The mediating role of performance measurement systems in the relationship between contingent variables and organizational performance in Jordanian financial companies : a contingency perspective

Abstract EN

This study draws on the contingency theory to examine the mediating role of performance measurement systems (PMS) in the relationship between Contingent Variables and Organizational Performance in Jordanian Financial Companies.

The responses of 88 heads of accounting departments were drawn from Jordanian financial companies; the study used a Partial Least Square (PLS) to analyze and test the hypotheses of this study.

The results of the analysis showed that the perceived environment uncertainty, competition, information technology have a significant positive relationship with organizational performance.

The study also confirmed that there is a role of (PMS) on the Relationship between both the (perceived environment uncertainty and information technology) and organizational performance, on the other hand, there is no role of (PMS) on the Relationship between competition and organizational performance.

This study recommends that the managers of Jordanian financial companies to develop performance measurement systems in their companies continuously, in order to implement, apply and control their strategies as well as improve their organizational performance