响——基于组织敏捷性的中介作用

基于资源基础理论，考虑动态环境因素，以组织敏捷性为中介变量，考察交互业绩控制对组织绩效的影响机理。以企业中高层管理者为研究对象，利用191份管理者的问卷调查数据，采用结构方程模型的方法，研究发现:交互业绩控制对组织敏捷性产生正面影响，而且组织敏捷性对组织绩效产生正面影响。组织敏捷性在交互业绩控制与组织绩效的关系中扮演中介角色。交互业绩控制不仅直接影响组织绩效，而且还通过组织敏捷性间接影响组织绩效。研究结论不仅诠释了交互业绩控制的沟通特征与重要性，而且拓展了管理控制和资源基础理论文献，为实现我国企业在实践中的高质量发展提供有价值借鉴。

Effects of the Interactive Use of Performance Measurement Systems on Business Performance: Mediation Effect of Organizational Agility

This paper constructs a mediation model, examining organizational agility as a possible mediating variable from a resource-based perspective, which the external environment is also considered. Data were collected using a questionnaire of middle and senior management. A total of 191 valid responses were received. Structural equation model and Smart-PLS methods were used to test the hypotheses. Results yielded significant direct effects between the interactive use of PMS on organizational agility, and organizational agility on business performance. Additionally, organizational agility was found to play a mediating role in the relationship between interactive use of PMS and business performance. More specific, interactive use of PMS not only directly influences business performance, but also indirectly influences business performance via organizational agility. These findings can help theorists and practitioners to better understand the importance of interactive PMS use and feature of communication, as well as expanding the literature on management control system and resource-based theory. Furthermore, this study will provide a valuable reference to help Chinese enterprises to achieve high quality development in practice