Record Details

The Moderating Role of Employees’ Professionalism on BSC Usage and Organizational Performance Relationship

Asian Journal of Accounting and Governance

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Title The Moderating Role of Employees’ Professionalism on BSC Usage and Organizational Performance Relationship
 
Creator Mohamad Dhaifallah, Bakil Saleh
Md Auzair, Sofiah
Maelah, Ruhanita
 
Subject professionalism dimensions; professional community affiliation; social obligation; self-regulation; professional dedication; autonomy demand; BSC
 
Description Innovations in management accounting practices require placing more comprehensive integrated performance measures to improve performance. Although there is evidence on the practice of balanced scorecard (BSC) in Malaysia, little is known about the influence of BSC usage to organizational performance and factors that improves this relationship. This paper examines the moderating effect of employees’ professionalism on the relationship between BSC usage and organizational performance. A questionnaire survey was administered to chief financial officers (CFOs) of Malaysian manufacturing firms. Using 110 responses, the findings indicate that professionalism of staffs significantly enhanced the relationship between BSC usage and organizational performance. Specifically, the findings suggest that social obligation dimension strengthens the implication of using the firms’ BSC.  
 
Publisher Penerbit UKM
 
Contributor EP-2018-001
 
Date 2018-11-03
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://ejournal.ukm.my/ajac/article/view/28774
 
Source Asian Journal of Accounting and Governance; Vol 10 (2018)
2180-3838
 
Language eng
 
Relation http://ejournal.ukm.my/ajac/article/view/28774/8562
 
Rights Copyright (c) 2018 Asian Journal of Accounting and Governance