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THE EFFECT OF A PERFORMANCE MEASUREMENT SYSTEMS USE

ON EMPLOYEE MOTIVATION AND CREATIVITY

An empirical analysis on the effect of the use of a PMS on employee motivation

and creativity in a creativity-needed working context

by JELMER KOES

S2547066

M.J.Koes@student.rug.nl

MSc Business Administration Organizational & Management Control

Supervisor: Prof. dr. J.A. Emanuels Co-assessor: Dr. K. Linke

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THE EFFECT OF A PERFORMANCE MEASUREMENT SYSTEMS USE

ON EMPLOYEE MOTIVATION AND CREATIVITY

ABSTRACT

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1. INTRODUCTION

Organizations of today are forced to respond to the ever-present phenomenon called ‘change’ if they want to stand the best chance of survival and prosperity (Proctor, 1991). In order to respond effectively to an increasingly competitive and turbulent environment, organisations depend, among other things, on the capacities of employees’ to generate new and meaningful ideas (Kanter, 1982). Amabile (1983) defines the development of ideas or products that are both novel and useful as creativity.

1.1 Problem Statement

Although the importance of creativity and the level of creativity that is needed can differ depending on jobs or tasks, most managers would agree that there is room, in almost every job, for employees to be more creative. In addition, for employees who perform jobs or tasks that are characterized by high levels of complexity, high levels of autonomy, and as non-routine, creativity is vital (Ghosh, 2014; Sia and Appu, 2015). For example, a high level of job complexity implies that there is variation in the core job tasks, and that a variety of skills is needed to do the job (Humphrey, Nahrgang, and Morgeson, 2007). These characteristics thus advocate the need for employees to be creative in order to perform their jobs or tasks. For organisations, subsequently, the question is how and by what means this intended creativity of employees can be achieved, without employees losing sight of their original purpose and goals. Organisations can use Management Control Systems (MCS), among other things, to keep employees focused on their original purpose and goals. A MCS consists of a whole range of management controls which are designed to influence the behaviour of employees in order to achieve their original purpose and goals (Merchant and Van der Stede, 2007). Management controls can influence employee behaviour in different ways and the choice for the type and use of management controls is context-dependent. In the before mentioned situation where creativity of employees is needed for an optimal performance, management controls will thus need to be designed and used to promote employee creativity. This leaves organizations with the challenge to set up and use a MCS in such a way that promotes or does not stifle creativity in order to ensure the optimal performance of their employees.

1.2 Purpose and Research Question

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employees. The purpose of this study is to shed light on the role of a MCS on creativity by discovering what effect the use (i.e. intention) of a PMS has on the autonomous motivation and creativity of employees. The corresponding research question of this study is as follows:

Research Question: Does the use of a Performance Measurement System affect the degree of autonomous motivation and creativity of employees?

In order to answer this research question, three sub-questions have been prepared. The literature review of this study will further elaborate on the following sub-questions:

- What is a PMS and what are the different types of uses? - What is autonomous motivation?

- What is employee creativity?

1.3 Relevance

This study tries to fill multiple gaps addressed in the literature by focusing on the effect of a PMS use on the degree of employee autonomous motivation and employee creativity. Firstly, the variety of results offered by the literature on MCSs and creativity calls for more research on this relationship. Recent studies (for example see: Moulang, 2015, Henri, 2006; Adler and Chen, 2011 and Bisbe and Otley, 2004) showed that management controls can have a positive influence on the creativity of employees within creative settings by providing the necessary structure. However, psychology based research streams argues that the way a MCS is perceived by employees can undermine the autonomous motivation which is needed for the effective performance of uncertain tasks. For example, a series of studies conducted in R&D labs and other innovation-intensive settings highlighted the importance of motivation, freedom, and minimal formalized procedures and constraints when performing tasks (Amabilie, 1998; Amabile and Gryskiewics, 1987). This study tries to shed some light on this relationship by investigating the relationship of a PMS use on the degree of autonomous motivation and creativity of employees.

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Furthermore, this paper investigates the relationships on the individual level which is in line with the call from Davila et al. (2009) and Moulang (2015). Research which is focused on the individual level of analysis is important because it is plausible that individual attributes (i.e. psychological factors) are implicated in the relationship between the use of a MCS and employee creativity (Moulang 2015). Investigating the perception of individuals on the use of a PMS, their motivation and creativity thus complies with the call of Moulang (2015) and Davila et al. (2009). Additionally, prior studies in this area often relied on responses from managers (e.g. de Baerdemaeker and Bruggeman, 2015) to enhance the understanding of the relation between a MCS and employee motivation and creativity. However, Tessier and Otley (2012) argue that managers (i.e. the ‘users’ of a MCS), and subordinates (i.e. those ‘subjected’ to a MCS), perceive the use of a MCS differently.

Lastly, this study is highly relevant for practice as it sheds light on the role of employee motivation in the relationship of a PMS use and employee creativity. As such, it is important for companies to determine whether their use of a PMS is effectively influencing employees’ work behaviours in terms of creativity. Enhancement of employee creativity is highly relevant for practices because it ensures companies to respond effectively in turbulent environments (Kanter, 1982), provides competitive advantages (Cummings and Oldham, 1966) and organizational effectiveness (Griffin, Sawyer, and Woodman, 1993).

1.4 Remainder of the paper

The remainder of this paper is organized as follows. In the literature review, relevant concepts and literature are elaborated which will lead to the hypotheses and a conceptual model. The methods section then describes the sample, procedures, and measures. The results of this study can be found in the results section. The paper will end with a summary of the results, a discussion and conclusion section (see Appendix A for a table of content).

2. LITERATURE REVIEW

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the creativity of employees. This chapter will end with the an overview of the relationships of this study in the form of a conceptual model.

