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Employee
Improving the effectiveness of performance
the employee performance management
process
management process
1129
A managerial values approach
Alain Neher Received 28 April 2019
Revised 28 September 2019
School of Management and Marketing, Accepted 11 October 2019
Charles Sturt University, Albury, Australia, and
Jane Maley
Faculty of Business and Economics, Macquarie University, Sydney, Australia

Abstract
Purpose – The purpose of this paper is to explore the role of managerial values in improving the
effectiveness of employee performance management (EPM).
Design/methodology/approach – The research has been conducted as a conceptual study, in which EPM
criteria are compared to managerial values and the related maturity model. A thorough review of the
EPM and values literature identified relevant and significant works.
Findings – Despite copious extant literature on EPM, the process is riddled with persistent problems,
particularly concerning the manager’s enthusiasm to adequately implement EPM and its subsequent
effectiveness. A managerial grounded values framework is, therefore, proposed. Using a circular approach
that is assisted by a values maturity model, it serves as a charter that guides the supervisor’s actions, goals,
choices, decisions and attitudes; principles that are very much at the heart of an effective EPM process.
Curiously, managerial values and EPM have not generally been connected.
Practical implications – This values-based circular framework contributes to the effectiveness of the EPM
process and thus to a positive EPM experience that motivates, enhances engagement and guides personal
development. When enacted individual values and EPM are linked, they are argued to lead to sustained
superior financial performance.
Originality/value – This study makes an important and novel contribution to the performance literature by
using a values-based maturity model to improve the effectiveness of the EPM process.
Keywords Maturity model, Engagement, Effectiveness, Employee performance management,
Managerial values
Paper type Conceptual paper

1. Introduction
It is well recognised by scholars of human resource management (HRM) that employee
performance management (EPM) is one of the most pivotal of HR processes (DeNisi and
Murphy, 2017), which can guide employee performance and have an immense positive effect
on organisational success (Den Hartog et al., 2004). However, EPM is associated with control
and hierarchical management (Adler et al., 2016; Garr, 2013; Pulakos et al., 2015; Pulakos and
O’Leary, 2011; Cunha et al., 2018). Certainly, EPM is a highly controversial and perplexing
process for which managers often show contempt (Elicker et al., 2006). There is mounting
evidence that the problem of ineffective EPM may be at least partly attributed to the
manager – the supervisor of the employee. It has been found that many supervisors poorly
execute the EPM (Pichler et al., 2016; Weibel et al., 2016), and this, in turn, can be a major
contributor in rendering the EPM ineffective (Longenecker and Fink, 2017). Even worse, a International Journal of
Productivity and Performance
poorly implemented EPM system can do more harm than good (Leigh and Watkins, 2010). Management
Vol. 69 No. 6, 2020
One thought-provoking stream of research has documented that poorly executed EPM pp. 1129-1152
processes may be the result of the supervisor’s personal values system (Amba-Rao et al., © Emerald Publishing Limited
1741-0401
2000; Erdogan, 2002; Ikramullah et al., 2016). There is no doubt that there is a need to DOI 10.1108/IJPPM-04-2019-0201
IJPPM improve our knowledge of EPM in respect to not only a supervisor’s capability to conduct
69,6 EPM, but also their values system that may govern their motivation and commitment to
performing the EPM effectively.
One way this could be achieved is by creating a framework to improve the effectiveness
of EPM with a model based on a managerial values system. Managerial values have been
found to serve as frameworks that guide and determine actions, goals, choices, decisions,
1130 attitudes, as well as persuading and influencing others (Bamberger, 1986; Westwood and
Posner, 1997); principles that are very much at the heart of effectively managing the EPM.
Furthermore, like the EPM process, it is these core values (e.g. about how to treat employees)
and their organisational enactment that in turn are thought to lead to sustained superior
financial performance (Barney, 1986; Neher et al., 2018).
Yet, curiously, despite the vast quantity of literature on EPM generated during the past
30 years, scholars have paid scant attention to EPM execution relative to the supervisor’s
values. The exceptions are Amba-Rao et al. (2000), Erdogan (2002) and Ikramullah et al.
(2016). Indeed, managerial values and EPM have not traditionally been tightly integrated – a
noticeable gap in the extant EPM literature. This situation solicits the research question:
RQ. How can a managerial values model help managers conduct more effective EPM
processes?
Consequently, this study explores the relationship between EPM and the enactment of
managerial values. More specifically, the study examines the interactional effects of EPM
and managerial values based on effective EPM practices grounded on a maturity model of
managerial values (MM-MV ). In the context of this study, the manager is identified as the
“supervisor” of the employee and the person with the responsibility for conducting
the EPM. Hence, in the remainder of the manuscript, the manager will be referred to as
the “supervisor.” The manuscript is divided into five sections. After describing the
methodological approach, the first section begins with a broad overview of EPM research
and a description of the antecedents that lead to an ineffective EPM process. The second
section examines the role of personal values and values systems.
In the third section, a maturity model is used to discuss managerial values concerning
EPM. In the fourth section, implications for modifying the existing EPM approach based on
managerial values are then advanced and discussed. The fifth section offers further
directions and the conclusion, which sum-ups the interactional relationship and significance
of managerial values concerning EPM.
This study makes an important contribution to the extant EPM literature as it is
one of the few studies to apply a values-based maturity model to EPM. It is unique because
the model that is developed in this conceptual paper extends earlier studies and goes
some way to offer insight into how supervisor controls and perspectives of EPM influence
their behaviours. At the same time, the findings determine the “depth of integration” of
values systems that are required to encourage effective EPM practices – a detail that
has been overlooked in earlier studies. Thus, the supervisor’s values are emphasised
as a fundamental contextual factor that exerts influence on all aspects of EPM
execution and contribute to employee performance and ultimately business effectiveness
and sustainability.

