This study shows how performance measurement systems (PMSs) perceived as an enabling formalization may enhance managerial performance. Drawing on self-determination theory, we describe the motivational mechanisms that can explain the relationship between enabling performance measurement and...

The relationship between activity-based costing (ABC) and time-driven activity-based costing (TDABC) has not been systematically investigated. We compare the two systems analytically and via a numerical experiment. Our analytical comparison generates formulas that describe how each system maps...