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Strategic performance measurement system, organisational capabilities and competitive advantage

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

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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.

Item Type: Article
Uncontrolled Keywords: SPMS, diagnostic use, interactive use, organisational capabilities, competitive advantage, private sector.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: Mrs. Norazmilah Yaakub
Date Deposited: 24 May 2011 07:31
Last Modified: 25 Apr 2016 04:01
URI: http://repo.uum.edu.my/id/eprint/3197

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