2. Methodological approach
A comprehensive review of the EPM and values literature was conducted to address the
research question. Drawing on Jones and Gatrell (2014), it included the interdisciplinary
bodies of knowledge that contribute to discussions on improving the effectiveness of the
performance management process via managerial values approach. That is, an integrative
review method addresses these mature topics to result in the advancement of knowledge
and a new conceptual framework (Snyder, 2019). As Snyder’s article “Literature review as a Employee
research methodology” suggests, a four-step approach was applied consisting of designing performance
the review, conducting the review, analysis and writing the review. management
To examine the content of the EPM literature and identify the main streams of research,
a content analysis was performed of the published articles dealing with EPM. Relevant process
literature in online databases was searched focussing on full-length articles published in the
Web of Science core collection indexed academic journals as they can be considered as 1131
knowledge certified by peers. Because of the specific focus on EPM, articles were selected
that were published between 1997 and 2019. This focus on recent literature means key
trends, findings, and missing elements within the extant literature, and the degree to which
recommendations by previous studies have been followed can be analysed. It was decided to
study articles that had the most impact on the field and, therefore, the focus was on what
Ramos-Rodríguez and Ruíz-Navarro (2004) call “certified knowledge”.
To examine the values literature, we also used academic online databases. Besides
reviewing fundamental, seminal and current works to frame context and the concept of
values, the focus was on searching literature that deals with enacting espoused values and
ways to assess the enactment of values and values systems. With regard to assessing
enactment of values, maturity models were considered and analysed as they constitute of
one of the most comprehensive concepts (Dresner, 2010) and are increasingly used to
identify degrees of enactment in general (Harmon, 2009; Pöppelbuss and Röglinger, 2011)
and in business in particular (Nesensohn et al., 2014). More than 150 process maturity
models have been developed (Buntak et al., 2013) mainly during the past two decades,
demonstrating the relevance and increasing popularity of this concept (Antunes et al., 2014).

3. Employee performance management

3.1 Broad overview of several strands of performance management and measurement
Employee focussed performance management is only one aspect of the broader theme of
“performance management and measurement” and as such involves several other business
and management disciplines. In addition to HRM, the broader canopy of performance
management and measurement features operations management, accounting management,
strategic management and organisational behaviour (Beer and Micheli, 2017). Together,
these essential disciplines offer a broader technical and social understanding and multiple
perspectives of the phenomena (Neely, 2005; Ferreira and Otley, 2009; Smith and Bititci,
2017). Technical controls include rational and structural processes, and social controls
include cultural and behavioural aspects (Beer and Micheli, 2017).
This study focuses on social control in EPM because social controls have been linked to
employee engagement (Gruman and Saks, 2011). In turn, employee engagement is seen as an
important outcome of a values system that offers guidance and direction to employees
(Simons, 1995). Moreover, it has been suggested that, if social aspects such as employee
engagement are not reinforced, technical ones will dominate (Bititci, 2015), and destabilise
the supervisor–employee control dyad (Gruman and Saks, 2011). The remainder of this
section will focus on the EPM.

3.2 Overview of employee performance management

The notion of individual EPM is certainly not new. It has been around for a long time in one
form or another. EPM was originally used for managers, professionals and technical employees,
but today it is frequently used to appraise staff at all levels in many parts of the world (DeNisi
and Murphy, 2017). EPM began with the early adoption of performance appraisal in the 1950s
and 1960s and its form has changed many times. One such change has been the enhancement of
performance appraisal (specifically, the supervisor–employee interview) with the broader
IJPPM all-encompassing process of EPM (Festing et al., 2010). EPM typically encourages frequent
69,6 feedback, career development and rewarding employees (Maley, 2017) – evidently, a move away
from technical controls to social controls.
Accordingly, EPM was hailed as the answer to the limitations of the narrow performance
appraisal centred on technical measurement controls. However, this change has been met
with mixed results and the technical measurement focus in EPM persists (DeNisi and
1132 Murphy, 2017). While the technical control focussing on measuring performance has always
been argued to have noble intentions in terms of increasing employee effectiveness and firm
performance (Cascio, 2006), the process has never quite lived up to its original expectations
and goals. Indeed, EPM is viewed by some managers as a pointless annual ritual, and the
use of and satisfaction with EPM systems tends to negatively influence the entire HRM
process (Dusterhoff et al., 2014).
More recently there has been a movement of scholars and practitioners who advocate
abolishing EPM (Cappelli and Tavis, 2016). These commentators argue that it is nothing
more than a bureaucratic box-ticking exercise that does more harm than good. What is
more, firms are beginning to scrap the EPM (Buckingham and Goodall, 2015). For example,
multinational corporations (MNCs) such as Adobe, Colorcon, Dell, Deloitte, Gap, Google,
Microsoft and PwC have recently discarded PM, claiming that it is ineffective (Cappelli and
Tavis, 2016). It has even been implied that discontent with EPM may be at a record high
(Adler et al., 2016; Pulakos et al., 2015; Pulakos and O’Leary, 2011; López-Fernández, 2019).
If done poorly, EPM will fail to change how people work (Kluger and DeNisi, 1996).
Moreover, an ineffectively administered EPM process will not improve performance,
motivate or guide the development of employees (Maley and Kramer, 2014; Baker, 2013;
Keeping and Levy, 2000), nor will it engender employee engagement (Gruman and Saks,
2011). However, the jury is still out on the success of the “abolish the EPM” crusade. To date,
to the best of our knowledge, no empirical evidence exists that demonstrates the impact of
abolishing EPM on employee performance outcomes.
Notwithstanding, past evidence has implied that organisations need a conduit for
managing performance – whatever form it takes (Aguinis et al., 2013; Adler et al., 2016).
Additionally, mounting evidence suggests that form should emphasis social controls (Smith
and Bititci, 2017). Social controls are interlinked with the motivation of the employee and, in
particular, the supervisor. They are embedded in EPM effectiveness, purpose and criteria.
For example, the effectiveness of EPM reflects the intended purpose (Cleveland et al., 1989)
and the purpose is reflected by the criteria. These antecedents and outcomes in terms of
acceptability and engagement will now be examined (see Figure 1).

