Seminario: Performance measurement systems and managerial performance: The indirect role of flourishing and learning attitude

 Ponente: Rubia Frehner Poffo

Fecha: 27 de mayo de 2026

Hora: 12:30 h.

Lugar: Edf 7, planta 3ª, Sala de Seminarios 30

The study investigates how the diagnostic and interactive uses of management control systems influence managerial performance through flourishing and learning attitude. It is grounded in the perspective that management control systems may simultaneously foster adaptation, learning, and human development, while also intensifying pressures and tensions within organizational environments. In this context, flourishing is understood as a multidimensional psychological state associated with engagement, purpose, positive emotions, and accomplishment at work. Drawing on Social Cognitive Theory, the study proposes a theoretical model in which environmental.