An empirical investigation of the relation between performance measures: evidence from public enterprises in Korea / Tae-Sik Ahn, Kyoung-Joon Cho and Hyung-Rok Jung

Ahn, Tae-Sik and Cho, Kyoung-Joon and Jung, Hyung-Rok (2006) An empirical investigation of the relation between performance measures: evidence from public enterprises in Korea / Tae-Sik Ahn, Kyoung-Joon Cho and Hyung-Rok Jung. Asia-Pacific Management Accounting Journal, 1 (1). pp. 67-98. ISSN 1675-3194

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Abstract

The information age environment requires that firms implement strategic performance measurement systems that focus on intangible assets. These systems are now widely used and implemented in the public sector. However, there have been few studies on the relationship between performance measures. Contingent factors and the management environment of the public sector are fundamentally different from the private sector. Consequently, performance measurement systems should be adapted before they are applied to the public sector. Using the data for 13 Korean public enterprises from 1990 to 2003, this study investigates the relation between performance measures. Our findings suggest that management measures are not significantly associated with goal achievement measures prospectively.

Item Type: Article
Creators:
CreatorsEmail
Ahn, Tae-SikUNSPECIFIED
Cho, Kyoung-JoonUNSPECIFIED
Jung, Hyung-RokUNSPECIFIED
Divisions: Accounting Research Institute (ARI)
Journal or Publication Title: Asia-Pacific Management Accounting Journal
ISSN: 1675-3194
Volume: 1
Number: 1
Page Range: pp. 67-98
Item ID: 165
Uncontrolled Keywords: Korean Public Enterprise, Performance Measurement System, Goal Achievement Measure, Management Measure
Last Modified: 21 Sep 2018 01:41
Depositing User: Staf Pendigitalan 1
URI: http://ir.uitm.edu.my/id/eprint/165

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