Performance measurement system and staff perceptions of learning: Empirical evidence from China

With the survey data from the 112 firms examined in China, the relationship between performance measurement system (PMS) and staff perceptions of learning is validated by empirical study. The result shows that those firms with higher maturity performance management systems report better outcomes of staff perceptions of learning. Concretely, PMS formalization has a significant positive impact on staff perceptions about opportunity to learn; PMS integration with other firm systems has a significant positive impact on staff perceptions about motivation and capability to learn; PMS utilization has a significant positive impact on staff perceptions about motivation, opportunity and capability to learn. The findings of the study show that a firm can facilitate staff learning by improving PMS maturity.