2.1 Performance Measurement Systems

2.1.1 Management Control

Management control has many definitions in the management control literature. So can management control be described as the process whereby managers influence other members of the organization to implement the organization’s strategy (Anthony and Govindarajan, 2004). Additionally, Merchant and Van der Stede (2007) describe management control as all the devices managers use to ensure that the behaviours and decisions of employees are consistent with the organizations objectives and strategies. Central in both definitions is the aspect of influencing the behaviour of employees. This influencing can occur in several ways. To promote desired behaviour, the manager can plan or coordinate activities, communicate or evaluate information, decide if it is necessary to take action and influence employees to adjust their behaviour.

2.1.2 Management Control System

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perform tasks that are characterized as non-routine and with high levels of complexity and autonomy will demonstrate creative behaviour in performing these tasks?

If organizations and managers can trust their employees to always do their best for the organization, there is no need for a MCS. However, employees do not always show desired behaviours. According to Merchant and Van der Stede (2007), this can have three potential reasons. Firstly, there is a possible lack of direction whereby employees simply do not know what behaviour is desirable in a particular situation. Secondly, there is a possible motivational problem, whereby employees also aim for personal goals other than organizational goals. Lastly, there might be personal limitations involved whereby employees are not well trained for a particular task, and/or have insufficient skills or experience to perform a particular task. As employees do not always have the desired behaviours for organisations, MCS are needed in various extents and in almost every organization to control for these behaviours.

2.1.3 Performance Measurement System

As stated in the introduction, the Performance Measurement System (PMS) is a component of a MCS. According to the typology of Merchant and Van der Stede (2011) on MCS, the Performance Measurement System is a type of result control. A PMS is fundamentally an information system that transforms inputs (data) into outputs (performance measures) (Burgney and Matherly, 2007). According to Forza & Salvador (2000), a PMS supports managers in the performance management process mainly fulfilling two primary functions: the first one consists in enabling and structuring communication between all the organisational units. The second one is that of collecting, processing and delivering information on the performance of for example: people, activities, processes, and business units. This information on performance is used to evaluate performance and provide feedback. These evaluation and feedback processes are subsequently used in order to influence and steer the behaviour and attention of employees. Main components of a PMS are: (1) objectives, (2) strategy, (3) targets, (4) rewards, (5) information flows (feedback and feed-forward) (Otley, 1999). The performance measures can be financial or non-financial, internal or external, short or long term, as well as ex post or ex ante. Defining and using a PMS within an organization is considered a critical activity for motivating employees, stimulating learning, supporting decision making, and improving coordination and communication (Shank and Govindarajan, 1993). To put differently, the PMS is considered fundamental for achieving the organizations’ objectives these days through stimulating the most appropriate behaviours of employees.

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the behaviours of employees in order to achieve objectives) and therefore, a PMS can be used in certain ways. For organizations where employees perform jobs that are characterized by high levels of complexity, high levels of autonomy, and as non-routine, it is important that the PMS is being used effectively to influence employees’ work behaviours with regard to creativity. According to Simons (1995) a PMS can be used by organizations (i.e. management/managers) in both an interactive or diagnostic manner. An interactive use (i.e. intention) of a PMS takes an organic, learning-oriented approach that focuses attention, forces dialogue, expands opportunity seeking, and encourages creativity towards approaches used in dealing with strategic uncertainties (Simons, 1995). Additionally, an interactive use of a PMS stimulates employee behavior to be cooperative and communicative with an emphasis on getting things done. In contrast, a diagnostic use (i.e. intention) of a PMS includes rule-based controls that aim to monitor the outcomes on a routine basis and correct significant deviations from preset standards of performance (Simons, 1995). Furthermore, a diagnostic use of a PMS provides motivation and direction to achieve organizational goals by focusing on and correcting deviations from preset standards of performance. One of the main purposes of a diagnostic use of a PMS is to reduce the manager’s burden of constant monitoring and intervening.

2.1.4 Summary and Conclusion

The essence of a management control is about influencing the behaviours of employees. A PMS is about the process of measuring performance which are eventually evaluated and discussed, the behaviour of employees can be influenced with the use of a PMS. The intention of a PMS is thus to influence the behaviour of employees in order to reach desired behaviour and ultimately achievement of organizational objectives. With regard to this intention, a PMS can be used in different ways. This paper uses the typology of Simons (1995) with regard to the use of a PMS, namely an interactive and diagnostic use of a PMS.

2.2 Autonomous Motivation

2.2.1 Motivation

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motivation can be diminished or facilitated by the design and use of elements such as a MCS or a PMS. In addition, the essence of management control is about influencing the behaviour of employees (i.e. mobilizing others to act), which makes motivation of preeminent concern to organizations and their members (Deci and Ryan, 2000a).

Most motivational theories view motivation as an unitary phenomenon which varies from very little to a great amount of motivation to act. However, according to the Self-Determination Theory (SDT) (Gagné and Deci, 2005; Deci and Ryan, 2000a,b), motivation varies not only in quantity (i.e. how much motivation), but more importantly, also in quality (i.e. what type of motivation). At the core of SDT lie two fundamental categories of concepts, namely the different types of motivation, and the basic psychological needs. Both will be explained in the next two paragraphs.

2.2.2 Different Types of Work Motivation

As stated in the introduction, this paper uses the Self-Determination Theory (SDT) of Deci and Ryan (2000a,b) with regard to the motivation of employees. Central to the SDT is the distinction between autonomous and controlled motivation on the so called SDT continuum (See fig. 1).

FIG. 1: The Self-Determination Continuum of Gagné and Deci (2005)

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to do it (Bandura, 1986), or not expect to get the desired outcome (Seligman, 1975). In the case of external regulation, behaviour is performed primarily to satisfy an external demand or to obtain an externally imposed reward contingency. An example of this is when employees follow managerial orders, only to obtain a higher bonus or to avoid a pay cut. Another controlled and extrinsic motivational form is introjected regulation. With introjected regulation, individuals internalize the reasons for their actions although they have not accepted the regulation as their own. This type of motivation is aimed at the protection or enhancement of self-esteem as well as the protection and enhancement of reputation. The external source of regulation is in the case of introjected regulation replaced by an internal (i.e. personal) one. Employees who display high levels of this type of motivation will work hard to avoid failure, and will be disappointed if they do not attain their standards. As can be seen in fig. 1, both external and introjected regulations are controlled types of motivation as in both cases, individuals do not “identify with the value of a behaviour for their own self-selected goals” (Gagné and Deci, 2005: p. 334).