3.3 Effectiveness
EPM effectiveness is paramount, but it has been problematic to define (Chiang and Birtch,
2010; Claus and Briscoe, 2009; Festing et al., 2010; Levy and Williams, 2004) and attempts

PM effectiveness

Figure 1. Criteria Purpose

The cycle of an
effective EPM process
to clearly define effectiveness have been at best piecemeal. However, two definitions have Employee
been selected that seem to capture the essence of effectiveness. First, from the perspective performance
of employees, a definition extended by Maley and Kramar (2007) describes an management
effective EPM as a process that has value to employees, in particular, their career
development, the impact on their motivation and their perceptions of the overall benefit of process
the EPM to the firm. Second, from a management perspective, this study endorses
Ikramullah et al.’s (2016) definition that explains effectiveness through the lens of EPM 1133
purpose. According to this line of argument, the effectiveness of EPM is contingent on
management’s intended purpose.

3.4 The purpose

The key purpose of EPM has been defined narrowly as the achievement of the company’s
strategic goals through three basic principles: increasing individual employee performance,
development of the employee and administrative tasks such as compensation (Milliman
et al., 2002; Murphy et al., 2004; Festing et al., 2010). However, the purpose of EPM is often
unclear to managers and employees alike. Milliman et al. (2002) found that the purpose of
EPM was ambiguous in ten countries they sampled (including USA, Australia and Asian
countries). Whitford and Coetsee (2006) examined EPM practices in South Africa and they
also found that the EPM purpose was often vague. Maley and Moeller (2014) found that the
purpose of EPM was typically not communicated well by supervisors in MNCs’ subsidiaries
in Australia and this was a major contributor to dissatisfaction and subsequent
ineffectiveness of the EPM process.
The purpose of EPM can be both explicit and implicit. For instance, while EPM may
achieve some explicit (stated) purposes; it often fails to achieve implicit (unstated) purposes
(Tziner et al., 2005; Maley, 2009; Williams, 2002). Maley and Kramer (2014) make a case that
it is these implicit expectations that are vitally important. For instance, Schein (1978)
discovered that employees might seem to be dissatisfied about explicit issues, such as salary
and job conditions, however, their real concerns are typically implicit such as career
limitation. Schein (1978) suggests that employees may be anxious about their future place in
the business but are reluctant to talk about the problem with their supervisor. Along these
lines, Murphy and Cleveland (1995) found that 85 per cent of firms use EPM for
administrative (technical) purposes and less frequently for developmental (social) reasons.
According to Schein’s (1978) rationale, the administrative purposes would be explicit, but
the training and development purposes would be implicit expectations of career
development. The outcome of unmet expectations may result in increased difficulty with
communication with the supervisor (Amba-Rao et al., 2000; Maley, 2009; DeVoe and Iyengar,
2004; Tahvanainen, 2000).
Defining the purpose is essential and one of the first steps in establishing an EPM
scheme should be to determine what the scheme is supposed to achieve (Lansbury and
Quince, 1988). Thus, the purpose of EPM and its process should be clearly articulated by
the supervisor. Bowen and Ostroff (2004) suggest that the strength of the HRM system is
important for such messages to be understood. They argue that a strong organisational
climate is created when individuals share a common interpretation of what behaviours are
expected and rewarded, resulting in improved organisational effectiveness, underlining a
clear emphasis on social control. Katou (2017) found evidence of a relationship between
organisational climate and organisational performance, through employee attitudes and
behaviour. In other words, not only should the subordinate’s and supervisor’s
expectations be aligned, both need to be congruent with the firm’s rationale for
conducting the EPM process (Chiang and Birtch, 2010; Milliman et al., 2002; Shen, 2010).
Nonetheless, the purpose of EPM is not a stand-alone process; it is also embedded in the
criteria governing the EPM process.
IJPPM 3.5 PM criteria
69,6 Once the firm has determined the purpose of the EPM process, it needs to consider
not only measuring job performance but also what kind of performance it expects from
its employees (Austin and Villanova, 1992). There has been much debate over the
years as to which criteria are important to the firm and related to the job at hand
(Cleveland et al., 2019).
1134 Thus, there are numerous opinions on which criteria to use to evaluate employee
performance. However, foremost, it is well acknowledged that EPM criteria should be
reliable and valid (Murphy, 2008). Reliability refers to the consistency of performance and
freedom from random error (Kramar et al., 2016) and validity refers to the fact that people
are being measured on areas that are truly important to their firm’s objectives. It also refers
to the extent to which a performance measure assesses all the relevant aspects of the job
(DeNisi and Murphy, 2017; Jelley, 2016). Moreover, by the nature of reliability and validity,
rigour will be very dependent on the rater or the supervisor conducting the EPM process
(Murphy, 2008; DeNisi and Murphy, 2017).
While reliability and validity are essential for an effective EPM process, they are not
enough (Murphy and Cleveland, 1995). Three additional criteria emerge as being important
for an effective EPM process: strategic congruence (Aguinis et al., 2013; Maley and Kramar,
2007), specificity (Tziner et al., 2000; Hennessey and Bernardin, 2003), and acceptability and
engagement (DeNisi and Murphy, 2017; Simmons, 2002; Kim and Holzer, 2016; Harrington
and Lee, 2015; Cleveland et al., 2019). Each criterion will now be discussed in relation to
managerial values.

