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 (APMAJ), 1 (1). pp. 67-98. ISSN 1675-3194

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.

Metadata

Item Type: Article
Creators:
Creators
Email / ID Num.
Ahn, Tae-Sik
UNSPECIFIED
Cho, Kyoung-Joon
UNSPECIFIED
Jung, Hyung-Rok
UNSPECIFIED
Divisions: Universiti Teknologi MARA, Shah Alam > Accounting Research Institute (ARI)
Journal or Publication Title: Asia-Pacific Management Accounting Journal (APMAJ)
UiTM Journal Collections: UiTM Journal > Asia-Pacific Management Accounting Journal (APMAJ)
ISSN: 1675-3194
Volume: 1
Number: 1
Page Range: pp. 67-98
Keywords: Korean Public Enterprise, Performance Measurement System, Goal Achievement Measure, Management Measure
Date: December 2006
URI: https://ir.uitm.edu.my/id/eprint/165
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165

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