Performance Measurement System and Team Effectiveness: The Mediating Role of Perceived Collective Efficacy in a Credit Cooperative

Authors

DOI:

https://doi.org/10.14392/asaa.2025180202

Keywords:

Performance Measurement System, Team effectiveness, Perceived collective effectiveness, Social Cognitive Theory, Control Levers

Abstract

Objective: To analyze the influence of the Diagnostic and Interactive Use of the Performance Measurement System (PMS) on team effectiveness.

Method: The study was quantitative, conducted through a survey applied in a credit cooperative. For data analysis, Structural Equation Modeling (PLS-SEM) was used. Two samples were identified: the first with 174 employees and the second with 77 teams from Service Points (SPs).

Results: The results indicated that the use of the PMS alone did not show a significant direct relationship with team effectiveness. However, perceived collective efficacy was positively related to effectiveness, acting as a mediating variable.

Contributions: This research contributes by demonstrating that the emphasis managers place on the PMS, more than the system itself, influences collective beliefs and indirectly impacts team results. The study highlights theoretical and practical implications for people management, leadership, and managerial control in cooperative organizational environments.

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Published

2025-10-09

How to Cite

Gretter, C. T. da S., & Mucci, D. M. (2025). Performance Measurement System and Team Effectiveness: The Mediating Role of Perceived Collective Efficacy in a Credit Cooperative. Advances in Scientific and Applied Accounting, 18(2), 007–020/021. https://doi.org/10.14392/asaa.2025180202

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ARTICLES