Perceived goal importance, knowledge and accessibility of performance information: Testing mediation and moderation effects on medical professionals’ achievement of performance targets ¹

This article contributes to prior accounting and public management research on performance measurement systems’ (PMSs) effectiveness in professional organisations, exploring how medical professionals’ perception regarding goal importance, knowledge of information, accessibility information affect their achievement individual-level targets. The study draws primary secondary data from 128 Italian healthcare professionals about perceptions factual performance. findings show that perceived importance is positively related one's individual peer information; this relation moderated by accessibility, (but not peer) fully mediates the between