Performance Measurement System Design, Competitive Capability, and Performance Consequences - A Conceptual Like

The recently days business environment requires management accounting information to provide relevant measures of performance, and reflect the strategic goals of a modern firms. The performance measurement system (PMS) developed as strategic orientation aimed at providing information to enhance the...

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Main Authors:	Ibrahim Ali, Abushaiba, Yuserrie, Zainuddin
Format:	Article
Language:	English English
Published:	Centre for Promoting Ideas, USA 2012
Subjects:	HD Industries. Land use. Labor
Online Access:	http://umpir.ump.edu.my/id/eprint/6802/ http://umpir.ump.edu.my/id/eprint/6802/ http://umpir.ump.edu.my/id/eprint/6802/1/Performance_measurement_system_design%2C_competitive_capability%2C_and_performance_consequences.pdf http://umpir.ump.edu.my/id/eprint/6802/4/fim-2012-yusserrie-Performance%20Measurement%20System%20Design1.pdf

id	ump-6802
recordtype	eprints
spelling	ump-68022018-02-01T01:30:52Z http://umpir.ump.edu.my/id/eprint/6802/ Performance Measurement System Design, Competitive Capability, and Performance Consequences - A Conceptual Like Ibrahim Ali, Abushaiba Yuserrie, Zainuddin HD Industries. Land use. Labor The recently days business environment requires management accounting information to provide relevant measures of performance, and reflect the strategic goals of a modern firms. The performance measurement system (PMS) developed as strategic orientation aimed at providing information to enhance the firm’s strategic goals. It is interesting to introduce the PMS design which is externally and future oriented to overcome the weakness of traditional PMS and for strategic outcomes. Apparent gaps seem to be attributed to its various conceptualizations resulted from fragmented efforts on the development PMS. Furthermore, inherited by the scarcity of empirical studies, evidence had been exploratory and little is known about PMS design and its effects on strategic outcomes. The impact of PMS design on the performance is sparse significantly. In terms of essential characterization PMS, that might help to explain how the system has beneficial direct effects on firm's outcomes and indirect through the firm’s competitiveness. Thus, based on in-depth review on existing literature on the PMS, this paper develops a proposed theoretical framework. Specifically, the objectives of this paper are three folds; Firstly, it attempts to unravel the various perspectives and define PMS design and suggest on how it might be further developed. Secondly, employing contingency theory as its underpinning theory this paper posits firm’s competitiveness as Intervening variable to explain the relationship. Finally, its possible performance are put forth to legitimize the development as an important remedial to the traditional performance measurement system in aiding firm's long –term survival. Centre for Promoting Ideas, USA 2012 Article PeerReviewed application/pdf en http://umpir.ump.edu.my/id/eprint/6802/1/Performance_measurement_system_design%2C_competitive_capability%2C_and_performance_consequences.pdf application/pdf en http://umpir.ump.edu.my/id/eprint/6802/4/fim-2012-yusserrie-Performance%20Measurement%20System%20Design1.pdf Ibrahim Ali, Abushaiba and Yuserrie, Zainuddin (2012) Performance Measurement System Design, Competitive Capability, and Performance Consequences - A Conceptual Like. International Journal of Business and Social Science, 3 (11). pp. 184-193. ISSN 2219-1933 (Print); 2219-6021 (Online) http://ijbssnet.com/journals/Vol_3_No_11_June_2012/21.pdf
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Malaysia Pahang
building	UMP Institutional Repository
collection	Online Access
language	English English
topic	HD Industries. Land use. Labor
spellingShingle	HD Industries. Land use. Labor Ibrahim Ali, Abushaiba Yuserrie, Zainuddin Performance Measurement System Design, Competitive Capability, and Performance Consequences - A Conceptual Like
description	The recently days business environment requires management accounting information to provide relevant measures of performance, and reflect the strategic goals of a modern firms. The performance measurement system (PMS) developed as strategic orientation aimed at providing information to enhance the firm’s strategic goals. It is interesting to introduce the PMS design which is externally and future oriented to overcome the weakness of traditional PMS and for strategic outcomes. Apparent gaps seem to be attributed to its various conceptualizations resulted from fragmented efforts on the development PMS. Furthermore, inherited by the scarcity of empirical studies, evidence had been exploratory and little is known about PMS design and its effects on strategic outcomes. The impact of PMS design on the performance is sparse significantly. In terms of essential characterization PMS, that might help to explain how the system has beneficial direct effects on firm's outcomes and indirect through the firm’s competitiveness. Thus, based on in-depth review on existing literature on the PMS, this paper develops a proposed theoretical framework. Specifically, the objectives of this paper are three folds; Firstly, it attempts to unravel the various perspectives and define PMS design and suggest on how it might be further developed. Secondly, employing contingency theory as its underpinning theory this paper posits firm’s competitiveness as Intervening variable to explain the relationship. Finally, its possible performance are put forth to legitimize the development as an important remedial to the traditional performance measurement system in aiding firm's long –term survival.
format	Article
author	Ibrahim Ali, Abushaiba Yuserrie, Zainuddin
author_facet	Ibrahim Ali, Abushaiba Yuserrie, Zainuddin
author_sort	Ibrahim Ali, Abushaiba
title	Performance Measurement System Design, Competitive Capability, and Performance Consequences - A Conceptual Like
title_short	Performance Measurement System Design, Competitive Capability, and Performance Consequences - A Conceptual Like
title_full	Performance Measurement System Design, Competitive Capability, and Performance Consequences - A Conceptual Like
title_fullStr	Performance Measurement System Design, Competitive Capability, and Performance Consequences - A Conceptual Like
title_full_unstemmed	Performance Measurement System Design, Competitive Capability, and Performance Consequences - A Conceptual Like
title_sort	performance measurement system design, competitive capability, and performance consequences - a conceptual like
publisher	Centre for Promoting Ideas, USA
publishDate	2012
url	http://umpir.ump.edu.my/id/eprint/6802/ http://umpir.ump.edu.my/id/eprint/6802/ http://umpir.ump.edu.my/id/eprint/6802/1/Performance_measurement_system_design%2C_competitive_capability%2C_and_performance_consequences.pdf http://umpir.ump.edu.my/id/eprint/6802/4/fim-2012-yusserrie-Performance%20Measurement%20System%20Design1.pdf
first_indexed	2023-09-18T22:02:54Z
last_indexed	2023-09-18T22:02:54Z
_version_	1777414516613578752

Performance Measurement System Design, Competitive Capability, and Performance Consequences - A Conceptual Like

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