Al-Naser, Khalis Hasan Yousif and Mohamed, Rapiah (2017) The mediating role of balanced scorecard between perceived environmental uncertainty and firm performance: (Iraqi case). Journal of Business Management and Economic Studies, 2 (1). pp. 1-21.
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Abstract
The purpose of this study is to empirically examine perceived environmental uncertainty (PEU) such as intensity of competition affect firm performance through usage of strategic cost management techniques such as balanced scorecard (BSC). In doing this the study employed a questionnaire survey through which 304 usable responses were analysed using PLS SEM. The findings reveal that PEU (e.g. intensity of competition) positively relates to performance. The result shows a positive relationship between PEU (e.g. intensity of competition) and BSC. The mediating role of BSC is confirmed among the PEU (e.g. intensity of competition) and firm performance. Theoretical and practical implications were drawn.
Item Type: | Article |
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Uncontrolled Keywords: | Strategic cost management, BSC, Intensity of competition, Iraq. |
Subjects: | H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | School of Language, Civilisation and Philosophy |
Depositing User: | Dr. Rapiah Mohamed |
Date Deposited: | 14 Jun 2017 00:31 |
Last Modified: | 14 Jun 2017 00:31 |
URI: | https://repo.uum.edu.my/id/eprint/22411 |
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