1. Abdul Rasit, Z. and Ismail, K. (2012). Behavioural consequences of the performance measurement system (PMS) in a decision-facilitating role – a review. Journal of Accounting Perspectives, 5: 35-47. 2. Alexander, S., Ruderman, M. (1987). The role of procedural and distributive justice in organizational behavior. Social Justice Research 1:77-198. 3. Bartol, K.M. (1983). Turnover among DP personnel: a causal analysis. Communications of the ACM 26: 807-811. 4. Bennis, W. (1984). The competencies of leadership. Training Development Journal 38 (8): 15–9. 5. Bhagwat, R. & Sharma, M.K. (2007). Performance measurement of supply chain management: A balance scorecard approach. Computers & Industrial Engineering, 53: 43-62. 6. Bowling, N.A. (2007). Is the job satisfaction-job performance relationship spurious? A meta-analytic examination. Journal of Vocational Behavior 71: 67-185. 7. Burney, L., and Swanson, N. (2010). The relationship between balanced scorecard characteristics and managers’ job satisfaction*. Journal of Managerial Issues, 22(2), 166. 8. Burney, L., and Widener, S. (2007). Strategic performance measurement systems, job-relevant information, and managerial behavioral responses--role stress and performance. Behavioral Research in Accounting, 19, 43-69. 9. Chalos, P., & Poon, M. C. C. (2000). Participation and performance in capital budgeting teams. Behavioral Research in Accounting 12: 199-229. 10. Cheng, M. M., Luckett, P. F., and Mahama, H. (2007). Effect of perceived conflict among multiple performance goals and goal difficulty on task performance. Accounting & Finance, 47(2), 221-242. 11. Chenhall, R.H & Kim, L.S. (2007). Multiple perspectives of performance measures. European Management Journal 25: 266- 282. 12. Chenhall, R.H. (2005). Integrative strategic performance measurement systems, strategic alignment of manufacturing, learning and strategic outcomes: an exploratory study. Accounting, Organizations and Society 30: 395-422. 13. Chong, M.L. & Sholihin, M. (2005). Financial and non financial performance measures: How do they affect job satisfaction? The British Accounting Review 37: 389-413. 14. Chong, V. K., & Chong, K. M. (2002). Budget goal commitment and informational effects of budget participation on performance: a structural equation modeling approach. Behavioral Research in Accounting 14: 65-86. 15. Chow, I.H.S., Thamis, W.C.L., Sha, Z. & Hong, J. (2006). The impact of development experience, empowerment, and organizational support on catering service staff performance. International Journal of Hospitality Management 25: 478-495. 16. Churchill Jr G.A, Ford N.M, Walker Jr O.C. (1976). Organizational climate and job satisfaction in the salesforce. J Mark Res 13: 323 - 32. 17. Davis, S. & Albright, T. (2004). An investigation of the effect of Balance Scorecard implementation on financial performance. Management Accounting Research 15: 135-153. 18. Dhafr, N., Ahmad, M., Burgess, B. & Canagassababady, S. (2006). Improvement of quality performance in manufacturing organizations by minimization of production defects. Robotics and Computer-Integrated manufacturing 22: 536-542. 19. Dossi, A. and Patelli, L. (2010). You Learn From What You Measure: Financial and Non- financial Performance Measures in Multinational Companies. Long Range Planning. 43: 498-526. 20. Ergeneli, A., Ari, G.S. & Metin, S. (2007). Psychological empowerment and its relationship to trust in immediate managers. Journal of Business Research 60: 41-49. 21. Flynn, B.B., Schroeder, R., & Sakakibara, S. (1995). Determination of quality performance in high and low plants. Quality Management Journal. 2(2): 8-25. 22. Gibson, J.L., Ivancevich, J.M. & Donnelly, J.H. (1976). Readings in Organizations Behavior, Structure, Processes. Business Publications, Inc., Texas. 23. Gimbert, X., Bisbe, J. and Mendoza, X. (2010). The role of performance measurement systems in strategy formulation processes. Long Range Planning. 43: 477-497. 24. Hair, Black, Babin, Anderson & Tatham. (2006). Multivariate Data Analysis. 6th edition, Prentice-Hall, Inc., USA. 25. Hall, M. (2008). The effect of comprehensive performance measurement system on role clarity, psychological empowerment and managerial performance. Accounting, Organization and Society 33: 141-163. 26. Haris, K.J., Wheeler, A.R. & Kacmar, K. M. (2009), Leader-member exchange and empowerment: Direct and indirect effects on job satisfaction, turnover intentions and performance. The Leadership Quarterly 20: 371-382. 