Performance measurement system, organisational learning and business unit performance in Islamic Banks

This study examines the relationship between performance measurement systems (PMS), business unit, and profit and loss sharing (PLS) financing performance in Islamic Banks. Two elements of PMS were studied –strategic PMS and interactive use of PMS. Utilising the survey method, questionnaires were ma...

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Main Authors:	Ataina Hudayati, Sofiah Md Auzair
Format:	Article
Language:	English
Published:	FEP 2011
Online Access:	http://journalarticle.ukm.my/5437/ http://journalarticle.ukm.my/5437/ http://journalarticle.ukm.my/5437/1/vol2ch1.pdf

id	ukm-5437
recordtype	eprints
spelling	ukm-54372016-12-14T06:38:27Z http://journalarticle.ukm.my/5437/ Performance measurement system, organisational learning and business unit performance in Islamic Banks Ataina Hudayati, Sofiah Md Auzair, This study examines the relationship between performance measurement systems (PMS), business unit, and profit and loss sharing (PLS) financing performance in Islamic Banks. Two elements of PMS were studied –strategic PMS and interactive use of PMS. Utilising the survey method, questionnaires were mailed to 256 business units of Islamic Banks in Indonesia, of which 99 were returned. Employing the resourced-based view, it is expected that the effect of PMS on both performances is indirect through organisational learning. Nevertheless, strategic PMS is also expected to have a direct relationship with business unit performance. Tested using Partial Least Squares regression, the results indicate that the interactive use of PMS is indirectly related to performances through organisational learning. Strategic PMS was found to be directly related to business unit performance. The findings highlight the role of PMS in enhancing organisational learning in Islamic Banks, which translates into high performance. FEP 2011 Article PeerReviewed application/pdf en http://journalarticle.ukm.my/5437/1/vol2ch1.pdf Ataina Hudayati, and Sofiah Md Auzair, (2011) Performance measurement system, organisational learning and business unit performance in Islamic Banks. Asian Journal of Accounting and Governance, 2 . pp. 1-13. ISSN 2180-3838 http://www.ukm.my/ajag/issues.html
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Kebangasaan Malaysia
building	UKM Institutional Repository
collection	Online Access
language	English
description	This study examines the relationship between performance measurement systems (PMS), business unit, and profit and loss sharing (PLS) financing performance in Islamic Banks. Two elements of PMS were studied –strategic PMS and interactive use of PMS. Utilising the survey method, questionnaires were mailed to 256 business units of Islamic Banks in Indonesia, of which 99 were returned. Employing the resourced-based view, it is expected that the effect of PMS on both performances is indirect through organisational learning. Nevertheless, strategic PMS is also expected to have a direct relationship with business unit performance. Tested using Partial Least Squares regression, the results indicate that the interactive use of PMS is indirectly related to performances through organisational learning. Strategic PMS was found to be directly related to business unit performance. The findings highlight the role of PMS in enhancing organisational learning in Islamic Banks, which translates into high performance.
format	Article
author	Ataina Hudayati, Sofiah Md Auzair,
spellingShingle	Ataina Hudayati, Sofiah Md Auzair, Performance measurement system, organisational learning and business unit performance in Islamic Banks
author_facet	Ataina Hudayati, Sofiah Md Auzair,
author_sort	Ataina Hudayati,
title	Performance measurement system, organisational learning and business unit performance in Islamic Banks
title_short	Performance measurement system, organisational learning and business unit performance in Islamic Banks
title_full	Performance measurement system, organisational learning and business unit performance in Islamic Banks
title_fullStr	Performance measurement system, organisational learning and business unit performance in Islamic Banks
title_full_unstemmed	Performance measurement system, organisational learning and business unit performance in Islamic Banks
title_sort	performance measurement system, organisational learning and business unit performance in islamic banks
publisher	FEP
publishDate	2011
url	http://journalarticle.ukm.my/5437/ http://journalarticle.ukm.my/5437/ http://journalarticle.ukm.my/5437/1/vol2ch1.pdf
first_indexed	2023-09-18T19:44:09Z
last_indexed	2023-09-18T19:44:09Z
_version_	1777405787220475904

Performance measurement system, organisational learning and business unit performance in Islamic Banks

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