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Configuring the Performance Measurement Systems of Small Medium Enterprises from the Life Cycle Perspective

The purpose of this paper is to examine the attributes of Performance Measurement Systems (PMS) of the Malaysian Small Medium Enterprises (SMEs), from an organizational life-cycle perspective. It was suggested that PMS is less comprehensive at birth stage, most comprehensive in the growth stage an...

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Main Authors: Sofiah Md Auzair,, Amizawati Mohd Amir,, Zulaihan Ismail,
Format: Article
Published: 2019
Subjects:
HB Economic Theory
Online Access:https://ejournal.ukm.my/ajac/article/view/32497
http://library.oum.edu.my/repository/1291/
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id my.oum.1291
record_format eprints
spelling my.oum.12912020-12-16T10:43:17Z Configuring the Performance Measurement Systems of Small Medium Enterprises from the Life Cycle Perspective Sofiah Md Auzair, Amizawati Mohd Amir, Zulaihan Ismail, HB Economic Theory The purpose of this paper is to examine the attributes of Performance Measurement Systems (PMS) of the Malaysian Small Medium Enterprises (SMEs), from an organizational life-cycle perspective. It was suggested that PMS is less comprehensive at birth stage, most comprehensive in the growth stage and decrease at the maturity stage of the life-cycle. The more comprehensive use of PMS is expected to be associated with higher organizational performance. Survey questionnaires were administered to managers yielding 90 usable responses. Using cluster analysis, SMEs were categorized into birth, growth and maturity stages. The findings support the hypotheses and thereby provide evidence on the variations of PMS attributes among SMEs across the life cycle stages. The study contributes to knowledge on internal consistencies between organizational factors at each organizational life-cycle stages that has implications for management control systems. To the practice, it provides evidence on organizational adaptations to changes in firm’s strategy and structure. (Abstract by authors) 2019 Article PeerReviewed https://ejournal.ukm.my/ajac/article/view/32497 Sofiah Md Auzair, and Amizawati Mohd Amir, and Zulaihan Ismail, (2019) Configuring the Performance Measurement Systems of Small Medium Enterprises from the Life Cycle Perspective. Asian Journal of Accounting and Governance, 11. ISSN 2180-3838 http://library.oum.edu.my/repository/1291/
institution Open University Malaysia
building OUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Open University Malaysia
content_source OUM Knowledge Repository
url_provider http://library.oum.edu.my/repository/
topic HB Economic Theory
spellingShingle HB Economic Theory
Sofiah Md Auzair,
Amizawati Mohd Amir,
Zulaihan Ismail,
Configuring the Performance Measurement Systems of Small Medium Enterprises from the Life Cycle Perspective
description The purpose of this paper is to examine the attributes of Performance Measurement Systems (PMS) of the Malaysian Small Medium Enterprises (SMEs), from an organizational life-cycle perspective. It was suggested that PMS is less comprehensive at birth stage, most comprehensive in the growth stage and decrease at the maturity stage of the life-cycle. The more comprehensive use of PMS is expected to be associated with higher organizational performance. Survey questionnaires were administered to managers yielding 90 usable responses. Using cluster analysis, SMEs were categorized into birth, growth and maturity stages. The findings support the hypotheses and thereby provide evidence on the variations of PMS attributes among SMEs across the life cycle stages. The study contributes to knowledge on internal consistencies between organizational factors at each organizational life-cycle stages that has implications for management control systems. To the practice, it provides evidence on organizational adaptations to changes in firm’s strategy and structure. (Abstract by authors)
format Article
author Sofiah Md Auzair,
Amizawati Mohd Amir,
Zulaihan Ismail,
author_facet Sofiah Md Auzair,
Amizawati Mohd Amir,
Zulaihan Ismail,
author_sort Sofiah Md Auzair,
title Configuring the Performance Measurement Systems of Small Medium Enterprises from the Life Cycle Perspective
title_short Configuring the Performance Measurement Systems of Small Medium Enterprises from the Life Cycle Perspective
title_full Configuring the Performance Measurement Systems of Small Medium Enterprises from the Life Cycle Perspective
title_fullStr Configuring the Performance Measurement Systems of Small Medium Enterprises from the Life Cycle Perspective
title_full_unstemmed Configuring the Performance Measurement Systems of Small Medium Enterprises from the Life Cycle Perspective
title_sort configuring the performance measurement systems of small medium enterprises from the life cycle perspective
publishDate 2019
url https://ejournal.ukm.my/ajac/article/view/32497
http://library.oum.edu.my/repository/1291/
_version_ 1687396393625321472
score 13.211869

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