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The influence of perceived environmental uncertainty, firm size, and strategy on multiple performance measures usage

The balanced scorecard (BSC) is regarded as the most popular performance measurement system in providing a superior combination of financial and non-financial performance measures. This study empirically investigates the influence of perceived environmental uncertainty, firm size, and business strat...

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Main Author: Jusoh, R.
Format: Article
Published: Academic Journals 2010
Subjects:
H Social Sciences (General)
Online Access:http://eprints.um.edu.my/12552/
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spelling my.um.eprints.125522015-02-04T02:16:06Z http://eprints.um.edu.my/12552/ The influence of perceived environmental uncertainty, firm size, and strategy on multiple performance measures usage Jusoh, R. H Social Sciences (General) The balanced scorecard (BSC) is regarded as the most popular performance measurement system in providing a superior combination of financial and non-financial performance measures. This study empirically investigates the influence of perceived environmental uncertainty, firm size, and business strategy on the use of multiple performance measures among 120 Malaysian manufacturing firms. The balanced scorecard's four dimensions were used to operationalise the multiple performance measures. Data used in this study was obtained from mailed questionnaires sent to the top managers of randomly selected manufacturing firms. The results suggest that perceived environmental uncertainty negatively influences the extent of use of financial and internal processes measures, while prospector strategy positively influences the extent of use of innovation and learning and overall balanced scorecard ( BSC) measures. The results also reveal that analyzer strategy has a significant and positive impact on the use of time-focused customer measures, while firm size has a significant and positive impact on the use of innovation and learning measures. Academic Journals 2010 Article PeerReviewed Jusoh, R. (2010) The influence of perceived environmental uncertainty, firm size, and strategy on multiple performance measures usage. African Journal of Business Management, 4 (10). pp. 1972-1984.
institution Universiti Malaya
building UM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Malaya
content_source UM Research Repository
url_provider http://eprints.um.edu.my/
topic H Social Sciences (General)
spellingShingle H Social Sciences (General)
Jusoh, R.
The influence of perceived environmental uncertainty, firm size, and strategy on multiple performance measures usage
description The balanced scorecard (BSC) is regarded as the most popular performance measurement system in providing a superior combination of financial and non-financial performance measures. This study empirically investigates the influence of perceived environmental uncertainty, firm size, and business strategy on the use of multiple performance measures among 120 Malaysian manufacturing firms. The balanced scorecard's four dimensions were used to operationalise the multiple performance measures. Data used in this study was obtained from mailed questionnaires sent to the top managers of randomly selected manufacturing firms. The results suggest that perceived environmental uncertainty negatively influences the extent of use of financial and internal processes measures, while prospector strategy positively influences the extent of use of innovation and learning and overall balanced scorecard ( BSC) measures. The results also reveal that analyzer strategy has a significant and positive impact on the use of time-focused customer measures, while firm size has a significant and positive impact on the use of innovation and learning measures.
format Article
author Jusoh, R.
author_facet Jusoh, R.
author_sort Jusoh, R.
title The influence of perceived environmental uncertainty, firm size, and strategy on multiple performance measures usage
title_short The influence of perceived environmental uncertainty, firm size, and strategy on multiple performance measures usage
title_full The influence of perceived environmental uncertainty, firm size, and strategy on multiple performance measures usage
title_fullStr The influence of perceived environmental uncertainty, firm size, and strategy on multiple performance measures usage
title_full_unstemmed The influence of perceived environmental uncertainty, firm size, and strategy on multiple performance measures usage
title_sort influence of perceived environmental uncertainty, firm size, and strategy on multiple performance measures usage
publisher Academic Journals
publishDate 2010
url http://eprints.um.edu.my/12552/
_version_ 1643689323496734720
score 13.211869

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