Strategic performance measurement system design and organisational capabilities / Rapiah Mohamed, Wee Shu Hui, Ibrahim Kamal Abdul Rahman and Rozainun Abdul Aziz

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

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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.

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Item Type: Article
Creators:
Creators
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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
Official URL: https://apmaj.uitm.edu.my/
Item ID: 183
Uncontrolled Keywords: Strategic performance measurement, Organisational capabilities, Malaysia
URI: https://ir.uitm.edu.my/id/eprint/183

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183

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