Configuring the performance measurement systems of small medium enterprises from the life cycle perspective
The purpose of this paper is to examine the attributes of Performance Measurement Systems (PMS) of the Malaysian Small Medium Enterprises (SMEs), from an organizational life-cycle perspective. It was suggested that PMS is less comprehensive at birth stage, most comprehensive in the growth stage and...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Penerbit Universiti Kebangsaan Malaysia
2019
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| Online Access: | http://journalarticle.ukm.my/15303/ http://journalarticle.ukm.my/15303/1/32497-100837-2-PB.pdf |
| _version_ | 1848813766475513856 |
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| author | Zulaihan Ismail, Sofiah Md Auzair, Amizawati Mohd Amir, |
| author_facet | Zulaihan Ismail, Sofiah Md Auzair, Amizawati Mohd Amir, |
| author_sort | Zulaihan Ismail, |
| building | UKM Institutional Repository |
| collection | Online Access |
| description | The purpose of this paper is to examine the attributes of Performance Measurement Systems (PMS) of the Malaysian Small Medium Enterprises (SMEs), from an organizational life-cycle perspective. It was suggested that PMS is less comprehensive at birth stage, most comprehensive in the growth stage and decrease at the maturity stage of the life-cycle. The more comprehensive use of PMS is expected to be associated with higher organizational performance. Survey questionnaires were administered to managers yielding 90 usable responses. Using cluster analysis, SMEs were categorized into birth, growth and maturity stages. The findings support the hypotheses and thereby provide evidence on the variations of PMS attributes among SMEs across the life cycle stages. The study contributes to knowledge on internal consistencies between organizational factors at each organizational life-cycle stages that has implications for management control systems. To the practice, it provides evidence on organizational adaptations to changes in firm’s strategy and structure. |
| first_indexed | 2025-11-15T00:23:24Z |
| format | Article |
| id | oai:generic.eprints.org:15303 |
| institution | Universiti Kebangasaan Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-15T00:23:24Z |
| publishDate | 2019 |
| publisher | Penerbit Universiti Kebangsaan Malaysia |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | oai:generic.eprints.org:153032020-09-30T07:11:12Z http://journalarticle.ukm.my/15303/ Configuring the performance measurement systems of small medium enterprises from the life cycle perspective Zulaihan Ismail, Sofiah Md Auzair, Amizawati Mohd Amir, The purpose of this paper is to examine the attributes of Performance Measurement Systems (PMS) of the Malaysian Small Medium Enterprises (SMEs), from an organizational life-cycle perspective. It was suggested that PMS is less comprehensive at birth stage, most comprehensive in the growth stage and decrease at the maturity stage of the life-cycle. The more comprehensive use of PMS is expected to be associated with higher organizational performance. Survey questionnaires were administered to managers yielding 90 usable responses. Using cluster analysis, SMEs were categorized into birth, growth and maturity stages. The findings support the hypotheses and thereby provide evidence on the variations of PMS attributes among SMEs across the life cycle stages. The study contributes to knowledge on internal consistencies between organizational factors at each organizational life-cycle stages that has implications for management control systems. To the practice, it provides evidence on organizational adaptations to changes in firm’s strategy and structure. Penerbit Universiti Kebangsaan Malaysia 2019 Article PeerReviewed application/pdf en http://journalarticle.ukm.my/15303/1/32497-100837-2-PB.pdf Zulaihan Ismail, and Sofiah Md Auzair, and Amizawati Mohd Amir, (2019) Configuring the performance measurement systems of small medium enterprises from the life cycle perspective. Asian Journal of Accounting and Governance, 11 . pp. 151-161. ISSN 2180-3838 http://ejournal.ukm.my/ajac/issue/view/1184 |
| spellingShingle | Zulaihan Ismail, Sofiah Md Auzair, Amizawati Mohd Amir, Configuring the performance measurement systems of small medium enterprises from the life cycle perspective |
| title | Configuring the performance measurement systems of small medium enterprises from the life cycle perspective |
| title_full | Configuring the performance measurement systems of small medium enterprises from the life cycle perspective |
| title_fullStr | Configuring the performance measurement systems of small medium enterprises from the life cycle perspective |
| title_full_unstemmed | Configuring the performance measurement systems of small medium enterprises from the life cycle perspective |
| title_short | Configuring the performance measurement systems of small medium enterprises from the life cycle perspective |
| title_sort | configuring the performance measurement systems of small medium enterprises from the life cycle perspective |
| url | http://journalarticle.ukm.my/15303/ http://journalarticle.ukm.my/15303/ http://journalarticle.ukm.my/15303/1/32497-100837-2-PB.pdf |