Performance measurement system mechanisms and service process type

The paper adds to the stream of Performance Measurement System (PMS) research with understanding the relationship between service activities and PMS design. Focusing on the association between service process types and the ways of measuring activities, the study provides a preliminary exploratory st...

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Main Authors:	Mohd Amir, Amizawati, Nik Ahmad, Nik Nazli, Mohamad, Muslim Har Sani
Format:	Article
Language:	English
Published:	Faculty of Economics and Business, Universiti Kebangsaan Malaysia 2010
Subjects:	HF5001 Business. Business Administration HF5601 Accounting. Bookkeeping
Online Access:	http://irep.iium.edu.my/5418/ http://irep.iium.edu.my/5418/ http://irep.iium.edu.my/5418/3/Performance_measurement_system_mechanisms_and_service_process_type2.pdf

id	iium-5418
recordtype	eprints
spelling	iium-54182012-01-27T05:22:59Z http://irep.iium.edu.my/5418/ Performance measurement system mechanisms and service process type Mohd Amir, Amizawati Nik Ahmad, Nik Nazli Mohamad, Muslim Har Sani HF5001 Business. Business Administration HF5601 Accounting. Bookkeeping The paper adds to the stream of Performance Measurement System (PMS) research with understanding the relationship between service activities and PMS design. Focusing on the association between service process types and the ways of measuring activities, the study provides a preliminary exploratory study on the practical aspect of PMS design. Using a combination of both survey and in depth interviews, the findings show that service type has insignificant relationship with choice of measurement mechanisms. Instead other factors, strategy, intensity of competition and size, determine the measurement approaches. More importantly, the results indicate that the PMS mechanisms of professional service firms are not much different from that of mass service firms. The evidence, thus, suggests that PMS is designed in a way that matches the organizational objectives rather than focuses on the uniqueness of service businesses Faculty of Economics and Business, Universiti Kebangsaan Malaysia 2010 Article PeerReviewed application/pdf en http://irep.iium.edu.my/5418/3/Performance_measurement_system_mechanisms_and_service_process_type2.pdf Mohd Amir, Amizawati and Nik Ahmad, Nik Nazli and Mohamad, Muslim Har Sani (2010) Performance measurement system mechanisms and service process type. Asian Journal of Accounting and Governance, 1. pp. 1-26. ISSN 2180-3838 http://www.maref.org.my/publication/asian-journal-of-accounting-governance.html
repository_type	Digital Repository
institution_category	Local University
institution	International Islamic University Malaysia
building	IIUM Repository
collection	Online Access
language	English
topic	HF5001 Business. Business Administration HF5601 Accounting. Bookkeeping
spellingShingle	HF5001 Business. Business Administration HF5601 Accounting. Bookkeeping Mohd Amir, Amizawati Nik Ahmad, Nik Nazli Mohamad, Muslim Har Sani Performance measurement system mechanisms and service process type
description	The paper adds to the stream of Performance Measurement System (PMS) research with understanding the relationship between service activities and PMS design. Focusing on the association between service process types and the ways of measuring activities, the study provides a preliminary exploratory study on the practical aspect of PMS design. Using a combination of both survey and in depth interviews, the findings show that service type has insignificant relationship with choice of measurement mechanisms. Instead other factors, strategy, intensity of competition and size, determine the measurement approaches. More importantly, the results indicate that the PMS mechanisms of professional service firms are not much different from that of mass service firms. The evidence, thus, suggests that PMS is designed in a way that matches the organizational objectives rather than focuses on the uniqueness of service businesses
format	Article
author	Mohd Amir, Amizawati Nik Ahmad, Nik Nazli Mohamad, Muslim Har Sani
author_facet	Mohd Amir, Amizawati Nik Ahmad, Nik Nazli Mohamad, Muslim Har Sani
author_sort	Mohd Amir, Amizawati
title	Performance measurement system mechanisms and service process type
title_short	Performance measurement system mechanisms and service process type
title_full	Performance measurement system mechanisms and service process type
title_fullStr	Performance measurement system mechanisms and service process type
title_full_unstemmed	Performance measurement system mechanisms and service process type
title_sort	performance measurement system mechanisms and service process type
publisher	Faculty of Economics and Business, Universiti Kebangsaan Malaysia
publishDate	2010
url	http://irep.iium.edu.my/5418/ http://irep.iium.edu.my/5418/ http://irep.iium.edu.my/5418/3/Performance_measurement_system_mechanisms_and_service_process_type2.pdf
first_indexed	2023-09-18T20:14:01Z
last_indexed	2023-09-18T20:14:01Z
_version_	1777407666673418240

Performance measurement system mechanisms and service process type

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