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Performance measurement system, organisational learning and business unit performance in Islamic Banks

This study examines the relationship between performance measurement systems (PMS), business unit, and profit and loss sharing (PLS) financing performance in Islamic Banks. Two elements of PMS were studied –strategic PMS and interactive use of PMS. Utilising the survey method, questionnaires were ma...

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Main Authors: Ataina Hudayati,, Sofiah Md Auzair,
Format: Article
Language:English
Published: FEP 2011
Online Access:http://journalarticle.ukm.my/5437/1/vol2ch1.pdf
http://journalarticle.ukm.my/5437/
http://www.ukm.my/ajag/issues.html
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spelling my-ukm.journal.54372016-12-14T06:38:27Z http://journalarticle.ukm.my/5437/ Performance measurement system, organisational learning and business unit performance in Islamic Banks Ataina Hudayati, Sofiah Md Auzair, This study examines the relationship between performance measurement systems (PMS), business unit, and profit and loss sharing (PLS) financing performance in Islamic Banks. Two elements of PMS were studied –strategic PMS and interactive use of PMS. Utilising the survey method, questionnaires were mailed to 256 business units of Islamic Banks in Indonesia, of which 99 were returned. Employing the resourced-based view, it is expected that the effect of PMS on both performances is indirect through organisational learning. Nevertheless, strategic PMS is also expected to have a direct relationship with business unit performance. Tested using Partial Least Squares regression, the results indicate that the interactive use of PMS is indirectly related to performances through organisational learning. Strategic PMS was found to be directly related to business unit performance. The findings highlight the role of PMS in enhancing organisational learning in Islamic Banks, which translates into high performance. FEP 2011 Article PeerReviewed application/pdf en http://journalarticle.ukm.my/5437/1/vol2ch1.pdf Ataina Hudayati, and Sofiah Md Auzair, (2011) Performance measurement system, organisational learning and business unit performance in Islamic Banks. Asian Journal of Accounting and Governance, 2 . pp. 1-13. ISSN 2180-3838 http://www.ukm.my/ajag/issues.html
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 This study examines the relationship between performance measurement systems (PMS), business unit, and profit and loss sharing (PLS) financing performance in Islamic Banks. Two elements of PMS were studied –strategic PMS and interactive use of PMS. Utilising the survey method, questionnaires were mailed to 256 business units of Islamic Banks in Indonesia, of which 99 were returned. Employing the resourced-based view, it is expected that the effect of PMS on both performances is indirect through organisational learning. Nevertheless, strategic PMS is also expected to have a direct relationship with business unit performance. Tested using Partial Least Squares regression, the results indicate that the interactive use of PMS is indirectly related to performances through organisational learning. Strategic PMS was found to be directly related to business unit performance. The findings highlight the role of PMS in enhancing organisational learning in Islamic Banks, which translates into high performance.
format Article
author Ataina Hudayati,
Sofiah Md Auzair,
spellingShingle Ataina Hudayati,
Sofiah Md Auzair,
Performance measurement system, organisational learning and business unit performance in Islamic Banks
author_facet Ataina Hudayati,
Sofiah Md Auzair,
author_sort Ataina Hudayati,
title Performance measurement system, organisational learning and business unit performance in Islamic Banks
title_short Performance measurement system, organisational learning and business unit performance in Islamic Banks
title_full Performance measurement system, organisational learning and business unit performance in Islamic Banks
title_fullStr Performance measurement system, organisational learning and business unit performance in Islamic Banks
title_full_unstemmed Performance measurement system, organisational learning and business unit performance in Islamic Banks
title_sort performance measurement system, organisational learning and business unit performance in islamic banks
publisher FEP
publishDate 2011
url http://journalarticle.ukm.my/5437/1/vol2ch1.pdf
http://journalarticle.ukm.my/5437/
http://www.ukm.my/ajag/issues.html
_version_ 1643736413207789568
score 13.211869

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