Comprehensive performance measurement system, procedural fairness and managerial performance

        The aim of this study is to investigate the role of comprehensive performance measurement systems (CPMS) on managerial performance (MP), which is mediated by procedural fairnes. In order to generate the goal of the study, the researchers conduct a survey study at manufaturing firms. We test our 84 usable data from middle and functional managers of the firms using Sstructural Equation Modelling analysis, in particularly Warp PLS 4.0. The results indicate that CPMS has a significant effect on managerial performance (MP) both directly and indirectly through procedural fairness (PF). This study demonstrates the importance of procedural justice implementation in companies with respect to the application of CPMS.