성과지표와 직무성과 간에 역할모호성의 매개효과

This study empirically tests the mediator effects of role ambiguity on the relationship between the financial and non－financial dimensions of BSC and job performance. Some researchers indicated that managers perceive financial measures as more fair than non－financial measures because financial measures are objective and truthful, while non－financial measures are subjective and biased. By utilizing financial measures for performance evaluation, managers may derive structure, certainty and clarity to counter the experience of role ambiguity. These characteristics non－financial measure suggest greater role ambiguity. Based on survey data from 79 respondents, the results indicate that the use of non－financial dimensions of the BSC is associated with role ambiguity. Our findings suggest that role ambiguity is reduced by non－financial measures. However, role ambiguity is don’t reduced by financial measures. These results are contrary to expectations. It further finds that role ambiguity is negatively related to job performance. Therefore, the mediation effect of role ambiguity on relationship between nonfinancial measures and job performance was existed. The study extends the literature by providing empirical evidence about the mediator effect of role ambiguity on the relationship between the financial and non－financial dimensions of BSC and job performance.