An empirical investigation of the relation between performance measures: evidence from public enterprises in Korea / Tae-Sik Ahn, Kyoung-Joon Cho and Hyung-Rok Jung

An empirical investigation of the relation between performance measures: evidence from public enterprises in Korea / Tae-Sik Ahn, Kyoung-Joon Cho and Hyung-Rok Jung

The information age environment requires that firms implement strategic performance measurement systems that focus on intangible assets. These systems are now widely used and implemented in the public sector. However, there have been few studies on the relationship between performance measures. Con...

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Main Authors: Ahn, Tae-Sik, Cho, Kyoung-Joon, Jung, Hyung-Rok
Format: Article
Language:English
Published: Accounting Research Institute, Faculty of Accountancy & UiTM Press 2006
Online Access:http://ir.uitm.edu.my/id/eprint/165/
http://ir.uitm.edu.my/id/eprint/165/
http://ir.uitm.edu.my/id/eprint/165/1/AJ_TAE-SIK%20AHN%20APMAJ%2006.pdf
id uitm-165
recordtype eprints
spelling uitm-1652018-09-21T01:41:56Z http://ir.uitm.edu.my/id/eprint/165/ An empirical investigation of the relation between performance measures: evidence from public enterprises in Korea / Tae-Sik Ahn, Kyoung-Joon Cho and Hyung-Rok Jung Ahn, Tae-Sik Cho, Kyoung-Joon Jung, Hyung-Rok The information age environment requires that firms implement strategic performance measurement systems that focus on intangible assets. These systems are now widely used and implemented in the public sector. However, there have been few studies on the relationship between performance measures. Contingent factors and the management environment of the public sector are fundamentally different from the private sector. Consequently, performance measurement systems should be adapted before they are applied to the public sector. Using the data for 13 Korean public enterprises from 1990 to 2003, this study investigates the relation between performance measures. Our findings suggest that management measures are not significantly associated with goal achievement measures prospectively. Accounting Research Institute, Faculty of Accountancy & UiTM Press 2006-12 Article PeerReviewed text en http://ir.uitm.edu.my/id/eprint/165/1/AJ_TAE-SIK%20AHN%20APMAJ%2006.pdf Ahn, Tae-Sik and Cho, Kyoung-Joon and Jung, Hyung-Rok (2006) An empirical investigation of the relation between performance measures: evidence from public enterprises in Korea / Tae-Sik Ahn, Kyoung-Joon Cho and Hyung-Rok Jung. Asia-Pacific Management Accounting Journal (APMAJ), 1 (1). pp. 67-98. ISSN 1675-3194 https://apmaj.uitm.edu.my/
repository_type Digital Repository
institution_category Local University
institution Universiti Teknologi MARA
building UiTM Institutional Repository
collection Online Access
language English
description The information age environment requires that firms implement strategic performance measurement systems that focus on intangible assets. These systems are now widely used and implemented in the public sector. However, there have been few studies on the relationship between performance measures. Contingent factors and the management environment of the public sector are fundamentally different from the private sector. Consequently, performance measurement systems should be adapted before they are applied to the public sector. Using the data for 13 Korean public enterprises from 1990 to 2003, this study investigates the relation between performance measures. Our findings suggest that management measures are not significantly associated with goal achievement measures prospectively.
format Article
author Ahn, Tae-Sik
Cho, Kyoung-Joon
Jung, Hyung-Rok
spellingShingle Ahn, Tae-Sik
Cho, Kyoung-Joon
Jung, Hyung-Rok
An empirical investigation of the relation between performance measures: evidence from public enterprises in Korea / Tae-Sik Ahn, Kyoung-Joon Cho and Hyung-Rok Jung
author_facet Ahn, Tae-Sik
Cho, Kyoung-Joon
Jung, Hyung-Rok
author_sort Ahn, Tae-Sik
title An empirical investigation of the relation between performance measures: evidence from public enterprises in Korea / Tae-Sik Ahn, Kyoung-Joon Cho and Hyung-Rok Jung
title_short An empirical investigation of the relation between performance measures: evidence from public enterprises in Korea / Tae-Sik Ahn, Kyoung-Joon Cho and Hyung-Rok Jung
title_full An empirical investigation of the relation between performance measures: evidence from public enterprises in Korea / Tae-Sik Ahn, Kyoung-Joon Cho and Hyung-Rok Jung
title_fullStr An empirical investigation of the relation between performance measures: evidence from public enterprises in Korea / Tae-Sik Ahn, Kyoung-Joon Cho and Hyung-Rok Jung
title_full_unstemmed An empirical investigation of the relation between performance measures: evidence from public enterprises in Korea / Tae-Sik Ahn, Kyoung-Joon Cho and Hyung-Rok Jung
title_sort empirical investigation of the relation between performance measures: evidence from public enterprises in korea / tae-sik ahn, kyoung-joon cho and hyung-rok jung
publisher Accounting Research Institute, Faculty of Accountancy & UiTM Press
publishDate 2006
url http://ir.uitm.edu.my/id/eprint/165/
http://ir.uitm.edu.my/id/eprint/165/
http://ir.uitm.edu.my/id/eprint/165/1/AJ_TAE-SIK%20AHN%20APMAJ%2006.pdf
first_indexed 2023-09-18T22:44:09Z
last_indexed 2023-09-18T22:44:09Z
_version_ 1777417112340398080

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