With identified regulation, an extrinsic, more autonomous type of motivation, behaviour is performed out of choice because the individuals value the behaviour. Identified motivation is defined as doing tasks that are in line with one’s values, that are important and socially useful and that give meaning to our life. The tasks can be pleasant to do or not, but we perform them because we perceive them as important. An example of this type of motivation could be a nurse who cleans and helps patients. The most autonomous form of extrinsic motivation is integrated regulation. With this type of motivation, individuals not only internalize the reasons for their behaviour, but they also incorporate them to the “self”. Employees would be motivated by integrated regulation if striving for specific organizational goals in not only important to them personally, but it is also congruent with their personal values and goals. Actions characterized by integrated forms of motivation share many qualities with intrinsic motivation. However, integrated regulated actions are still considered extrinsic because they are done to attain separable outcomes rather than for their inherent enjoyment (Deci and Ryan, 2000a: p. 73). At the far right hand end of fig. 1 is intrinsic motivation. Intrinsic motivation is defined as doing an activity for its own sake, for the satisfaction it provides. When employees are intrinsically motivated they find the tasks satisfying in themselves. Such motivation is characterized by episodes of total concentration, absorption and positive emotions.

2.2.3 Summary and Conclusion

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external force (external regulation), or his/her own sense of anxiety or guilt (introjected regulation), he/she is motivated by controlled types of motivation. Controlled motivation is when employees engage in behaviours for external reasons such as rewards or approval from others.

This paper focuses on the degree of autonomous motivation of employees, as this has been found to result in the most desirable behavioural, and attitudinal outcomes for organizations if tasks require creativity, cognitive flexibility, or deep processing of information (Gagné and Deci, 2005), which fits the context of this research.

2.2.4 Psychological Basic Needs

Within the SDT, the psychological basic needs are seen as the underlying mechanism that feeds and sends behaviour. Satisfaction of the three basic psychological needs provides the support for autonomous motivation of individuals. These three basic psychological needs are: (1) the need for autonomy; (2) the need for competence; and (3) the need for relatedness (Deci and Ryan, 2000a,b; Van den Broeck, Vansteenkiste, De Witte, Soenens and Lens, 2010).

The concept of autonomy indicates the experience of self-determination, the desire to organize experiences and behaviour by itself, and to perform activities according to one’s own self-awareness. It is about the feeling of having both hands on the steering wheel, even if others exercise influence. Central to the need for autonomy is thus one’s own will. The greater an employee’s autonomy, the more that employee acts in accordance with their own values, needs and intentions. The need for autonomy is under pressure when the work environment in which an employee is functioning is too controlling, or when the environment offers little or no opportunity for taking own initiative. The self-management then decreases and the person is inclined to let choices be determined by external influences. Reaction patterns that can be expected in situations where autonomy from an employee is low are, for example, a defensive attitude, self-protective orientation and indignation. In contrast, if the autonomy of an employee is high, he or she will be more persistent, optimistic and will experiment more (Deci and Ryan, 2000a,b ; Van den Broeck et al. 2010).

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Lastly, relatedness is concerned with the feelings of an individual of being connected with others. Relatedness is the feeling of a person that he or she cares about others, that other care about him or her and that he or she belongs to other people or a community (Ryan, 1995 ; Deci and Ryan, 2000b). The need for relatedness is defined as the inner desire of individuals to feel connected with others and to form part of a group (Van den Broeck et al., 2010). The need for relatedness is more fulfilled as people are perceived more as reliable, supportive, friendly and harmless (Deci, Sheldon, Kasser and Ryan, 1996). When the need for relatedness comes under pressure, several reactions can be created which are aimed at; improving the adjustment, avoiding a further reduction of the relatedness or compensation of the reduced relatedness. Examples are: approaching, craving contact and making active contact (Deci et al., 1996).

Satisfaction of these three basic needs may relate differently to controlled and autonomous types of motivation. Autonomous motivation correlates positively with, for instance, work related well-being as it is conductive to the satisfaction of the three basic needs (Gagné and Deci, 2005 ; Van den Broeck et al., 2010; Deci, Olafsen, and Ryan, 2017). In contrast, when employees feel controlled, their need for autonomy will decline (Deci and Ryan, 2000b). In summary, the extent to which an employee can fill these three psychological needs in his or her work environment is of positive influence on the degree of their autonomous motivation. In the next two paragraphs, these three psychological basic needs are used in order to explain the relationship between the use of a PMS on the degree of autonomous motivation of employees.

2.2.5 The Relationship Between the Interactive Use of a PMS on the Degree of Autonomous Motivation of Employees

In a context where tasks are characterized as non-routine, i.e. tasks which are complex, with a few sets of procedures and standard solutions, and a high degree of uncertainty (Jehn, 1995), employees need creativity in order to perform. Defining and using a PMS within such a context is considered a critical activity for motivating employees, stimulating learning, supporting decision making, and improving coordination and communication (Shank and Govindarajan, 1993).

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lines between employees more obscure which will enhance the psychological bond among employees. Using a PMS in an interactive manner thus creates an atmosphere among employees that attaches value to doing things together and encourage, stimulate and compliment each other.

When employees receive compliments and encouragement from co-workers or even managers, they will become more confident in their own ability, which strengthens their own feeling of competence. In addition, complimenting and encouraging each other also leads to the perception of social support and connection, strengthening the relatedness of employees. In general, the feeling of having a connection and being part of a group is enlarged with the interactive use of a PMS due to the before mentioned atmosphere that is created. Also, the feeling of autonomy can be strengthened due to the fact that an interactive use of a PMS provides employees with opportunities for self-direction, giving them the feeling that they have their hands on the steering wheel. Employees who have the power to choose and have a certain amount of freedom in doing their tasks also gain more confidence in their own ability, increasing their feeling of competence.