27. Hochwater, W.A., Perrewe, P.L., Ferris, G.R. & Brymer, R.A. (1999). Job satisfaction and performance: The Moderating effects of value attainment and effective disposition. Journal of Vocational Behavior 54: 296-313. 28. Hoque, Z., Mia, L. & Alam, M. (2001). Market competition, computer-aided manufacturing and use of multiple performance measures: an empirical study. British Accounting Review 33: 23-45. 29. Houqe, Z. & James, W. (2000). Linking balanced scorecard measures to size and markets factors: Impact on organizational performance. Journal of Management Accounting Research 12: 1-16. 30. Ittner, C.D. & Larcker, D.F. (1998). Are nonfinancial measures leading indicators of financial performance? An analysis of customer satisfaction. Journal of Accounting Research 36: 1-46. 31. Ittner, C.D., Larcker, D.F. & Randall, T. (2003). Performance implications of strategic performance measurement in financial services firms. Accounting, Organizations and Society 28: 715-741. 32. Jayayeri, M. & Scapens, R.W. (2008). The Business Values Scorecard within BAE Systems: The evaluation of a performance measurement system. The British Accounting Review 40: 48-70. 33. Jusoh, R., Ibrahim, D.N. & Zainuddin, Y. (2008). The performance consequence of multiple performance measures usage. Evidence from the Malaysian manufactures. International Journal of Productivity and Performance Management 57 (2): 119- 136. 34. Kaplan R.S. & Atkinson A.A. (1998). Advanced Management Accounting. Prentice Hall: New Jersey. Kaplan, R.S. & Norton, D.P. (1992). The Balanced scorecard- measures that drive performance. Harvard Business Review. 70: 61-66. 35. Kaplan, R.S. & Norton. (1996). The Balanced Scorecard: Translating Strategy into Action, Harvard Business School Press, Boston. 36. Keller, T. & Dansereau, F. (1995). Leadership and empowerment: a social exchange perspective. Human Relationship 48(2): 127-45. 37. Kendall, S.P. & Hulin, L. (1969). The Measurement of Satisfaction in Work and Retirement. Rand-McNalty, Chicago. 38. Kirkman, B.L. & Rosen, B. (1999). Beyond self-management: Antecedents and consequences of team empowerment. Academy of management Journal 42 (1): 58-74. 39. Klagge, J. (1998). The empowerment squeeze – views from the middle management position. Journal of Management Development 17(7/8): 548-59. 40. Kuei, C., & Madu, C. (2001). Identifying critical success factors for supply chain quality management. Asia Pacific Management Review. 6(4): 409-423. 41. Kuei, C., Madu, C., Lin, C. & Lu,M. (1997). An empirical investigation of the association between quality management practices and organizational climate. International Journal of Quality Service 2(2): 121-137. 42. Lawler, E.E. (1994). Total quality management and employee involvement. Are they compatible? Academic of Management Executive, 8: 68-76. 43. Lindquist. (1995). The Influence of fairness perceptions and goal commitment on managers performance in a budget setting. Behavioral Research in Accounting. 44. Locke, E. (1976). The nature and consequences of job satisfaction. In M.D Dunnette (Ed.). Handbook of Industrial and Organizational Psychology (1297-1349). Chicago McNally. 45. Luft, J.L. (2004). Discussion of “Managers’ commitment to the goals contained in a strategic performance measurement system”. Contemporary Accounting Research 21 (4): 959 – 964. 46. Mahoney, T.A., Jerdee, T.H. & Carroll, S.J. (1963). Development of Managerial Performance: A Research Approach. South-Western Publishing Company, Cincinatti. 47. Malhotra N.K. (1993). Marketing Research: An Applied Orientation. Prentice Hall. 48. Malina M.A. & Selto F.H. (2001). Communicating and controlling strategy: an empirical study of the effectiveness of the Balanced Scorecard. Journal of Management Accounting Research 13: 47-90. 49. Maltz A.C., Shenhar A.J., & Reilly R.R. (2003). Beyond the Balanced Scorecard: Refining the search for organizational success measures. Long Range Planning 36: 187-204. 50. Md Deros, B. et al. (2006). A Survey on critical factors and problems in implementing benchmarking towards achieving business competitiveness in SMEs. Jurnal Kejuruteraan 18: 29-37. 51. Michalska J. (2005). The usage of the Balanced Scorecard for the estimation of the enterprise’s effectiveness. Journal of Materials Processing Technology 162-163: 751-758. 