Strategic performance measurement system design and organisational capabilities / Rapiah Mohamed, Wee Shu Hui, Ibrahim Kamal Abdul Rahman and Rozainun Abdul Aziz
This paper reports the results of strategic performance measurement system (SPMS) design and organisational capabilities i.e. market orientation, entrepreneurship, innovation and organisational learning. The main research question of this study is ‘does the adoption of SPMS that consists of financia...
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| Main Authors: | , , , |
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| Format: | Article |
| Language: | en |
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Accounting Research Institute, Faculty of Accountancy & UiTM Press
2009
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| Online Access: | https://ir.uitm.edu.my/id/eprint/183/1/AJ_RAPIAH%20MOHAMED%20APMAJ%2009.pdf https://ir.uitm.edu.my/id/eprint/183/ https://apmaj.uitm.edu.my/ |
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| _version_ | 1833057833389654016 |
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| author | Mohamed, Rapiah Hui, Wee Shu Abdul Rahman, Ibrahim Kamal Abdul Aziz, Rozainun |
| author_facet | Mohamed, Rapiah Hui, Wee Shu Abdul Rahman, Ibrahim Kamal Abdul Aziz, Rozainun |
| author_sort | Mohamed, Rapiah |
| building | Tun Abdul Razak Library |
| collection | Institutional Repository |
| content_provider | Universiti Teknologi Mara |
| content_source | UiTM Institutional Repository |
| continent | Asia |
| country | Malaysia |
| description | This paper reports the results of strategic performance measurement system (SPMS) design and organisational capabilities i.e. market orientation, entrepreneurship, innovation and organisational learning. The main research question of this study is ‘does the adoption of SPMS that consists of financial and non-financial measures enhance organisational capabilities’. The data was collected using a mail survey to top management of listed companies in Malaysia. The results found that overall SPMS design had a statistically significant influence on organisational capabilities. |
| format | Article |
| id | my.uitm.ir-183 |
| institution | Universiti Teknologi Mara |
| language | en |
| publishDate | 2009 |
| publisher | Accounting Research Institute, Faculty of Accountancy & UiTM Press |
| record_format | eprints |
| spelling | my.uitm.ir-1832017-06-20T07:41:36Z https://ir.uitm.edu.my/id/eprint/183/ Strategic performance measurement system design and organisational capabilities / Rapiah Mohamed, Wee Shu Hui, Ibrahim Kamal Abdul Rahman and Rozainun Abdul Aziz apmaj Mohamed, Rapiah Hui, Wee Shu Abdul Rahman, Ibrahim Kamal Abdul Aziz, Rozainun This paper reports the results of strategic performance measurement system (SPMS) design and organisational capabilities i.e. market orientation, entrepreneurship, innovation and organisational learning. The main research question of this study is ‘does the adoption of SPMS that consists of financial and non-financial measures enhance organisational capabilities’. The data was collected using a mail survey to top management of listed companies in Malaysia. The results found that overall SPMS design had a statistically significant influence on organisational capabilities. Accounting Research Institute, Faculty of Accountancy & UiTM Press 2009-07 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/183/1/AJ_RAPIAH%20MOHAMED%20APMAJ%2009.pdf Strategic performance measurement system design and organisational capabilities / Rapiah Mohamed, Wee Shu Hui, Ibrahim Kamal Abdul Rahman and Rozainun Abdul Aziz. (2009) Asia-Pacific Management Accounting Journal (APMAJ) <https://ir.uitm.edu.my/view/publication/Asia-Pacific_Management_Accounting_Journal_=28APMAJ=29/>, 4 (1). pp. 35-63. ISSN 1675-3194 https://apmaj.uitm.edu.my/ |
| spellingShingle | Mohamed, Rapiah Hui, Wee Shu Abdul Rahman, Ibrahim Kamal Abdul Aziz, Rozainun Strategic performance measurement system design and organisational capabilities / Rapiah Mohamed, Wee Shu Hui, Ibrahim Kamal Abdul Rahman and Rozainun Abdul Aziz |
| title | Strategic performance measurement system design and organisational capabilities / Rapiah Mohamed, Wee Shu Hui, Ibrahim Kamal Abdul Rahman and Rozainun Abdul Aziz |
| title_full | Strategic performance measurement system design and organisational capabilities / Rapiah Mohamed, Wee Shu Hui, Ibrahim Kamal Abdul Rahman and Rozainun Abdul Aziz |
| title_fullStr | Strategic performance measurement system design and organisational capabilities / Rapiah Mohamed, Wee Shu Hui, Ibrahim Kamal Abdul Rahman and Rozainun Abdul Aziz |
| title_full_unstemmed | Strategic performance measurement system design and organisational capabilities / Rapiah Mohamed, Wee Shu Hui, Ibrahim Kamal Abdul Rahman and Rozainun Abdul Aziz |
| title_short | Strategic performance measurement system design and organisational capabilities / Rapiah Mohamed, Wee Shu Hui, Ibrahim Kamal Abdul Rahman and Rozainun Abdul Aziz |
| title_sort | strategic performance measurement system design and organisational capabilities / rapiah mohamed, wee shu hui, ibrahim kamal abdul rahman and rozainun abdul aziz |
| url | https://ir.uitm.edu.my/id/eprint/183/1/AJ_RAPIAH%20MOHAMED%20APMAJ%2009.pdf https://ir.uitm.edu.my/id/eprint/183/ https://apmaj.uitm.edu.my/ |
| url_provider | http://ir.uitm.edu.my/ |