Summarizing, the above-mentioned theories and arguments show that in a context where tasks that are characterized as non-routine and with high levels of complexity and autonomy, the interactive use of a PMS represents a positive force on the basic needs for the autonomous motivation of employees. When these basic needs are met and even strengthened, employees become more autonomously motivated (Gagne et al., 2015; Van den Broeck et al., 2010), which lead to the following hypothesis:

Hypothesis 1: The interactive use of a Performance Measurement System is positively related to the degree of autonomous motivation of employees.

2.2.6 The Relationship Between the Diagnostic Use of a PMS on the Degree of Autonomous Motivation of Employees

One of the main purposes of a diagnostic use of a PMS is to reduce the manager’s burden of constant monitoring and intervening (Simons, 1995). When goals and targets are established, managers believe that employees will be working to meet their goals. As a consequence, the interaction between managers and employees, and even interaction between employees is much lower with a diagnostic use than with the interactive use of a PMS. Without this interaction, it is unlikely that there will be an atmosphere that is characterized by co-operation, and motivating and stimulating each other. Employees are rather more small island that work separately on their goals. Due to the lack of interaction, employees are less likely to feel connected with other co-workers and to form part of a group.

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directed into reaching pre-set objectives limiting his or her desire to act freely in accordance with one’s own interests and values. Furthermore, the diagnostic use of a PMS by the management (i.e. managers) can create pressures that can lead to control failures according to Simons (1995). Empowered employees that are held accountable for difficult performance targets and then left to their own devices to achieve them. When these targets are not met, the diagnostic use of a PMS represents a negative force as it focuses on mistakes and negative variances. When employees are held responsible for mistakes and negative deviations, their feeling of competence will most likely be decreased. Above mentioned arguments provide the following hypothesis:

Hypothesis 2: The diagnostic use of a Performance Measurement System is negatively related to the degree of autonomous motivation of employees.

2.3 Employee creativity

2.3.1 Definition of Employee Creativity

Creativity is already omnipresent in modern business life; not just inventing of new and innovative products or services, but also creatively adapting processes within an organization is highly valued. As a result, most managers would agree that in almost every job or task, there is room for employees to be creative. In some organisations, there are complex and non-routine tasks that are not always predictable in their process and outcome. In these situations, the organization calls upon the creative skills of their employees in order to come to performance. As a result, creativity can be seen as one of the major organizational resources in the twenty-first century. This paper focuses on employee creativity as employees are at the heart of every creative act and creative idea. The definition of employee creativity that will be used in this paper is that of Oldham, Shalley and Zhou (2004). According to them, employee creativity is commonly defined as “the extent to which employees generate novel and useful ideas regarding procedures and processes at work” (p. 934).

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2.3.2 The Relationship Between the Degree of Autonomous Motivation of Employees on Employee Creativity

Given the before mentioned importance and relevance of employee creativity for organizations, numerous studies have devoted a lot of attention to employee creativity. Consequently, a well-accepted finding in social psychology is the importance of autonomous or intrinsic motivation on employee creativity (Amabile, 1998). In addition, the SDT argued that conditions supporting the individual´s experience of autonomy, competence, and relatedness foster the most volitional and high quality forms of motivation (i.e. autonomous motivation) and subsequently in engagement for activities, including enhanced performance, persistence, and creativity (Deci and Ryan, 2000a,b; Gagne and Deci, 2005). The motivation of employees affects the extent to which they will engage in, and persist with certain behaviour. Employees are expected to be most creative when they experience a high level of autonomous motivation - that is, when they are excited about a work activity and interested in engaging in it for the sake of the activity itself (Amabile, 1987; Shalley, 1991). Under these conditions, employees are free of irrelevant concerns and are likely to take risks, to explore new pathways and to be playful with ideas and materials (Amabile, 1998). Furthermore, employees are also likely to stay focused on the internal nature of the task and to work longer on an idea or a problem. Situations that encourage this exploration and persistence should increase the likelihood of the creative performance of employees.

In addition, according to Amabile (1998), autonomous motivation makes the difference between what an employee can do and what an employee will do. When an employee devotes significant attention, gatherers relevant information and creates a variety of alternatives when performing a task, the chance of a creative outcome is much more evident than when this individual chooses to minimally engage in such a problem solution process (Zhang and Bartol, 2010). This reasoning is in line with the self-regulation theory (SRT). The SRT is a system of conscious personal management that involves the process of guiding individuals’ own thoughts, behaviours, actions and feelings to reach their goals (Muraven and Baumeister, 2000). Additionally, Amabile, Brackfield and Goldfarb (1990) stated that autonomous motivated employees are more likely to explore new pathways and to take greater risks. Taking risks and exploring new pathways is highly relevant in a context where tasks are characterized by non-routine and with a high level of complexity and autonomy. When employees are more likely to take risks and explore new pathways is such a context, it is plausible that this will benefit their performance. In sum, the following hypothesis can be made:

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2.4 Conceptual model

Fig. 2 presents a summary of the conceptual model that reflects the relationships between the two types of a PMS use (interactive and diagnostic), and the degree of autonomous motivation and creativity of employees.

FIG. 2: Conceptual Model

With regard to the conceptual model of this study, two remarks should be made. First of all, this study does not measure the three basic needs as variables between the use of a PMS and the degree of autonomous motivation. This study uses the empirical evidence of the articles of Gagne et al. (2015) and Van den Broeck et al. (2010) which showed that all three psychological needs were positively related to autonomous types of motivation. Thus, in order to demarcate this research, the three psychological basic needs are not included in the measurements.

Secondly, this study does not state a direct relationship between the use of a PMS and the degree of creativity. The conceptual model shows that the degree of autonomous motivation is an independent variable of creativity. This assumption is in line with several studies which showed that the importance of motivation for creativity has been demonstrated in many empirical studies (for example see: Amabile, 1998). Furthermore, the article of Adler and Chen (2011) stated that the autonomous motivation of employees is the main explanation of employee creativity. Additionally, in their article several substantiated propositions are made where the use of a MCS is related to employee motivation and subsequently to employee creativity, instead of proposing a direct relationship. In order to demarcate this research, the degree of autonomous motivation is thus seen as an independent variable instead of a mediator in de relationship between the use of a PMS and the creativity of employees.

