Strategic performance measurement system design and organisational capabilities / Rapiah Mohamed, Wee Shu Hui, Ibrahim Kamal Abdul Rahman and Rozainun Abdul Aziz

Mohamed, Rapiah and Hui, Wee Shu and Abdul Rahman, Ibrahim Kamal and Abdul Aziz, Rozainun (2009) Strategic performance measurement system design and organisational capabilities / Rapiah Mohamed, Wee Shu Hui, Ibrahim Kamal Abdul Rahman and Rozainun Abdul Aziz. Asia-Pacific Management Accounting Journal, 4 (1). pp. 35-63. ISSN 1675-3194

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Abstract

This paper reports the results of strategic performance measurement system (SPMS) design and organisational capabilities i.e. market orientation, entrepreneurship, innovation and organisational learning. The main research question of this study is ‘does the adoption of SPMS that consists of financial and non-financial measures enhance organisational capabilities’. The data was collected using a mail survey to top management of listed companies in Malaysia. The results found that overall SPMS design had a statistically significant influence on organisational capabilities.

Item Type: Article
Uncontrolled Keywords: Strategic performance measurement, Organisational capabilities, Malaysia
Subjects: H Social Sciences > HD Industries. Land use. Labor > Management. Industrial Management > Knowledge management. Organizational learning > Malaysia
H Social Sciences > HD Industries. Land use. Labor > Management. Industrial Management > Organizational effectiveness. Performance measurement > Malaysia
Divisions: Accounting Research Institute (ARI)
Depositing User: Staf Pendigitan 1
Date Deposited: 01 Apr 2010 06:24
Last Modified: 20 Jun 2017 07:41
URI: http://ir.uitm.edu.my/id/eprint/183

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