Staff View: Performance measurement system in higher educational institutions in Malaysia: an exploratory study of the implementation of balanced scorecard / Nagaretnam Thirumanickam and Bedah Ahmad

Performance measurement system in higher educational institutions in Malaysia: an exploratory study of the implementation of balanced scorecard / Nagaretnam Thirumanickam and Bedah Ahmad

High budget allocations for higher educational institutions have increased the responsibility and accountability of these institutions to their stakeholders. Hence issues of performance measurement and accountability have become very crucial for these institutions. It is necessary for the institutio...

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Main Authors:	Thirumanickam, Nagaretnam, Ahmad, Bedah
Format:	Article
Language:	English
Published:	Faculty of Accountancy 2013
Subjects:	Organizational effectiveness. Performance measurement Higher Education
Online Access:	https://ir.uitm.edu.my/id/eprint/12330/1/12330.pdf https://ir.uitm.edu.my/id/eprint/12330/ https://apmaj.uitm.edu.my/
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id	my.uitm.ir.12330
record_format	eprints
spelling	my.uitm.ir.123302022-07-05T04:27:25Z https://ir.uitm.edu.my/id/eprint/12330/ Performance measurement system in higher educational institutions in Malaysia: an exploratory study of the implementation of balanced scorecard / Nagaretnam Thirumanickam and Bedah Ahmad Thirumanickam, Nagaretnam Ahmad, Bedah Organizational effectiveness. Performance measurement Higher Education High budget allocations for higher educational institutions have increased the responsibility and accountability of these institutions to their stakeholders. Hence issues of performance measurement and accountability have become very crucial for these institutions. It is necessary for the institutions to examine their performance measurement system to achieve organizational excellence. Traditional systems focusing on financial measures only will not suffice and thus the institutions should focus on strategic performance measurement systems including financial and non-financial perspectives. This study aims to examine the type of performance measurement system used by the faculty/department of accountancy in higher educational institutions in Malaysia. The findings of this preliminary study revealed that the perceptions of the responding institutions were in favour of a strategic performance measurement system. However the findings also showed that the institutions were not implementing their performance measurement system in a strategic manner. Faculty of Accountancy 2013-12 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/12330/1/12330.pdf Performance measurement system in higher educational institutions in Malaysia: an exploratory study of the implementation of balanced scorecard / Nagaretnam Thirumanickam and Bedah Ahmad. (2013) Asia-Pacific Management Accounting Journal (APMAJ), 8 (2). pp. 149-173. ISSN 1675-3194 https://apmaj.uitm.edu.my/
institution	Universiti Teknologi Mara
building	Tun Abdul Razak Library
collection	Institutional Repository
continent	Asia
country	Malaysia
content_provider	Universiti Teknologi Mara
content_source	UiTM Institutional Repository
url_provider	http://ir.uitm.edu.my/
language	English
topic	Organizational effectiveness. Performance measurement Higher Education
spellingShingle	Organizational effectiveness. Performance measurement Higher Education Thirumanickam, Nagaretnam Ahmad, Bedah Performance measurement system in higher educational institutions in Malaysia: an exploratory study of the implementation of balanced scorecard / Nagaretnam Thirumanickam and Bedah Ahmad
description	High budget allocations for higher educational institutions have increased the responsibility and accountability of these institutions to their stakeholders. Hence issues of performance measurement and accountability have become very crucial for these institutions. It is necessary for the institutions to examine their performance measurement system to achieve organizational excellence. Traditional systems focusing on financial measures only will not suffice and thus the institutions should focus on strategic performance measurement systems including financial and non-financial perspectives. This study aims to examine the type of performance measurement system used by the faculty/department of accountancy in higher educational institutions in Malaysia. The findings of this preliminary study revealed that the perceptions of the responding institutions were in favour of a strategic performance measurement system. However the findings also showed that the institutions were not implementing their performance measurement system in a strategic manner.
format	Article
author	Thirumanickam, Nagaretnam Ahmad, Bedah
author_facet	Thirumanickam, Nagaretnam Ahmad, Bedah
author_sort	Thirumanickam, Nagaretnam
title	Performance measurement system in higher educational institutions in Malaysia: an exploratory study of the implementation of balanced scorecard / Nagaretnam Thirumanickam and Bedah Ahmad
title_short	Performance measurement system in higher educational institutions in Malaysia: an exploratory study of the implementation of balanced scorecard / Nagaretnam Thirumanickam and Bedah Ahmad
title_full	Performance measurement system in higher educational institutions in Malaysia: an exploratory study of the implementation of balanced scorecard / Nagaretnam Thirumanickam and Bedah Ahmad
title_fullStr	Performance measurement system in higher educational institutions in Malaysia: an exploratory study of the implementation of balanced scorecard / Nagaretnam Thirumanickam and Bedah Ahmad
title_full_unstemmed	Performance measurement system in higher educational institutions in Malaysia: an exploratory study of the implementation of balanced scorecard / Nagaretnam Thirumanickam and Bedah Ahmad
title_sort	performance measurement system in higher educational institutions in malaysia: an exploratory study of the implementation of balanced scorecard / nagaretnam thirumanickam and bedah ahmad
publisher	Faculty of Accountancy
publishDate	2013
url	https://ir.uitm.edu.my/id/eprint/12330/1/12330.pdf https://ir.uitm.edu.my/id/eprint/12330/ https://apmaj.uitm.edu.my/
_version_	1738513829804900352
score	13.211869

Performance measurement system in higher educational institutions in Malaysia: an exploratory study of the implementation of balanced scorecard / Nagaretnam Thirumanickam and Bedah Ahmad

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