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3. METHODOLOGY

3.1 Sample Selection and Data Collection

This paper explores how organizations in which employees need to be creative in order to perform their tasks could use their Performance Measurement System in order to encourage or not to stifle this necessary creativity. Employees who perform jobs or tasks that are characterized by high levels of complexity, high levels of autonomy, and as non-routine, need creativity in order to perform these jobs or tasks. With regard to this organizational problem, the sample of this paper is therefore an organization in which predominantly complex, high autonomous and non-routine tasks are present and whereby creativity is thus indispensable. For example, employees who perform a more complex task need more thinking and attention which drives the employees for creative actions related to those specific task (Sia and Appu, 2015). In addition, a non-routine task is characterized by a situation where there is a high variety in tasks with little uniformity and little understanding of the process on how to perform a certain task, (Hage and Aiken, 1969). Because of the fact that the author of this paper had easy access to data at a Dutch regional water authority, the study was conducted within this organization. This regional water authority1 is an

organization which meets the criteria of the context of this paper, as in general, creativity is necessary for performing tasks at this organization. This specific Dutch water authority located in the north of the Netherland has a rather unique task when it comes to water management. This organization needs not only to ensure that the dikes are strong and high enough for the increasing amount of water, but also to ensure that these dikes can resist the forces of earthquakes due to gas drilling. These circumstances are rather new and thus require another renewed approach of this water authority. Furthermore, this regional water authority is always looking for new ways to make water management better, cheaper and more sustainable. Examples of current innovative projects are: livedijk XL, Nereda, and the use of renewable energy2. For the

creation and execution of such ideas and projects, the need for the creativity of employees is thus vital. Data was collected with the use of an online survey called Qualtrics. An online survey was appropriate for this study for several reasons. Firstly, as the sample size of this study were all the employees of a Dutch regional water authority, an online survey was a fast and time efficient way to collect data. Furthermore, with the use of an online survey, respondents were flexible in when to fill in the survey, which enlarged the response rate. Lastly, an online survey was perfectly suitable for the validated questions with Likert scale answering options which were used in this study.

1 A water authority is a government body that is responsible for the water management in an area. Water authorities in

the Netherlands do much more than building dykes and windmills. They are also experts on water level management, water quality management, adapting to climate change, dredging and wastewater treatment. See:

Dutchwaterauthorities.com/about-us/

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Before the survey was sent to all employees, an internal news item was posted in order to increase awareness of the survey among the employees. Thereafter, respondents received an mail on their work e-mail address with a brief explanation of the research, the request to cooperate in this research and a clickable link in order to start the survey. In order to increase the response rate, the management was offered a detailed report with the research result. Furthermore, two reminders were sent to the respondents to increase the overall response rate.

Because this paper is interested in the perception of individual employees regarding the PMS use and their motivation and creativity, the participants of this study were all the employees from this particular organization, excluding the employees in the field (for example maintenance employees and musk rat catchers). This group was excluded from the study as in general the jobs and tasks of these employees are characterized by low levels of complexity and autonomy and as routine. The total sample of this research was 250 employees. After two weeks, the online survey was closed and counted 174 responses (response rate: 70%).

3.2 Procedure

After all the responses were collected the data was checked for any missing data and outliers. Outliers were detected by using boxplots. Thereafter, a correlation and reliability analysis was performed on all the items of the survey. In order to assess the reliability of a multiple-item variable, the Cronbach’s alpha of each item had been measured. Nunnally (1978) indicated that new developed measures can be accepted with an alpha value of .60, otherwise, .70 should be the threshold. Considering the fact that this study used already existing validated measurement, the threshold for the Cronbach’s alpha of this study was .70. For each of the multi-item variables, the relevant items of each specific construct were added up and thereafter divided by the number of items in order to obtain the composite scale for each variable. Thereafter, a normality test was performed in order to check for a normally distributed data set. Furthermore the data was checked for homoscedasticity and multicollinearity (Belsley, Kuh, and Welsch, 1980). After the multicollinearity test all relevant variables were standardized into z-scores. It was required to standardize the variables as the theoretical weight of each variables was considered similar (Milligan, 1996). After standardizing the variables the dataset was completed for analysis.

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of the social sciences research. According to Lewis (2007), linear regression is more appropriated in the social sciences research due to high correlation between predictors.

3.3 Design and Measuring Variables

All questions of the survey were translated from English to Dutch as the sample was a Dutch organization. Furthermore, the full survey was pre-tested on two colleague students, one lecturer, two employees of the survey sample and two independent persons for issues such as face validity, clarity and understandability. Revisions were made on the basis of their responses (see Appendix B for the abbreviated survey).

In order to control for the fact that the employees of the desired organization fitted this papers context, several questions have been added to the survey regarding the perception of employees about the characteristics of their tasks. More concrete: employees were asked to rate descriptions with regard to their job/tasks on a Likert scale from 1 (‘not at all’) to 7 (‘completely’). A higher score indicated a higher need for creativity when tasks are performed. The employee perceptions of characteristics were measured using three items of Van Veldhoven and Meijman (1994) and three items of Van der Doef and Maes (1999). Examples of these questions are ‘my job requires me to be creative’ and ‘my job requires me to learn new skills’. These six items were formed into one variable called ‘need for creativity’ which had a Cronbach’s alpha of .82. This indicated that the need for creativity was a valid construct.

