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Strategic performance measurement system and organisation capabilities: Using levers of control framework

Mohamed, Rapiah and Wee, Shu Hui and Abdul Rahman, Ibrahim Kamal and Abdul Aziz, Rozainun (2008) Strategic performance measurement system and organisation capabilities: Using levers of control framework. International Review of Business Research Papers, 4 (3). pp. 151-166. ISSN 1837-5685

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The purpose of this paper is to use the levers of control to examine the relationship between strategic performance measurement system and organisational capabilities. The main objective is to examine how strategic performance measurement system influences organisational capabilities. This study proposes that strategic performance measurement system is positively related to organisational capabilities. This paper reports the results of a pilot study of a mail survey. The response came from the top management of 80 Malaysian manufacturing and service firms. The results indicate that beliefs, boundary, diagnostic and interactive control system is positively and significantly correlated with overall organisational capabilities. As for the relationship of levers of control dimension and individual organisational capabilities, the result indicates an overall positive and significant relationship. However, the relationship between diagnostic use and entrepreneurship is not significant.

Item Type: Article
Uncontrolled Keywords: Management Accounting, Performance Measurement System, Strategic Management, Levers of Control Framework
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: Mrs. Norazmilah Yaakub
Date Deposited: 15 Feb 2012 00:42
Last Modified: 26 Apr 2016 04:49
URI: http://repo.uum.edu.my/id/eprint/3903

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