52. Mohr A.T. & Puck J.F. (2006). Role conflict, general manager job satisfaction and stress and the performance of IJVs. European Management Journal 25 (1): 25-35. 53. Moulang, C. (2015). Performance measurement system use in generating psychological empowerment and individual creativity. Accounting & Finance Volume 55(2): 519–544. (/doi/10.1111/acfi.2015.55.issue2/issuetoc) pages, 54. Neely A., Mills J., Platts K., Gregory M. & Richards H. (1996). Performance measurement system design: Should process based approaches be adopted? International Journal of Production Economics 46-47: 423-431. 55. Nerkar A.A., Mc Grath R.G. & Macmillian I.C. (1996). Three facets of satisfaction and their influence on the performance of innovation teams. Journal of Business Venturing 11: 167-188. 56. Niehoff B.P., Moorman R.H., Blakely G. & Fuller J. (2001). The influence of empowerment and job enrichment on employee loyalty in a downsizing environment. Group Organization Management 26 (1): 91-114. 57. Norreklit H. (2000). The balanced on the balanced scorecard-a critical analysis of some of its assumptions. Management Accounting Research 11: 65-88. 58. Otley D. (1999). Performance management: A framework for management control systems research. Management Accounting Research 10 (4): 363-382. 59. Park, J.E. & Deitz G.D. (2006). The effect of working relationship quality on salesperson performance and job satisfaction: Adapting selling behavior in Korean automobile sales representatives. Journal of Business Research, 59 (2): 204-213. 60. Paul, R.J., Niehoff B.P. & Turnkey W.H. (2000). Empowerment, expectations and the psychological contract – Managing the dilemmas and gaining the advantage. Journal of Socio-Economics 29:471-485. 61. Pitts, D. (2009). Diversity management, job satisfaction and performance: Evidence from U.S. federal Agencies. Public Administration Review. 69: 328-338. 62. Schmitz, J. & Platts K.W. (2004). Supplier logistics performance measurement: Indications from a study in the automotive industry. International Journal of Production Economics 89: 231-243. 63. Scott, T. W., and Tiessen, P. (1999). Performance measurement and managerial teams. Accounting, Organizations and Society, 24(3), 263-285. 64. Sekaran, U. (2003). Research Methods for Business: A Skill Building Approach. 4th edition, John Wiley & Son, Inc. Sigler, T.H. & Pearson C.M. (2000). Creating an empowerment culture: examining the relationship between organizational culture and perception of empowerment. Journal of Quality Management 5:27-52. 65. Spreitzer, G.M. (1995). Psychological empowerment in the workplace: dimensions, measurement, and validation. Academy of Management Journal, 38: 1442-1465. 66. Tang, T.L.P. & Sarsfield- Baldwin L.J. (1996). Distributive and procedural justice as related to satisfaction and commitment. SAM Advanced Management Journal 25-31. 67. Ubeda, C.L. & Santor F.C.A. (2007). Staff development and performance appraisal in a Brazilian research centre. European Journal of Innovation Management 10:109-125. 68. Ukko* J., Tenhunen J. & Rntanen H. (2007). Performance measurement impacts on management and leadership: perspectives of management and employees. International Journal of Production Economics 110: 39-51. 69. Valentine, S., Varca, P., Godkin L. & Barnett (2009). Positive job response and ethical job performance. Journal of Business Ethics. 70. Van Rinsum, M., and Verbeeten, F. (2010). The Impact of Subjectivity in Performance Evaluation Practices on Public Sector Manager s Motivation. SSRN eLibrary. Van. 71. Webb, R.A. (2004). Managers’ commitment to the goals contained in a strategic performance measurement system. Contemporary Accounting Research 21 (4): 925 – 958. 72. Webb, R.A. (2004). Managers’ Commitment to the Goals Contained in a Strategic Performance Measurement System*.Contemporary Accounting Research, 21(4), 925. 73. Webster, C. (2006). An empirical analysis of the relationships between the interactive use of performance measurement systems, creativity and performance: the intervening role of psychological empowerment. http://www.afaanz.org/research/ AFAANZ%2006186.pdf., 29th Annual Congress of the European Accounting …, 2006 - afaanz.org. 74. Wong, B.W.W, Guo L., Li W. & Yang D. (2007). Reducing conflict in balanced scorecard evaluation. Accounting Organizationsm and Society 32, pp. 363-377.