Since 2014
Performance Measurement System Mechanisms and Service Process Type
Asian Journal of Accounting and Governance
View Archive Info| Field | Value | |
| Title |
Performance Measurement System Mechanisms and Service Process Type
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| Creator |
Mohd Amir, Amizawati
Nik Ahmad, Nik Nazli Mohamad, Muslim Har Sani |
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| Subject |
Performance Measurement System; PMS mechanisms; service process type; professional services; mass services
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| Description |
The paper adds to the stream of Performance Measurement System (PMS) research with understanding the relationship between service activities and PMS design. Focusing on the association between service process types and the ways of measuring activities, the study provides a preliminary exploratory study on the practical aspect of PMS design. Using a combination of both survey and in depth interviews, the findings show that service type has insignificant relationship with choice of measurement mechanisms. Instead other factors, strategy, intensity of competition and size, determine the measurement approaches. More importantly, the results indicate that the PMS mechanisms of professional service firms are not much different from that of mass service firms. The evidence, thus, suggests that PMS is designed in a way that matches the organizational objectives rather than focuses on the uniqueness of service businesses.
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| Publisher |
Penerbit UKM
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| Contributor |
—
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| Date |
2014-06-20
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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| Format |
application/pdf
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| Identifier |
http://ejournal.ukm.my/ajac/article/view/6544
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| Source |
Asian Journal of Accounting and Governance; Vol 1 (2010); 1-26
2180-3838 |
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| Language |
eng
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| Relation |
http://ejournal.ukm.my/ajac/article/view/6544/2825
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| Rights |
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
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