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...
| Egile Nagusiak: | , , , |
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| Formatua: | Artikulua |
| Hizkuntza: | English |
| Argitaratua: |
Malaysian Accountancy Research and Education Foundation (MAREF)
2010
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| Gaiak: | |
| Sarrera elektronikoa: | https://repo.uum.edu.my/id/eprint/3197/1/R1.pdf |
| _version_ | 1825740102946521088 |
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| 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 |
| collection | UUM |
| 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.
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| first_indexed | 2024-07-04T05:21:14Z |
| format | Article |
| id | uum-3197 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T05:21:14Z |
| publishDate | 2010 |
| publisher | Malaysian Accountancy Research and Education Foundation (MAREF) |
| record_format | eprints |
| spelling | uum-31972016-04-25T04:01:10Z https://repo.uum.edu.my/id/eprint/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 https://repo.uum.edu.my/id/eprint/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 |
| spellingShingle | HF5601 Accounting Mohamed, Rapiah Wee, Shu Hui Abdul Rahman, Ibrahim Kamal Ab Aziz, Rozainun Strategic performance measurement system, organisational capabilities and competitive advantage |
| title | 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_short | Strategic performance measurement system, organisational capabilities and competitive advantage |
| title_sort | strategic performance measurement system organisational capabilities and competitive advantage |
| topic | HF5601 Accounting |
| url | https://repo.uum.edu.my/id/eprint/3197/1/R1.pdf |
| work_keys_str_mv | AT mohamedrapiah strategicperformancemeasurementsystemorganisationalcapabilitiesandcompetitiveadvantage AT weeshuhui strategicperformancemeasurementsystemorganisationalcapabilitiesandcompetitiveadvantage AT abdulrahmanibrahimkamal strategicperformancemeasurementsystemorganisationalcapabilitiesandcompetitiveadvantage AT abazizrozainun strategicperformancemeasurementsystemorganisationalcapabilitiesandcompetitiveadvantage |