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Strategic Performance Measurement System, Organisational Capabilities and Competitive Advantage

Asian Journal of Accounting and Governance

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Title Strategic Performance Measurement System, Organisational Capabilities and Competitive Advantage
 
Creator Mohamed, Rapiah
Wee, Shu Hui
Abdul Rahman, Ibrahim Kamal
Ab Aziz, Rozainun
 
Subject SPMS; diagnostic use; interactive use; organisational capabilities; competitive advantage; private sector
 
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.
 
Publisher Penerbit UKM
 
Contributor —
 
Date 2014-06-20
 
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/6545
 
Source Asian Journal of Accounting and Governance; Vol 1 (2010); 27-50
2180-3838
 
Language eng
 
Relation http://ejournal.ukm.my/ajac/article/view/6545/2821
 
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