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Performance measurement system mechanisms and service process type

The paper adds to the stream of Performance Measurement System (PMS) research with understanding the relationship between service activities and PMS design. Focusing on the association between service process types and the ways of measuring activities, the study provides a preliminary exploratory st...

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Main Authors: Amizawati Mohd Amir,, Nik Nazli Nik Ahmad,, Muslim Har Sani Mohamad,
Format: Article
Language:English
Published: 2010
Online Access:http://journalarticle.ukm.my/1776/1/abstract-amizawati-2010-1.pdf
http://journalarticle.ukm.my/1776/
http://www.ukm.my/fep
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spelling my-ukm.journal.17762016-12-14T06:30:13Z http://journalarticle.ukm.my/1776/ Performance measurement system mechanisms and service process type Amizawati Mohd Amir, Nik Nazli Nik Ahmad, Muslim Har Sani Mohamad, The paper adds to the stream of Performance Measurement System (PMS) research with understanding the relationship between service activities and PMS design. Focusing on the association between service process types and the ways of measuring activities, the study provides a preliminary exploratory study on the practical aspect of PMS design. Using a combination of both survey and in depth interviews, the findings show that service type has insignificant relationship with choice of measurement mechanisms. Instead other factors, strategy, intensity of competition and size, determine the measurement approaches. More importantly, the results indicate that the PMS mechanisms of professional service firms are not much different from that of mass service firms. The evidence, thus, suggests that PMS is designed in a way that matches the organizational objectives rather than focuses on the uniqueness of service businesses 2010 Article PeerReviewed application/pdf en http://journalarticle.ukm.my/1776/1/abstract-amizawati-2010-1.pdf Amizawati Mohd Amir, and Nik Nazli Nik Ahmad, and Muslim Har Sani Mohamad, (2010) Performance measurement system mechanisms and service process type. Asian Journal of Accounting And Governance, 1 . http://www.ukm.my/fep
institution Universiti Kebangsaan Malaysia
building Perpustakaan Tun Sri Lanang Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Kebangsaan Malaysia
content_source UKM Journal Article Repository
url_provider http://journalarticle.ukm.my/
language English
description The paper adds to the stream of Performance Measurement System (PMS) research with understanding the relationship between service activities and PMS design. Focusing on the association between service process types and the ways of measuring activities, the study provides a preliminary exploratory study on the practical aspect of PMS design. Using a combination of both survey and in depth interviews, the findings show that service type has insignificant relationship with choice of measurement mechanisms. Instead other factors, strategy, intensity of competition and size, determine the measurement approaches. More importantly, the results indicate that the PMS mechanisms of professional service firms are not much different from that of mass service firms. The evidence, thus, suggests that PMS is designed in a way that matches the organizational objectives rather than focuses on the uniqueness of service businesses
format Article
author Amizawati Mohd Amir,
Nik Nazli Nik Ahmad,
Muslim Har Sani Mohamad,
spellingShingle Amizawati Mohd Amir,
Nik Nazli Nik Ahmad,
Muslim Har Sani Mohamad,
Performance measurement system mechanisms and service process type
author_facet Amizawati Mohd Amir,
Nik Nazli Nik Ahmad,
Muslim Har Sani Mohamad,
author_sort Amizawati Mohd Amir,
title Performance measurement system mechanisms and service process type
title_short Performance measurement system mechanisms and service process type
title_full Performance measurement system mechanisms and service process type
title_fullStr Performance measurement system mechanisms and service process type
title_full_unstemmed Performance measurement system mechanisms and service process type
title_sort performance measurement system mechanisms and service process type
publishDate 2010
url http://journalarticle.ukm.my/1776/1/abstract-amizawati-2010-1.pdf
http://journalarticle.ukm.my/1776/
http://www.ukm.my/fep
_version_ 1643735147191730176
score 13.211869

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