3.3.1 Use of Performance Measurement System

Diagnostic use of a Performance Measurement System: was measured using the validated survey instrument of the article of Bedford and Malmi (2015). This article measured the diagnostic use of a PMS through five items, based on Henri (2006), Widener (2007) and the descriptions of Simons (1995). This measurement scale is suitable for this study as this paper also investigated the use of a PMS and used the descriptions of Simons (1995). Furthermore, Bedford and Malmi (2015) argued that their instrument is suitable for organizations in a wide range of industries. The diagnostic use of a PMS will be measured based on the perception of the employees to what extent the top management team currently relies on the diagnostic use of performance measurement systems. Examples of the items were: ‘set targets for critical performance variables’ or ‘review key areas of performance’. The Cronbach’s alpha of this study of the diagnostic use of a PMS was: .92. This implicated that the diagnostic use of a PMS item is a validated construct in this study. The questions of the use of a diagnostic PMS were answered on a seven-point Likert scale (1 = ‘not at all’; 7 = ‘completely’) . A higher score indicated more perceived existence of a diagnostic use of a PMS.

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model outlined by Bisbe, Batista-Foguet and Chenhall (2007). Bisbe et al. (2007) identified five constitutive properties which are each measured using a single indicator. The wording of indicators were made with references to studies by Widener (2007), Henri (2006), and Bisbe and Otley (2004). This scale is appropriate for this research as it measured the interactive use of a PMS and the questions are formulated in line with the wording used in this paper. Furthermore, the instrument is suitable for organizations in a wide range of industries. The interactive use of a PMS will be measured based on the perception of the employees to what extent the top management team currently relies on the interactive use of performance measurement systems. For this reason, one item was slightly modified. Examples of the items were: ‘encouraging and facilitating dialogue and information sharing with subordinates’ and ‘provide a recurring and frequent agenda for top management activities’. The Cronbach’s alpha of this study of the interactive use of a PMS was: .92. This implicated that this item is a validated construct. The questions of the use of a interactive PMS were answered on a seven-point Likert scale (1 = ‘not at all’; 7 = ‘completely’). A higher score indicated more perceived existence of a interactive use of a PMS.

3.3.2 Autonomous Motivation

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are controlled types of motivation. When performing the analysis, this study not only investigated the different types of motivation separately but also used the variable autonomous motivation which consisted of identified regulation and intrinsic motivation (Cronbach’s alpha = .74).

3.3.3 Employee Creativity

Employee creativity: was measured based on the validated survey instrument from the article of George and Zhou (2001). The thirteen items were modified in order to measure the perceptions of the employees about their own degree of creativity. The instrument of George and Zhou (2001) is a highly suitable instrument for this study as it included several dimensions of the degree of creativity, for instance, risk taking, innovativeness, pro-activeness and practicability. These dimensions of creativity were used together as a comprehensive measure of the degree of creativity of employees. Examples of the items were: ‘I am not afraid to take risks’ and ‘I see myself as a good source of creative ideas’. The Cronbach’s alpha of these 13 items was: .96. This implicated that this item is a validated construct. The questions of creativity were answered on a seven-point Likert scale (1 = ‘not at all’; 7 = ‘completely’). A higher score indicated that employees perceived themselves as more creative.

3.4 Control Variables

In order to control for alternative explanations, reduced error terms and increased statistical power of this research, control variables were included in this study (Becker, 2005). This study controlled for age, gender, organizational tenure, managerial function, education, type of contract, size, culture and structure. The remainder of this paragraph elaborated on the choices and arguments for the different control variables. This study controlled for age, gender, organizational tenure and whether or not employees held a managerial function, as these variables were included in prior creativity research and found to be related to creativity (e.g. George and Zhou, 2001). Age was measured in years. Gender was measured as a dichotomous variable coded as 1 for male and 0 for female. In addition, the question with regard to whether or not the respondent held a managerial function was also measured as a dichotomous variable where 1 meant as a yes and 0 as a no.

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(Bedford and Malmi, 2015). Size was measured in number of employees as employees were asked to fill in the number of employees of their department/team.

The study of Chenhall (2003) showed that the design and use of a MCS will be influenced by the organizational context in which it operates. This study controlled for two of these contextual variables mentioned by Chenhall (2003), namely: organizational culture and organizational structure.

With regard to the culture variable, this study followed Henri (2006) and distinguished flexibility values and control values. Flexibility values reflected adaptability, responsiveness and openness to change, whereas control values reflected formality, stability, and predictability (Henri, 2006). The empirical work of Henri (2006) showed that culture is significantly related to the use of a PMS. For measuring the culture, the instrument of Lee and Widener (2013) was used, with moderations from the article of Kruis, Speklé and Widener (2016). In total, four variables were formed in this study: group culture (3 items, Cronbach’s alpha = .79), developmental culture (3 items, Cronbach’s alpha = .91), hierarchical culture (2 items, Cronbach’s alpha = .55), and rational culture (2 items, Cronbach’s alpha = .58). Flexibility values scores were formed by summation of the scores on group and developmental cultures. Control values scores are formed by adding up scores for hierarchical and rational cultures. Both the Cronbach’s alpha of hierarchical and rational culture were far below the threshold of .70. For this reason the items of flexibility and control were not included in the analysis. The reason to also exclude the items regarding the flexibility values was because the construct of culture was no longer complete when excluding control values. In addition, a lower score on flexibility values did not signify a higher score on control values. This could thus lead to incorrect and incomplete results when analysing the data.

Lastly, structure was added as a control variable. Structure was measured across five items that reflected a continuum from mechanistic to organic (Burns and Stalker, 1961). Items were derived from Chenhall and Morris (1995), Covin, Slevin, and Heeley (2001) and Leifer and Huber (1977). The Cronbach’s alpha of these items was: .70. This implicated that this item is a validated construct. The questions were answered on a seven-point Likert scale. A higher score indicated a more organic structure whereas a lower score indicated a more mechanistic structure.

