Cover Image

The moderating role of employees’ professionalism on BSC usage and organizational performance relationship

Innovations in management accounting practices require placing more comprehensive integrated performance measures to improve performance. Although there is evidence on the practice of balanced scorecard (BSC) in Malaysia, little is known about the influence of BSC usage to organizational performance...

Full description

Saved in:
Bibliographic Details
Main Authors: Bakil Saleh Mohamad Dhaifallah,, Sofiah Md Auzair,, Ruhanita Maelah,
Format: Article
Language:English
Published: Penerbit Universiti Kebangsaan Malaysia 2018
Online Access:http://journalarticle.ukm.my/19729/1/28774-91512-1-PB.pdf
http://journalarticle.ukm.my/19729/
https://ejournal.ukm.my/ajac/issue/view/1139/showToc
Tags: Add Tag
No Tags, Be the first to tag this record!
id my-ukm.journal.19729
record_format eprints
spelling my-ukm.journal.197292022-09-15T01:48:45Z http://journalarticle.ukm.my/19729/ The moderating role of employees’ professionalism on BSC usage and organizational performance relationship Bakil Saleh Mohamad Dhaifallah, Sofiah Md Auzair, Ruhanita Maelah, Innovations in management accounting practices require placing more comprehensive integrated performance measures to improve performance. Although there is evidence on the practice of balanced scorecard (BSC) in Malaysia, little is known about the influence of BSC usage to organizational performance and factors that improves this relationship. This paper examines the moderating effect of employees’ professionalism on the relationship between BSC usage and organizational performance. A questionnaire survey was administered to chief financial officers (CFOs) of Malaysian manufacturing firms. Using 110 responses, the findings indicate that professionalism of staffs significantly enhanced the relationship between BSC usage and organizational performance. Specifically, the findings suggest that social obligation dimension strengthens the implication of using the firms’ BSC. Penerbit Universiti Kebangsaan Malaysia 2018 Article PeerReviewed application/pdf en http://journalarticle.ukm.my/19729/1/28774-91512-1-PB.pdf Bakil Saleh Mohamad Dhaifallah, and Sofiah Md Auzair, and Ruhanita Maelah, (2018) The moderating role of employees’ professionalism on BSC usage and organizational performance relationship. Asian Journal of Accounting and Governance, 10 . pp. 135-143. ISSN 2180-3838 https://ejournal.ukm.my/ajac/issue/view/1139/showToc
institution Universiti Kebangsaan Malaysia
building 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 Innovations in management accounting practices require placing more comprehensive integrated performance measures to improve performance. Although there is evidence on the practice of balanced scorecard (BSC) in Malaysia, little is known about the influence of BSC usage to organizational performance and factors that improves this relationship. This paper examines the moderating effect of employees’ professionalism on the relationship between BSC usage and organizational performance. A questionnaire survey was administered to chief financial officers (CFOs) of Malaysian manufacturing firms. Using 110 responses, the findings indicate that professionalism of staffs significantly enhanced the relationship between BSC usage and organizational performance. Specifically, the findings suggest that social obligation dimension strengthens the implication of using the firms’ BSC.
format Article
author Bakil Saleh Mohamad Dhaifallah,
Sofiah Md Auzair,
Ruhanita Maelah,
spellingShingle Bakil Saleh Mohamad Dhaifallah,
Sofiah Md Auzair,
Ruhanita Maelah,
The moderating role of employees’ professionalism on BSC usage and organizational performance relationship
author_facet Bakil Saleh Mohamad Dhaifallah,
Sofiah Md Auzair,
Ruhanita Maelah,
author_sort Bakil Saleh Mohamad Dhaifallah,
title The moderating role of employees’ professionalism on BSC usage and organizational performance relationship
title_short The moderating role of employees’ professionalism on BSC usage and organizational performance relationship
title_full The moderating role of employees’ professionalism on BSC usage and organizational performance relationship
title_fullStr The moderating role of employees’ professionalism on BSC usage and organizational performance relationship
title_full_unstemmed The moderating role of employees’ professionalism on BSC usage and organizational performance relationship
title_sort moderating role of employees’ professionalism on bsc usage and organizational performance relationship
publisher Penerbit Universiti Kebangsaan Malaysia
publishDate 2018
url http://journalarticle.ukm.my/19729/1/28774-91512-1-PB.pdf
http://journalarticle.ukm.my/19729/
https://ejournal.ukm.my/ajac/issue/view/1139/showToc
_version_ 1744354641887363072
score 13.211869

Similar Items