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The effect of institutional factors on the organizational performance through performance measures of commercial banks in Libya

Elnihewi, Ismail and Fadzil, Faudziah Hanim and Mohamed, Rapiah (2014) The effect of institutional factors on the organizational performance through performance measures of commercial banks in Libya. In: International Conference on Accounting Studies (ICAS) 2014, 18 - 19 August 2014, Putra World Trade Centre, Kuala Lumpur.

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Abstract

This paper aims to contribute to the literature that investigates the mediating role of performance measures in the link between institutional factors (coercive and normative pressure) and organizational performance.Using the data collected from 154 commercial bank branches in Libya, the results revealed the existence of a significant and positive association between coercive pressures and organizational performance through non-financial performance measures.However, the study found no evidence of a significant relationship between normative pressures and organizational performance through non-financial performance measures.

Item Type: Conference or Workshop Item (Paper)
Additional Information: Published in Procedia Social and Behavioral Sciences, Volume 164 (2014), ISSN 1877-0428 pp. 1-666. Organized by: School of Accountancy, College of Business, Universiti Utara Malaysia.
Uncontrolled Keywords: Coercive pressures; normative pressures; non-financial performance measures; organizational performance; commercial banks
Subjects: H Social Sciences > HG Finance
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: Prof. Madya Dr. Faudziah Hanim Fadzil
Date Deposited: 25 Mar 2015 08:31
Last Modified: 18 Apr 2016 00:26
URI: https://repo.uum.edu.my/id/eprint/13451

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