The influence of performance measurement systems on organizational agility and open innovation

Authors

  • Evellin Ramlow Brüggemann Universidade Federal de Santa Catarina - Brazil
  • Januário José Monteiro Universidade Federal de Santa Catarina - Brazil
  • Rogério João Lunkes Universidade Federal de Santa Catarina - Brazil

DOI:

https://doi.org/10.11606/issn.1982-6486.rco.2022.193897

Keywords:

Performance measurement system, Organizational agility, Open innovation, Brazilian firms

Abstract

This study analyzed the influence of Performance Measurement Systems (PMS) on organizational agility and open innovation. The data was collected from managers of Brazilian companies listed on the country’s stock exchange Brasil, Bolsa, Balcão (B3), and 105 valid responses were obtained. The analysis was conducted using structural equation modeling, and the results showed that interactive PMS positively influences organizational agility and open innovation. Also, it was observed that organizational agility mediates the relationship between interactive PMS and open innovation. This evidence contributes to the management literature by suggesting organizational agility as an important factor (mediator) that reinforces the effects of PMS on open innovation. In addition, it advances by proposing interactive PMS as an antecedent of open innovation.

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Published

2022-12-10

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Paper

How to Cite

Brüggemann, E. R., Monteiro, J. J., & Lunkes , R. J. . (2022). The influence of performance measurement systems on organizational agility and open innovation. Revista De Contabilidade E Organizações, 16, e193897. https://doi.org/10.11606/issn.1982-6486.rco.2022.193897