3.6 Strategic congruence

Strategic congruence is the extent to which the EPM system fits with the organisation’s
overall strategy. Borman (1994) proposes that the aspirations of the employee need to be
identified and fitted with the company’s strategic objectives. The work of Becker et al. (2001)
details that while many firms have a well-developed HR strategy, it does not necessarily
smoothly flow down to supervisors and their subordinates. The outcome for the employee is
a reduced congruence and poor understanding of the order of importance of their
responsibilities. Kaplan and Norton’s (2001) influential work on the balanced scorecard is
built on developing strategic congruence by linking the firm’s long-term goals to short-term
actions of employees. Likewise, Becker et al. (2001) create an HR model to address and
improve HR strategic congruence.
More recently, Aguinis et al. (2011) take this one step further and stress the importance of
the role of context and national culture including values. Although the concept of EPM is
similar in almost all countries, there are important differences (Milliman et al., 1998). For
example, Chiang and Birtch (2010) assert that cultural disharmony can lead to direct
confrontations when the supervisor and subordinate in the EPM setting are from different
cultures. Claus and Briscoe (2009) found that while scholars have paid attention to the
cultural situation in the appraisal interview setting, they have neglected the broader EPM
framework and, as a consequence, it is recognised that there is still much to learn about
cross-border EPM (Chiang and Birtch, 2010). Murphy and DeNisi (2008) assert that the
influence of cultural context in EPM cannot be underestimated. They argue that culture and
underlying values have a critical influence on the context in which EPM occurs and on the
process and effectiveness of EPM.

3.7 Specificity
Specificity refers to the extent to which performance processes provide direction to the
employee about what behaviours are expected. It is important because it will help guide an
employee in terms of what she/he must do to improve their performance. Specificity is
associated with goal setting and it has been found that when a supervisor elicits difficult or Employee
high-level goals that are specific, this is likely to lead to higher performance; in contrast, performance
vague, relaxed goals will not result in better performance (Locke et al., 1989). management
Specificity is also relevant to both the strategic and development aspects of EPM.
Intriguingly, it remains an area that is poorly understood. For example, if an EPM system process
incorporating a goal-setting process fails to pinpoint an employee’s weaknesses, it will be
very challenging for the employee to overcome their weakness. Along those lines, 1135
specificity is connected with the accuracy of feedback, which has received intense
scholarly attention (Maley and Kramer, 2014; Aguinis et al., 2013; Dahling and O’Malley,
2011; Fletcher, 2001; Tuytens and Devos, 2012; McCarthy and Garavan, 2007; Kuvaas,
2007). Nonetheless, despite the new wave of compelling scholarly evidence in favour of
feedback (Aguinis et al., 2013; Budworth and Chummar, 2017), equally the opposite may
be true. New evidence points to authentic feedback being potentially perceived as harsh,
generating adverse employee reactions (Luffarelli et al., 2016) and being highly
problematic for managers to handle (Brown et al., 2016), a further factor which will also
negate the acceptability of the EPM system. Accordingly, managerial feedback to
employees is fundamental for encouraging the appropriate employee behaviour and is in
turn linked to the acceptability of and engagement in the process (Atwater and Brett, 2005;
Roberts, 2003; Teo et al., 2009).

3.8 Acceptability and engagement

Although the importance of EPM acceptability has been identified for some time (Gosselin
et al., 1997), recently it has been more fully appreciated. This is probably a result of an
increasing number of EPM studies that focus on EPM from the perspective of the employee
rather than focussing solely on an organisational perspective (DeNisi and Murphy, 2017).
Indeed, several important arguments have been advanced that support the use of employee
perceptions of HR practices (Bowen and Ostroff, 2004; Kehoe and Wright, 2013; Nishii and
Wright, 2008; Purcell and Kinnie, 2007). Along those lines, EPM acceptability defines
whether the process is acceptable to managers and employees.
Acceptability has been strongly correlated with fairness (Bradley and Ashkanasy, 2001;
Dewettinck and Van Dijk, 2013) and if the EPM system is perceived as fair, it is much more
likely to be acceptable. In addition, the acceptability of the EPM is also concerned with
motivation and commitment (Kramar et al., 2016). According to Kuvaas (2007) when
commitment and motivation exist, the employee is more likely to find the EPM acceptable
and, moreover, it will engender employee engagement (Gruman and Saks, 2011). Along
these lines, employee engagement is an outcome of fairness, motivation and commitment
(VerWeire and Van den Berghe, 2004).
Levy and Williams (2004) contend that acceptance of the EPM system is crucial to its
long-term effectiveness. Maley and Moeller (2014) found that the process and content of the
EPM system must be compatible with the user’s enduring beliefs if it is to be acceptable.
Enduring beliefs (being a values characteristic – refer to Section 4.1 and Figure 3) are the
beliefs that influence the choices we make from among the available means and ends. Thus,
the manager’s enduring beliefs could be one of the critical determinants of the acceptability
and ultimately the effectiveness of the EPM system.
In sum, evidence in the literature indicates that EPM effectiveness is related to the
firm’s EPM purpose, which in turn is dependent on criteria that are reliable, valid,
congruent with the firm, specific and acceptable. However, the well-recognised problems
of EPM such as ill-defined effectiveness, unclear purpose and poorly defined criteria
leading to a lack of congruence with the firm’s strategy, poor specificity and a lack of
acceptability have contributed to the general consensus that EPM is not done well by
supervisors within many organisations (see Figure 2) (Elicker et al., 2006). The difficulty is
IJPPM
69,6 Ineffective EPM

