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 (APMAJ), 4 (1).
pp. 35-63.
ISSN 1675-3194
Official URL: https://apmaj.uitm.edu.my/
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.
Metadata
| Item Type: | Article |
|---|---|
| Creators: | Creators Email / ID Num. Mohamed, Rapiah UNSPECIFIED Hui, Wee Shu UNSPECIFIED Abdul Rahman, Ibrahim Kamal UNSPECIFIED Abdul Aziz, Rozainun 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: | 4 |
| Number: | 1 |
| Page Range: | pp. 35-63 |
| Keywords: | Strategic performance measurement, Organisational capabilities, Malaysia |
| Date: | July 2009 |
| URI: | https://ir.uitm.edu.my/id/eprint/183 |
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