Interactive performance measurement systems, self-profiling, job challenge and individual performance

Purpose: This study aims to investigate the extent to which interactive performance measurement systems (IPMS), self-profiling and job challenge can improve individual performance. Design/methodology/approach: The authors study the service sector in companies listed on the Indonesian Stock Exchange. From 200 distributed questionnaires, they obtain 89 usable data points, which they analyse using SmartPLS. Findings: The authors find that IPMS improves both self-profiling and job challenge. Both variables significantly boost individual performance. Research limitations/implications: This study implies that managers can open communication channels to a subordinate to increase individual self-profiling that leads to the improvement of job challenge to generate excellent performance. Originality/value: This study investigates the importance of self-profiling and job challenge at middle- to lower-level employees in the service sector who receive less attention in the field of management accounting.