Reduced acceptability and

1136 engagement Poorly executed
Supervisor poorly implements
Unequal enduring beliefs
EPM
unbalanced

Lack of specificity
Does not signal desirable Ill-defined EPM purpose
behaviours Weak HR climate
Poor guidance to behaviours

Poor strategic congruence Weak criteria

Figure 2. Situational context not Poor reliability – lack of
Antecedents of an considered consistency
ineffective EPM Priorities not ordered by Poor validity – does not
importance measure what it sets out to do

that EPM appears to be a necessary evil and the dilemma of what to do to improve the
negative antecedents that impede effectiveness remains a conundrum. To address this
dilemma, consideration is given to how a managerial values system could improve the
effectiveness of EPM.

4. Managerial values as a vital contributor to organisational activities

Before addressing the dilemma of EPM through a managerial values system, it is useful to
take a step back: on the one hand, to gain an overview of the context and concept of values
and values systems, and their application to management; and, on the other hand, to
temporarily leave the operational view and take up an organisational meta-perspective.

4.1 Context and concept of values and personal values systems

There is a general agreement that culture involves values that are shared by members of a
social unit (Kabanoff, 1994; Peltonen, 2017). Whereas values are an attribute of both
individuals and groups, culture relates to a given collection of people (Hofstede, 1980),
“which distinguishes the members of one human group from another” (Hofstede, 1984,
p. 21). Culture, in the sense of a human group, such as the social system of an organisation, is
a “system of collectively held values” (Hofstede, 1980, p. 24). These understandings
correspond with the view that the core of organisational culture is formed by values that are
shared across an organisation (Hofstede et al., 1990; Kotter and Heskett, 1992; Peltonen,
2017). Values are fairly stable over time but not static (Andrews, 1971; Kotter and Heskett,
1992; Allport, 1961; Rokeach, 1973) and provide continuity to an organisation or, more
generally, to society or culture.
 A comprehensive definition of values may contain five features: concepts or enduring Employee
beliefs, pertain to desirable end states or behaviours, transcend specific situations, guide performance
selection or evaluation of behaviour and events, and are ordered by relative importance management
(Schwartz and Bilsky, 1987; Schwartz, 1992) visualised in Figure 3. Personal values play a
central role both in people’s everyday lives (Rokeach, 1973; Schwartz and Bilsky, 1987) and process
in organisations (Ralston et al., 1993; Hambrick and Mason, 1984; Posner, 2010). They are
acquired very early in life through parents, teachers, the individual social environment and 1137
the national/cultural origin (Guth and Tagiuri, 1965; Westwood and Posner, 1997; Rokeach,
1973; Whitely and England, 1980; Hofstede, 1976). By organising and prioritising acquired
values, they emerge to a personal values system or a hierarchy (Rokeach, 1968, 1973).
Literature suggests that individuals may have two different hierarchies of values: one that is
relevant to personal and family life, and another one that guides judgement and behaviour
in work life (Chusmir and Parker, 1991; Alas et al., 2006; Fraedrich et al., 2000). That is, a
personal values system is acquired through the process of socialisation including common
core cultural values and personal experiences, as well as through the experiences made in
organisations (Westwood and Posner, 1997; Krau, 1987; Alas et al., 2006).

4.2 Managerial values and codes of ethics and conduct

Given this general conceptualisation of a personal values system, it is safe to assume that
managers’ values follow similar patterns. That is, work-related challenges managers have
to deal with are influenced by those elements of their values framework which they judge
to be relevant and meaningful (Westwood and Posner, 1997). Managers use their personal
and gradually developed work values to make executive decisions, solve problems and set
priorities and to acquire new experiences that may influence the development of their
future values.
Managers’ values-based freedom and authority to make decisions may be influencing
factors for managerial and corporate success (Whitely and England, 1980). Managers’
values affect employees’ values and behaviour (Lincoln et al., 1982; Bugdol, 2018) and
eventually coordinate and stabilise the behaviour within the organisation. Consequently,
firm members’ behaviour impacts both internal relationships and external stakeholders
such as customers who are crucial for organisational success (Ho and Taylor, 2007;
Rosenthal and Masarech, 2003; Miroshnik and Basu, 2012).
Values also imply codes (Kluckhohn, 1967) and serve as standards or criteria for conduct
(Williams, 1979). In the corporate context, codes of ethics and conduct thus intend to capture

Enduring beliefs

Arranged according Pertain to

to priority behaviours
Values

Figure 3.
The five
Evaluation of behaviour Relate to context characteristics
of values
Sources: Schwartz (1992), Schwartz and Bilsky (1987) and Authors’ design
IJPPM the managers’ key values (Coughlan, 2005). These codes are a manifestation of ensuring
69,6 appropriate corporate behaviour and conveying values to both internal and external
stakeholders (Coughlan, 2005; Mahajan and Mahajan, 2016). Using corporate codes of
ethics/conduct, companies voluntarily make commitments which establish principles and
standards used to guide employees, their attitude, and thus corporate behaviour (Gordon
and Miyake, 2001; Schwartz, 2001; Weaver, 2006; Mahajan and Mahajan, 2016). Guidance is
1138 essential in an ambiguous and uncertain environment where stable and enduring ethical
values particularly matter (Gehman et al., 2013). Whereas codes tend to express negative
impressions by defining behaviour likely to incur sanctions, values highlight the positive
components of workplace responsibility (Collier and Esteban, 2007). As a result, values and
codes are narrowly linked with each other but may be differentiated by a different context.