4. RESULTS

4.1 Raw Data

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sent around the end of the year. The workload of the employees is in this period is on average quite high, so employees might not had the time to complete the survey completely. Another possible reason is that the questions regarding the use of a PMS were taken from a study which measured these variables on the business level, instead of the individual level. This difference in scope could have caused that employees did not understand the questions correctly or could not identify themselves properly with the questions. As a result, the survey could be perceived as too difficult and therefore employees did not complete the complete survey. When checking for outliers, two respondents had answered almost every question of the online survey with the same answer: 1 (‘completely disagree’). Obviously, these two respondents did not answered the survey seriously and their answers could incorrectly influence the results, therefore it had been decided to exclude both respondents out of the data set. Thus, the total data set was left with 127 useful responses. With the use of a correlation and reliability analysis, it was tested if the construct validity of the variables used in this study was sufficient. As can be seen and read in chapter 3, all variables could be seen as a valid construct except for the control values of the culture construct. For that reason, the control variable culture was excluded from the analysis to prevent this variable from affecting the results incorrectly.

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distribution (see Appendix C). Concluding, based on the limitation of the Shapiro-Wilk test and the results of the QQ-plot, the data set of this study was assumed to be normally distributed. The last assumption that should be fulfilled was the test for homoscedasticity. Testing for homoscedasticity it was found that all independent variables had a p-value greater than the significance level of .05. In addition, a plot was made in order to check for homoscedasticity. As the scatter of the points was randomly distributed, the assumption of homoscedasticity was also fulfilled. As recommended by Belsley, Kuh, and Welsch’s (1980) this study also tested the independent variables for multicollinearity. This test did not find any problems as the Variance Inflation Factors (VIF) ranged from 1.078 to 1.777.

Summarizing, the total sample of 174 was reduced to a final sample of 127 after removing missing data and outliers. Furthermore, all five necessary assumptions when performing a regression analysis were fulfilled which meant the data set used in the analysis of this study was accurate.

4.2 Descriptives

In the total sample of 127 employees, 92 were male (72.4%) and 35 were female (27.6%). The average age of the employees was 46.38 (SD = 11.41). Only one employee did not complete any education (0.8%) and 4 employees completed only high school (3.1%). 49 respondents had a MBO diploma (38.6%), 48 a HBO diploma (37.8%) and 25 a WO diploma (19.7%). With regard to the organizational tenure of the employees, 31 employees had worked for less than 2 years at the organization (24.4%), 19 worked for 3-5 years at the organization (15%), 15 for 6-8 years (11.8%), 5 for 9-11 years (3.9%), 3 for 12-14 years (2.4%), 17 for 15-17 years (13.4%), and 37 employees worked for more than 18 years at the organization (29.1%). 20 employees had a temporary contract (15.7%) and 107 employees had a fixed contract (84.3%). Of the 127 respondents, 10 fulfil a managerial function (7.9%). Most respondents operate in teams of 20 (8.6%), 15 (14.1%), 10 (7.8%) or 8 (7.8%) employees. In table 1 the descriptive statistics of the remaining variables are displayed.

Table 1

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As can be seen in table 1, the mean of the need for creativity is high. This indicates that the perception of the respondents is that in order for them to perform their tasks and jobs, a substantial amount of creativity is necessary. This is in line with the before mentioned arguments regarding the suitability of the sample organization. It can thus be concluded that the sample is in line with the context (i.e. a context where creativity is needed among employees in order to perform tasks and jobs) of this paper. Furthermore, it can be seen that the respondents, in general, perceive their organizational structure as slightly more organic given the mean of 4.52. With regard to the use of a PMS, both types score almost evenly with regard to mean and standard deviation whereas the interactive use of a PMS shows a higher maximum. Looking at the motivational variables shows that the identified regulation type has the highest mean, indicating that this type of motivation is most applicable to the respondents. Lastly, the mean of the degree of creativity shows that, in general, the employees of the sample see themselves as creative.

4.3 Correlation Table

Table 2 displays the correlations of the variables which are included in this study. As expected by George and Zhou (2001), gender is correlated with employee creativity. Age is negatively correlated with education which indicates that younger employees have a higher education. This is in line with the general tendency of this century, which is typified by people studying more and longer and the economical crisis which made employment opportunities scarce (Arbeidsmarktanalyse, 2008). Furthermore, the correlation table shows that the age of employees is significantly positively related to tenure which can be seen as a logical connection. Another noteworthy significant correlation is that of education with contract type and organizational tenure. These correlations are explainable because (semi) government organizations these days hire specialised, high educated individuals to perform temporary tasks (Volkskrant, 2017). These individuals thus have a high educational level with a temporary contract and a short organizational tenure.

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regulation, identified regulation and intrinsic motivation are all positively significantly correlated to the degree of creativity of employees, following the theoretical reasoning of this study. It is noteworthy that the correlation between motivation and creativity increases as the type of motivation moves towards a more autonomous type of motivation. In addition, the variable autonomous motivation is positively significantly correlated to the autonomous types of motivation and employee creativity.

Table 2 Correlations

4.4 Linear Regression Analysis

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table 3 (A), (B), (C), (D), (E) and (F)) and on the relationship between these types of motivation on the creativity of employees (See table 4).

Table 3(A): Linear Regression Table PMS Use on the Amotivation

As can be seen in table 3A, the diagnostic use of a PMS is negatively significantly related to amotivation when no other variables are included. However, when including control variables, the significance disappears, which indicates that there is not a significant relationship between the use of a PMS and the degree of amotivation of employees.

Table 3(B): Linear Regression Table PMS Use on External Regulation

Table 3(C): Linear Regression Table PMS Use on Introjected Regulation

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controlled type of motivation, namely: introjected regulation. The results of this table do not show a significant result between the use of a PMS and the introjected regulation of employees.

Table 3(D): Linear Regression Table PMS Use on Identified Regulation

Table 3(E): Linear Regression Table PMS Use on Intrinsic Motivation

Table 3(F): Linear Regression Table PMS Use on Autonomous Motivation

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With regard to hypothesis 2, the diagnostic use of a PMS was not found to be significantly negatively related to the autonomous types of motivation. Although table 3F shows a negative relationship between the diagnostic use of a PMS on the degree of autonomous motivation, this relationship is found to be not significant. Therefore, hypothesis 2 cannot be confirmed. However, table 3 (B) shows that there was a significant positive relationship between the diagnostic use of a PMS and the external regulation type of motivation, B =.23, p < .05. This means that an increase in the diagnostic use of a PMS will lead to an increase the controlled type of motivation external regulation. Given the reasoning of the SDT, hypothesis 2 can thus be also partially accepted as the diagnostic use of a PMS is significantly positive related to one controlled type of motivation (i.e. instead of negatively related to autonomous motivation). Lastly, the diagnostic use of a PMS was found to be significantly negatively related to amotivation, B = .20, p < .05. This means that an increase in the diagnostic use of a PMS will lead to a decrease in the amotivation type of motivation of employees.

