Factors that affect performance measurement system: a critical review / Farhana Zaman and Daeyoung Yoon.

Zaman, Farhana and Yoon, Daeyoung (2016) Factors that affect performance measurement system: a critical review / Farhana Zaman and Daeyoung Yoon. Asia-Pacific Management Accounting Journal (APMAJ), 11 (2). pp. 79-106. ISSN 2550-1631

Abstract

This paper aims to synthesize the research findings on the factors that are related to the uses of performance measures and to realize future research opportunities in this study area. The analysis is based on an in-depth review of several empirical studies published in high quality academic journals in accounting and management. This review paper considers articles published from January 1995 to December 2015. The findings of the paper show that many internal and external factors of an organization, such as size, organizational structure, environmental uncertainty, strategy, market competition, and many other contextual variables, influence the uses of performance measures. Some of these contextual factors are either controllable or not. Therefore, researchers and practitioners need to be conscious of these contingencies before using and analyzing the consequences of performance measures.

Metadata

Item Type: Article
Creators:
CreatorsID Num. / Email
Zaman, FarhanaUNSPECIFIED
Yoon, DaeyoungUNSPECIFIED
Subjects: H Social Sciences > HD Industries. Land use. Labor > Management. Industrial Management > Planning. Business planning. Strategic planning
H Social Sciences > HD Industries. Land use. Labor > Management. Industrial Management > Organizational effectiveness. Performance measurement
H Social Sciences > HF Commerce > Personnel management. Employment management > Performance standards
H Social Sciences > HF Commerce > Personnel management. Employment management > Performance technology
Divisions: Universiti Teknologi MARA, Shah Alam > Accounting Research Institute (ARI)
Journal or Publication Title: Asia-Pacific Management Accounting Journal (APMAJ)
Journal: UiTM Journal > Asia-Pacific Management Accounting Journal (APMAJ)
ISSN: 2550-1631
Volume: 11
Number: 2
Page Range: pp. 79-106
Item ID: 29961
Uncontrolled Keywords: Performance measures, Financial measures, Non-financial measures, multiple measures
URI: http://ir.uitm.edu.my/id/eprint/29961

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