4.3 Enacting managerial values

This conceptual view on values is now translated into the organisational meta-perspective.
Senior management publicly states its core values and codes in central documents, for
instance in vision and mission statements, or as standalone artefacts. In this vein, presented
values are called espoused values as they are visible and intended to encourage particular
behaviours from organisational members (Bourne et al., 2019), and to inform external
stakeholders about the preferred behaviour (Purang and Sharma, 2007; Argyris and Schön,
1987). Enacted values, on the other hand, are reflected in an organisation’s daily operations
(Bourne et al., 2019), that is, they are lived and expressed in employees’ behaviour and thus
experienced by all stakeholders. Howell et al. (2012) found that organisational commitment
increased when members perceived congruence between the organisation’s espoused and
enacted values. To achieve this fit between espoused and enacted values, the management
needs to create a shared understanding of what behaviours are expected in living the core
values. For this to happen, the entire staff body must be engaged emotionally and
intellectually (Sullivan et al., 2001). Evidence suggests values systems are intensely enacted
in day-to-day organisational operations (Weaver et al., 1999). A case in point is the EPM
system, which has been found to be not only one of the most proficient management
instruments for building unmitigated employee engagement (Mone et al., 2011; Gupta and
Kumar, 2013; Gruman and Saks, 2011; Katou, 2017); it has also been found to be
instrumental as a channel to convey an organisation’s values system (Weaver et al., 1999;
Trevino, 1990; Mone and London, 2018).

4.4 Assessing enactment of managerial values system

To find out how well managerial values are enacted in a firm, a level-based measure is
applied (Goodman et al., 1982). Dresner (2010) considers maturity modelling as the most
comprehensive level-based measure. This concept has become increasingly popular to
identify degrees of institutionalisation in the field of business (Nesensohn et al., 2014).
Maturity levels capture the extent to which a firm has explicitly and consistently developed
its proficiencies (Forstner et al., 2014) such as the enactment of managerial values.
Therefore, maturity modelling appears to be a suitable concept to be applied in this study.
The capability maturity model has been used for many maturity models in a variety of
areas including culture, knowledge management, business process, supply chain
management, energy and utility management (e.g. Biró et al., 2002; Grundstein, 2008;
Ngai et al., 2013; Paulzen et al., 2002; Van Looy, 2012; Lockamy and McCormack, 2004).
Neher et al. (2018) took a similar approach for the development of their MM-MV. The
MM-MV (see Figure 4) measures the extent to which managerial values are enacted in
organisations by describing six evolutionary stages. Although developed for and applied to
small- and medium-sized enterprises, the concept of the MM-MV can be used in any
organisation. The concept follows the view that an organisation becomes sensitised
 Employee
performance
management
Optimised/
Level 5
Mastered
process
(Quantitatively)

es
alu
Level 4 1139
Managed

lv
ge n
na tio
ria
ma gra
Systematised/
Level 3

ith inte
Linked

g w es
lin lu
Defined

ea va
Level 2

f d of
y o pth
sit De
Level 1 Initial

Level 0
Indifferent/ ten
In
Non-existent
Figure 4.
Maturity model of
managerial values
(MM-MV )
Source: Neher et al. (2018)

about values, builds knowledge and defines its own values, implements them across the
organisation, achieves mastery in their use, and eventually completes enactment (Neher
et al., 2018). That is, the practices at each maturity level prepare the organisation to adopt
practices at the following level (Curtis et al., 2009). At the highest level possible, espoused
and enacted values and beliefs have reached congruence. That is, values dissonance is
reduced and thus employees’ commitment to the organisation and desirable behaviour
increases. As a result, trust and confidence in and acceptability of the EPM process are
likely to be enhanced; and employee engagement is fostered.

5. Improved effectiveness of EPM through values-based behaviour

5.1 Managerial values enactment as a contributor to the EPM system
A meta-perspective and insight into the values concept help highlight the close relationship
between EPM and managerial values. For an EPM system to be effective, the operational
angle is relevant, as is how values driven beliefs and behaviour are lived and expressed
across the organisation. This initial view outside the direct organisational operations and
activities lays the foundation for a smooth interaction between supervisors and managers.
On a meta-level, the literature reveals that managerial values are influencing factors in
determining corporate policy, strategy and objectives (Miroshnik and Basu, 2012;
Bamberger, 1986; England, 1967; Dempsey, 2015). The literature further indicates that
well-enacted values in an organisational setting contribute to day-to-day operations
(Weaver et al., 1999; Chandran and Lobo, 2016) and eventually to increased economic
success (Neher et al., 2018). This is because values guide, motivate, and influence attitudes,
and shape organisational behaviour and operational actions (Boer and Fischer, 2013; Arieli
and Tenne-Gazit, 2017). Thoroughly lived managerial values and codes of conduct/ethics
across an organisation, therefore, guide any operational activities such as the EPM process.
As a result, the more senior management is committed to and aims to enact an ethical
managerial values system, the more the EPM will incorporate integrated ethical and values
practices. The maturity level of enacted managerial values within an organisation thus
contributes to setting the tone of how the organisation handles the EPM process and how
IJPPM effectively it may be conducted. In Figure 5, the degree of values commitment is illustrated
69,6 by the all-encompassing circle defining the “maturity of enacted values”.

