Strategic performance measurement system, organisational capabilities and competitive advantage
This study examines organisational capabilities as a potential mediator in the link between SPMS use and organisational competitive advantage. The data was collected using a mail survey to top management of listed companies in Malaysia. The results show that SPMS makes a significant contribution wit...
Saved in:
Main Authors: | , , , |
---|---|
Format: | Article |
Language: | English |
Published: |
Malaysian Accountancy Research and Education Foundation (MAREF)
2010
|
Subjects: | |
Online Access: | http://repo.uum.edu.my/3197/1/R1.pdf http://repo.uum.edu.my/3197/ http://www.maref.org.my/publication/ajag-volume-1-2010/ajag-02.html |
Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
id |
my.uum.repo.3197 |
---|---|
record_format |
eprints |
spelling |
my.uum.repo.31972016-04-25T04:01:10Z http://repo.uum.edu.my/3197/ Strategic performance measurement system, organisational capabilities and competitive advantage Mohamed, Rapiah Wee, Shu Hui Abdul Rahman, Ibrahim Kamal Ab Aziz, Rozainun HF5601 Accounting This study examines organisational capabilities as a potential mediator in the link between SPMS use and organisational competitive advantage. The data was collected using a mail survey to top management of listed companies in Malaysia. The results show that SPMS makes a significant contribution with organisational competitive advantage and capabilities. However, diagnostic use is not significantly associated with organisational capabilities. The findings contribute to the body of knowledge by showing the role of SPMS from the perspective of the resource-based view theory and levers of control framework. The findings acknowledge that SPMS can be an indirect source for competitive advantage through its ability to enhance organisational capabilities. Malaysian Accountancy Research and Education Foundation (MAREF) 2010 Article PeerReviewed application/pdf en http://repo.uum.edu.my/3197/1/R1.pdf Mohamed, Rapiah and Wee, Shu Hui and Abdul Rahman, Ibrahim Kamal and Ab Aziz, Rozainun (2010) Strategic performance measurement system, organisational capabilities and competitive advantage. Asian Journal of Accounting and Governance, 1. pp. 27-50. ISSN 2180-3838 http://www.maref.org.my/publication/ajag-volume-1-2010/ajag-02.html |
institution |
Universiti Utara Malaysia |
building |
UUM Library |
collection |
Institutional Repository |
continent |
Asia |
country |
Malaysia |
content_provider |
Universiti Utara Malaysia |
content_source |
UUM Institutionali Repository |
url_provider |
http://repo.uum.edu.my/ |
language |
English |
topic |
HF5601 Accounting |
spellingShingle |
HF5601 Accounting Mohamed, Rapiah Wee, Shu Hui Abdul Rahman, Ibrahim Kamal Ab Aziz, Rozainun Strategic performance measurement system, organisational capabilities and competitive advantage |
description |
This study examines organisational capabilities as a potential mediator in the link between SPMS use and organisational competitive advantage. The data was collected using a mail survey to top management of listed companies in Malaysia. The results show that SPMS makes a significant contribution with organisational competitive advantage and capabilities. However, diagnostic use is
not significantly associated with organisational capabilities. The findings contribute to the body of knowledge by showing the role of SPMS from the perspective of the resource-based view theory and levers of control framework. The findings acknowledge that SPMS can be an indirect source for competitive advantage through
its ability to enhance organisational capabilities.
|
format |
Article |
author |
Mohamed, Rapiah Wee, Shu Hui Abdul Rahman, Ibrahim Kamal Ab Aziz, Rozainun |
author_facet |
Mohamed, Rapiah Wee, Shu Hui Abdul Rahman, Ibrahim Kamal Ab Aziz, Rozainun |
author_sort |
Mohamed, Rapiah |
title |
Strategic performance measurement system, organisational capabilities and competitive advantage |
title_short |
Strategic performance measurement system, organisational capabilities and competitive advantage |
title_full |
Strategic performance measurement system, organisational capabilities and competitive advantage |
title_fullStr |
Strategic performance measurement system, organisational capabilities and competitive advantage |
title_full_unstemmed |
Strategic performance measurement system, organisational capabilities and competitive advantage |
title_sort |
strategic performance measurement system, organisational capabilities and competitive advantage |
publisher |
Malaysian Accountancy Research and Education Foundation (MAREF) |
publishDate |
2010 |
url |
http://repo.uum.edu.my/3197/1/R1.pdf http://repo.uum.edu.my/3197/ http://www.maref.org.my/publication/ajag-volume-1-2010/ajag-02.html |
_version_ |
1644278436732076032 |
score |
13.1944895 |