The moderating role of employees’ professionalism on BSC usage and organizational performance relationship
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...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Penerbit Universiti Kebangsaan Malaysia
2018
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| Online Access: | http://journalarticle.ukm.my/19729/ http://journalarticle.ukm.my/19729/1/28774-91512-1-PB.pdf |
| _version_ | 1848814916319838208 |
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| author | Bakil Saleh Mohamad Dhaifallah, Sofiah Md Auzair, Ruhanita Maelah, |
| author_facet | Bakil Saleh Mohamad Dhaifallah, Sofiah Md Auzair, Ruhanita Maelah, |
| author_sort | Bakil Saleh Mohamad Dhaifallah, |
| building | UKM Institutional Repository |
| collection | Online Access |
| 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. |
| first_indexed | 2025-11-15T00:41:41Z |
| format | Article |
| id | oai:generic.eprints.org:19729 |
| institution | Universiti Kebangasaan Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-15T00:41:41Z |
| publishDate | 2018 |
| publisher | Penerbit Universiti Kebangsaan Malaysia |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | oai:generic.eprints.org:197292022-09-15T01:48:45Z http://journalarticle.ukm.my/19729/ The moderating role of employees’ professionalism on BSC usage and organizational performance relationship Bakil Saleh Mohamad Dhaifallah, Sofiah Md Auzair, Ruhanita Maelah, 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. Penerbit Universiti Kebangsaan Malaysia 2018 Article PeerReviewed application/pdf en http://journalarticle.ukm.my/19729/1/28774-91512-1-PB.pdf Bakil Saleh Mohamad Dhaifallah, and Sofiah Md Auzair, and Ruhanita Maelah, (2018) The moderating role of employees’ professionalism on BSC usage and organizational performance relationship. Asian Journal of Accounting and Governance, 10 . pp. 135-143. ISSN 2180-3838 https://ejournal.ukm.my/ajac/issue/view/1139/showToc |
| spellingShingle | Bakil Saleh Mohamad Dhaifallah, Sofiah Md Auzair, Ruhanita Maelah, The moderating role of employees’ professionalism on BSC usage and organizational performance relationship |
| title | The moderating role of employees’ professionalism on BSC usage and organizational performance relationship |
| title_full | The moderating role of employees’ professionalism on BSC usage and organizational performance relationship |
| title_fullStr | The moderating role of employees’ professionalism on BSC usage and organizational performance relationship |
| title_full_unstemmed | The moderating role of employees’ professionalism on BSC usage and organizational performance relationship |
| title_short | The moderating role of employees’ professionalism on BSC usage and organizational performance relationship |
| title_sort | moderating role of employees’ professionalism on bsc usage and organizational performance relationship |
| url | http://journalarticle.ukm.my/19729/ http://journalarticle.ukm.my/19729/ http://journalarticle.ukm.my/19729/1/28774-91512-1-PB.pdf |