5.2 Interaction between EPM and values – development of a new framework

Values commitment forms the firm’s rationale for conducting the EPM, which the
subordinate’s and supervisor’s expectations should be congruent with (Chiang and Birtch,
1140 2010; Milliman et al., 2002; Shen, 2010). This values-based rationale offers the preconditions
to articulate the purpose of the EPM clearly and builds trust between the supervisor and
employee and towards this process. Sharing common values and thus the trust of relying on
another and disclosing sensitive information to another (Gillespie and Mann, 2004)
strengthens the vital implicit purpose of the EPM.
Trust in the organisation and the supervisor enhances employees’ psychological
condition of safety based on an understanding of what is expected from them (Kahn, 1990).
Such an organisational environment allows employees to expect the performance criteria to
be fair and to protect their interests (Saratun, 2016). An understanding of fairness and
trusting relationship between supervisor and employees allow genuine dialogues to take
place and employees to engage based on reliable and valid EPM criteria.
Along with the alignment of the supervisor’s and employees’ values with the managerial
values and the consistent reliability and effective validity of the EPM criteria, the conception
of the five characteristics of values as illustrated in Figure 3 – (a) concepts or enduring
beliefs, (b) pertain to desirable end states or behaviours, (c) transcend specific situations, (d)
guide selection or evaluation of behaviour and events, and (e) are ordered by relative

Maturity of
enacted values

Effective EPM
Based on values
commitment
Ch
ara Trust-based
Acceptability and engagement cte
s ris relationship
lue tic
Va Aligned beliefs across s Congruent
organisation expectations

Specificity
Clear expected behaviour
Clarity of purpose
and guidance to achieve
behaviour Implicit and explicit

Strategic congruence
Clear context of values and
Fair criteria
their priority in organisation
Consistent reliability
Figure 5. effective validity
Circular framework of
an effective EPM
based on values
commitment
importance (Schwartz and Bilsky, 1987; Schwartz, 1992) – can be directly linked with the Employee
additional EPM criteria strategic congruence, specificity, and acceptability and engagement performance
as highlighted in Sections 3.6–3.8 and depicted in Figure 2. management
First, context (c) and order of importance (e) contribute to organisational “strategic
congruence” of EPM. It is crucial for a supervisor/employee to understand the big picture of process
an organisation and thus in which context the organisational/managerial values lie
(i.e. beyond the specific personal situation such as in the EPM process). Equally important is 1141
the understanding of how values are learned, integrated and arranged according to priority
(Rokeach, 1973; Kluckhohn, 1967) by senior management – these values are expected to be
clearly communicated across the organisation. If supervisors seek for strategic congruence
to be able to set priorities and lead their team respectively, EPM might reach its full
potential (Mendibil and MacBryde, 2006).
Second, based on management’s values, expected behaviour (b) and guidance of
behaviour (d) contribute to “specificity”. As values are a key determinant of behaviour
(England, 1967; Rokeach, 1973; Miroshnik and Basu, 2012) and of what an organisation
judges to be desirable, it is vital for an employee to know exactly what the values mean and
how they are lived in the organisation. This sets the scene to comprehend what behaviour is
expected by internal and external stakeholders, and how the employee’s behaviour will be
evaluated through the EPM process.
Finally, values consist of enduring beliefs (a) which are critical for the “acceptability and
engagement” of the EPM system. As beliefs are solid principles that guide a person
throughout life (Rokeach, 1973; Allport, 1961), employees’ beliefs need to be aligned as
closely as possible with management’s beliefs to ensure activities and hierarchical
interaction in the organisation are trusted and accepted. EPM thus emerges as a powerful
and effective process that is broadly recognised, fosters engagement and eventually
contributes to the performance of the organisation.
As the emerging outcome, Figure 5 illustrates the proposed conceptualised circular
framework of an effective EPM process enhanced by the values dimension. From a
meta-perspective, this process is assumed to be more effective when the management’s
values are well-enacted across the organisation. The degree of the values enactment can be
assessed using the MM-MV (refer to Figure 4), which forms the basis of the framework.
From the operational viewpoint, the five characteristics of values contribute, in the first
instance, to foster the EPM criteria strategic congruence, specificity, and acceptability and
engagement, and, eventually, to make the EPM process more effective with each round of
this circular approach/scheme. As mentioned, trust and honest feedback play a crucial role
in this process and depend on how well values are enacted in the organisation.

