Evaluating the Performance Measurement System (PMS) in the financial service industry in a developing country: the case of Bangladesh / MAA Mahbubul Islam and Noel Yahanpath

Islam, MAA Mahbubul and Noel, Yahanpath (2013) Evaluating the Performance Measurement System (PMS) in the financial service industry in a developing country: the case of Bangladesh / MAA Mahbubul Islam and Noel Yahanpath. Asia-Pacific Management Accounting Journal, 8 (1). pp. 65-88. ISSN 1675-3194

Abstract

The aim of the paper is to investigate the application of financial and nonfinancial performance measures (value drivers) in the financial service industry in Bangladesh and their linkage to future financial outcomes and a firm’s strategy. Data was obtained from 73 respondent firms and a
descriptive analysis was used. We found that the financial service industry in Bangladesh is still very much reliant on financial performance measures rather than non-financial performance measures. However, the trend of using non-financial performance measures is increasing. We also found that there is a relationship between the use of non-financial performance measures and the resultant future financial outcomes. Moreover, a linkage was found between a firm’s use of different performance measures and its strategy.

Metadata

Item Type: Article
Creators:
Creators
Email / ID Num.
Islam, MAA Mahbubul
UNSPECIFIED
Noel, Yahanpath
UNSPECIFIED
Subjects: H Social Sciences > HD Industries. Land use. Labor > Management. Industrial Management > Organizational effectiveness. Performance measurement
H Social Sciences > HG Finance > Financial management. Business finance. Corporation finance
Divisions: Universiti Teknologi MARA, Shah Alam > Faculty of Accountancy
Journal or Publication Title: Asia-Pacific Management Accounting Journal
UiTM Journal Collections: UiTM Journal > Asia-Pacific Management Accounting Journal (APMAJ)
ISSN: 1675-3194
Volume: 8
Number: 1
Page Range: pp. 65-88
Keywords: Performance measurement system, Financial services industry in Bangladesh, Business strategy
Date: June 2013
URI: https://ir.uitm.edu.my/id/eprint/10823
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