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Integrated performance measurement system in Small and Medium Enterprises: the role of leadership and decision-making style

The purpose of this study is to observe the integrated performance measurement system (IPMS) based on the perspective of Small and Medium Enterprises (SMEs). Building on the upper echelons perspective, the study investigates the role of SME entrepreneurs/top management leadership in determining th...

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Main Authors: Amizawati Mohd Amir,, Sofiah Md Auzair,, Zulaihan Ismail,
Format: Article
Language:English
Published: Fakulti Ekonomi dan Pengurusan 2014
Online Access:http://journalarticle.ukm.my/8506/1/8756-23247-1-PB.pdf
http://journalarticle.ukm.my/8506/
http://ejournal.ukm.my/ajac/issue/view/563
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spelling my-ukm.journal.85062016-12-14T06:47:23Z http://journalarticle.ukm.my/8506/ Integrated performance measurement system in Small and Medium Enterprises: the role of leadership and decision-making style Amizawati Mohd Amir, Sofiah Md Auzair, Zulaihan Ismail, The purpose of this study is to observe the integrated performance measurement system (IPMS) based on the perspective of Small and Medium Enterprises (SMEs). Building on the upper echelons perspective, the study investigates the role of SME entrepreneurs/top management leadership in determining the implementation of IPMS to assist them in making decisions. IPMS is a useful managerial tool for measuring and improving the decision-making and control process among the SMEs. Our results, based on a survey administered to 90 SMEs, reveal that leadership style has no direct effect on the IPMS practice. Instead, the decision-making style mediates the relationship between the leadership style and IPMS. Regardless of the different leadership styles, we find that a comprehensive decision approach is the way of making decisions that emphasize the integration between financial and nonfinancial measures, and between internal and external factors. Fakulti Ekonomi dan Pengurusan 2014 Article PeerReviewed application/pdf en http://journalarticle.ukm.my/8506/1/8756-23247-1-PB.pdf Amizawati Mohd Amir, and Sofiah Md Auzair, and Zulaihan Ismail, (2014) Integrated performance measurement system in Small and Medium Enterprises: the role of leadership and decision-making style. Asian Journal of Accounting and Governance, 5 . pp. 47-56. ISSN 2180-3838 http://ejournal.ukm.my/ajac/issue/view/563
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 purpose of this study is to observe the integrated performance measurement system (IPMS) based on the perspective of Small and Medium Enterprises (SMEs). Building on the upper echelons perspective, the study investigates the role of SME entrepreneurs/top management leadership in determining the implementation of IPMS to assist them in making decisions. IPMS is a useful managerial tool for measuring and improving the decision-making and control process among the SMEs. Our results, based on a survey administered to 90 SMEs, reveal that leadership style has no direct effect on the IPMS practice. Instead, the decision-making style mediates the relationship between the leadership style and IPMS. Regardless of the different leadership styles, we find that a comprehensive decision approach is the way of making decisions that emphasize the integration between financial and nonfinancial measures, and between internal and external factors.
format Article
author Amizawati Mohd Amir,
Sofiah Md Auzair,
Zulaihan Ismail,
spellingShingle Amizawati Mohd Amir,
Sofiah Md Auzair,
Zulaihan Ismail,
Integrated performance measurement system in Small and Medium Enterprises: the role of leadership and decision-making style
author_facet Amizawati Mohd Amir,
Sofiah Md Auzair,
Zulaihan Ismail,
author_sort Amizawati Mohd Amir,
title Integrated performance measurement system in Small and Medium Enterprises: the role of leadership and decision-making style
title_short Integrated performance measurement system in Small and Medium Enterprises: the role of leadership and decision-making style
title_full Integrated performance measurement system in Small and Medium Enterprises: the role of leadership and decision-making style
title_fullStr Integrated performance measurement system in Small and Medium Enterprises: the role of leadership and decision-making style
title_full_unstemmed Integrated performance measurement system in Small and Medium Enterprises: the role of leadership and decision-making style
title_sort integrated performance measurement system in small and medium enterprises: the role of leadership and decision-making style
publisher Fakulti Ekonomi dan Pengurusan
publishDate 2014
url http://journalarticle.ukm.my/8506/1/8756-23247-1-PB.pdf
http://journalarticle.ukm.my/8506/
http://ejournal.ukm.my/ajac/issue/view/563
_version_ 1643737486323613696
score 13.211869

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