6. Discussion and conclusion

6.1 Discussion
This study’s main aim is to explore the role of managerial values in shaping EPM practices
focussing on social controls. This implies that managerial values are one trigger that may
affect EPM practices; that is, a linear cause-effect relationship. It is widely acknowledged
that values, and thus managerial values, influence the behaviour of individuals or
employees in an organisational setting (e.g. Westwood and Posner, 1997; Schwartz and
Bilsky, 1987; Rokeach, 1973; England, 1967; Peltonen, 2017). Literature also indicates that
employees identifying with the managerial values have increased engagement and perceive
themselves as part of the firm (Dutton et al., 1994; Rho et al., 2015). By thoroughly living the
values including applying ethical codes of conduct across the firm, employees are much
more committed, enjoy their work and thus actively contribute to the corporate outcome
(Miroshnik and Basu, 2012). Thoroughly lived values are therefore well-enacted within the
organisation and expressed in operational activities such as the EPM process. The degree to
IJPPM which the values are enacted in the firm and thus performed in the EPM process can be
69,6 assessed using the MM-MV (refer to Figure 4). Additionally, Moynihan et al. (2012) found
that prosocial values in organisational life contribute to a successful implementation of
performance management and suggest increased effectiveness. As a result, it is safe to
assume that managerial values contribute to an effective EPM system.
This is only one side of the coin. The experience with the EPM process and the EPM
1142 outcome is vital for employees’ views and feelings towards the organisation. A positive
experience with EPM helps, on the one hand, by reducing employees’ anxiety and
scepticism (Amba-Rao et al., 2000), and, on the other hand, by confirming employees’ beliefs
as well as enhancing their trust in the values, supervisors and management, thereby driving
engagement. That is, managerial values and their enactment are corroborated; employees’
engagement via their commitment to values and the firm is likely to increase. Additionally,
the ability and trust to provide honest feedback and input into the EPM process may foster
employees’ perceptions of equality, acceptance, sense of ownership and empowerment
(Amba-Rao et al., 2000). Feedback in the EPM process is instrumental in evaluating the
ethical climate and values enactment, and thus potentially to initiate actions to further
improve corporate ethics and the maturity level of managerial values. Moreover, the
feedback can enhance the employees’ perception of the voice of HRM which has been
identified as the “strength” of HRM (Bowen and Ostroff, 2004, p. 203).
Correspondingly, commitment also relates to the comparative strength of an individual’s
identification with and involvement in a firm, which is typically considered by “belief in and
acceptance of organizational goals and values, willingness to exert effort on behalf of the
organization, and a desire to maintain membership in the organization” (Mowday et al.,
1982, p. 27). Furthermore, organisational commitment has an impact on well-being (Panaccio
and Vandenberghe, 2009) and has numerous positive benefits. Sanders et al. (2008) argue
that employees who observe strong commitment are more likely to turn down job offers
from head-hunters, even if it is a considerably more appealing option.
In contrast, a poorly administered EPM process neither motivates employees nor guides
personal development (Maley and Kramer, 2014; Baker, 2013; Keeping and Levy, 2000), or
engagement (Gruman and Saks, 2011) nor will ethical managerial values be perceived as
well-enacted. Disappointment and dissatisfaction may not only result in rejecting the
performance review process (Elicker et al., 2006), but also create suspicion and cynicism towards
the values, and therefore dispirit employees and undermine managerial credibility (Collins and
Porras, 1996; Lencioni, 2002). Consequently, commitment and eventually engagement decrease.
In conclusion, this study suggests a circular framework (refer to Figure 5) is an
appropriate way to explain the interaction between managerial values and EPM.
Managerial values, particularly the degree to which the values are enacted in the firm,
impact both EPM – including its criteria, process, outcome and feelings of employees’
engagement (e.g. through the development of social controls incorporating feedback and
genuine communication) – and eventually corporate financial performance (Neher et al.,
2018). Depending on how the EPM process is conducted and the employees perceive the
EPM experience, managerial values are either corroborated or undermined. Feedback from
the EPM process is highly useful to improve or further develop the maturity process using
Neher et al.’s (2018) criteria of the MM-MV (refer to Figure 4). As a result, an effective EPM
process contributes to a positive EPM experience that motivates and guides personal
development. In walking the talk, top management sets the precondition for this circular
framework and ultimately the firm to be successful.

6.2 Limitations, future directions and conclusion

It is important to note the limitations of this study and the need for further research. The
conceptual study is theoretically based and as such all the discussions within this study
have centred on conceptual and empirical works across the values and EPM disciplines. Employee
Based on this first theoretical step to close the gap in the literature, it would next be useful to performance
apply these findings to a real-life business. For example, a research case study investigating management
a firm that has incorporated both the EPM process – ideally using the criteria discussed in
this study – and the MM-MV appears to be a suitable method. Indeed, future studies that process
include empirical data and in particular longitudinal data should be considered to examine
the role of managerial values in shaping EPM and ultimately the impact on sustained 1143
superior financial performance.
In summary, this theory-based research contributes to practitioners by delivering a
concrete framework that illustrates the interactional effects of enacted managerial values
and EPM to embolden social control incorporating effective EPM practices using an
MM-MV. Firms that define systematically link, measure and continuously optimise their
managerial values and values implementation can expect stronger employee commitment
and engagement, and superior financial outcomes (Neher et al., 2018). This integrated
into the EPM aims to guide and support employees’ personal development and
performance. In turn, an effective EPM process can be a conduit to strengthen the
managerial values and norms that a firm wishes to create guiding ethical behaviour of
employees by communicating codes of conduct, providing behavioural guidelines,
delivering training and monitoring ethical decision making (Brown et al., 2005). As a
result, it can be expected that the implementation of this circular framework of an effective
EPM process, which is based on values commitment (Figure 5), may lead to even higher
corporate financial performance.

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IJPPM About the authors
69,6 Alain Neher is Academic in the School of Management and Marketing at Charles Sturt University.
He graduated from the University of Applied Sciences in Business Administration Zurich (Switzerland)
before completing two masters at the Lucerne University of Applied Sciences and Arts (Switzerland)
and a doctorate from Charles Sturt University (Australia). Alain has over 25 years of work experience
including management roles in private and public organisations as well as in a not-for-profit
organisation operating in a multinational environment. His research interests are in, but not limited to,
1152 organisational culture and values, business ethics, corporate governance, social entrepreneurship and
SMEs. Alain Neher is the corresponding author and can be contacted at: aneher@csu.edu.au
Jane Maley’s research intersects the areas of global human resource management and international
business. Her work has appeared in a wealth of top-ranking journals (A*/A), including: International
Journal of Management Reviews, Journal of World Business, Journal of Business Research, Small
Business Economics Journal, Journal of Intercultural Relations, Personnel Review, Industrial Marketing
Management, International Journal of Human Resource Management, Human Resource Management
Journal and Journal of Conflict Management. As part of her ongoing commitment to research, she also
collaborates with colleagues from the UK, Sweden and Spain, as well as in Australia and New Zealand.

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