Table 4

Linear Regression Table Motivation on Creativity

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motivation is used as a predictor. Step 2 refers to the analysis when all five types of motivation are used and the control variables. According to the results in table 4, hypothesis 3 is confirmed. The findings in this table namely indicated that the autonomous types of motivation are positively related to the creativity of employees B = .36, p < .01 ; B = .17, p < .05. This means that when employees are autonomously motivated, they are more creative than employees who have controlled types of motivation. Furthermore, the results of table 4 show that employees who perceive both amotivation and external regulation types of motivation perform are less creative than employees who are autonomously motivated. However, these findings have not found to be significant. In addition, table 4B shows that the variable autonomous motivation is significant and positive related to employee creativity B = .30, p < .01. The result of table 4B thus confirms the results in table 4A and is in line with the theoretical reasoning of this study.

As stated in paragraph 2.4, this study does not state a direct relationship between the use of a PMS and employee creativity. Additional analysis of this direct relationship confirms the reasoning stated in paragraph 2.4 as there is no significant relationship between the use of a PMS and employee creativity (Interactive: B = .19, SE B = .12 ; Diagnostic: B = -.09, SE B = .12).

5. DISCUSSION AND CONCLUSION

5.1 Summary of the Results and Discussion

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a more autonomously motivated employee is more creative than a controlled motivated employee. This is in line with various earlier empirical research (for example: Amabile, 1998).

Looking at the results regarding hypotheses 1 and 2, it can be seen that the use of a PMS is only significantly related to the ‘outside’ types of motivation of the SDT continuum (i.e. diagnostic use on external regulation and interactive use on intrinsic motivation). In addition, no significant relation has been found with the introjected and identified regulation types of motivation which are more in the middle of the SDT continuum (see fig. 1). A possible explanation of this can be the fact that the use of a PMS, can be a balanced system instead of the unitary form of either an interactive or a diagnostic use as this study indicates. The significant correlation between the interactive and diagnostic use of a PMS (see table 2) provides an argument for this balanced system. Furthermore, articles of Bedford, Malmi, and Sandelin (2016) and Bedford and Malmi (2015) also discuss and analyse how management controls operate together (i.e. management controls as a package), indicating balanced management control systems.

Coming back to the research question of this study “ Does the use of a Performance Measurement System affect the degree of autonomous motivation and creativity of employees?”,the results of chapter 4 show that this is the case in this study. The diagnostic use of a PMS is positively significantly related to the external regulation type of motivation, meaning that when a PMS is used in a diagnostic way, the external regulation type of motivation of employees will increase. With regard to the interactive use of a PMS, this study shows that the interactive use of a PMS positively significantly affects the intrinsic motivation of employees. Lastly, it can be concluded from the results that the two autonomous types of motivation and autonomous motivation as a whole is positively related to creativity, indicating that autonomously motivated employees are more creative.

5.2 Theoretical and Managerial Implications

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positively related to the external regulation type of motivation. Consequentially, this study adds to the literature by finding empirical evidence for the relationship between the use of a PMS and the motivation of employees as for the relationship between an employees’ motivation and creativity.

Next to above stated theoretical implications, this research also significantly contributes to practice. In an organizational setting where creativity is vital for employees to perform their jobs and tasks, the organization should design and the managers should use a PMS in an interactive way (i.e. focus attention, force dialogue, expand opportunity seeking and encourage employees). When using a PMS in an interactive way, employees will become more intrinsically motivated which will eventually increase their creativity (Amabile, 1998). Enhancement of employee creativity is highly relevant for practices because it ensures companies to respond effectively in turbulent environments (Kanter, 1982), provides a competitive advantages (Cummings and Oldham, 1966) and organizational effectiveness (Griffin, Sawyer, and Woodman, 1993). Additionally, also the increase of employees’ intrinsic motivation is valuable for organizational and managers as intrinsic motivation is seen as an organizational advantages because it lowers transaction costs and raises trust and social capital (Nahapiet and Ghoshal, 1998).

5.3 Limitations

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thought to fall outside of the context of this study, since it is fairly clear to be expected that this group of maintenance employees and musk rat catchers perform routine tasks with low complexity levels. However, this exclusion was made in advance with no actual proof for the fact that this group of employees indeed perform tasks that are characterized by low levels of complexity, and autonomy and as routine.

5.4 Future Directions

Future research could use the empirical data of this study and use it for empirical studies within multiple and a great variety of jobs, companies and cultures in order to increase the generalizability. Because this study was aimed to investigate the perception of employees, employees were asked to rate themselves on their own creative capabilities. As employees might not be able to rate their own creative capabilities in an objective way, future research might use the ratings of employees superiors when assessing the degree of creativity. Furthermore, future research could build and use a validated measurement which is suitable for the analysis of the use of a PMS on the individual level instead of the analysis on business level. With regard to the limitation about bypassing the three basic needs, future research could implement these three basic needs in the relation between a PMS use and the different types of motivation. In this way, a more comprehensive image can be created about the influence of a PMS use on the motivation of employees. Future research could also investigate the relationship between a balanced use of a PMS system on employee motivation and creativity. This is in line with the current discussion about management control systems as a package (Bedford et al., 2016; Bedford and Malmi, 2015). Lastly, this study looked at the motivational factor between the use of a PMS and employee creativity. As can be seen from the R-square of the tables 3 and 4 the result section, much of the variation is not explained by this motivational variable. Future research could investigate the effect of other individual factors such as job satisfaction (Schwepker, 2001) or role identification on their role between the use of a PMS and employee creativity.

5.5 Conclusion

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