Associations with the use of multidimensional performance measures and the effectiveness of performance measurement systems / Rahat Munir, Kevin Baird and Zehao Si
This paper examines the associations between: (i) business strategy and organisational culture with the usage of multidimensional performance measures and (ii) the use of multidimensional performance measures and information system characteristics with the effectiveness of performance measurement sy...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Accounting Research Institute (ARI)
2012
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| Subjects: | |
| Online Access: | https://ir.uitm.edu.my/id/eprint/10819/ |
| _version_ | 1848802962555535360 |
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| author | Munir, Rahat Kevin, Baird Si, Zehao |
| author_facet | Munir, Rahat Kevin, Baird Si, Zehao |
| author_sort | Munir, Rahat |
| building | UiTM Institutional Repository |
| collection | Online Access |
| description | This paper examines the associations between: (i) business strategy and organisational culture with the usage of multidimensional performance measures and (ii) the use of multidimensional performance measures and information system characteristics with the effectiveness of performance measurement systems (PMSs). Using a mail survey method, data were collected from a random sample of 540 senior financial officers in Australian manufacturing organisations. The results revealed that business strategy (product differentiation and low cost) and a teamwork oriented culture were associated with the use of multidimensional performance measures. In addition, the use of multidimensional performance measures and all four information system characteristics (i.e. scope, timeliness, integration and aggregation) were associated with the performance related outcome dimension of PMS effectiveness, while the use of multidimensional performance measures and integrated information were associated with staff and strategic related outcomes. The study contributes to the literature by examining the use and effectiveness of PMSs. |
| first_indexed | 2025-11-14T21:31:41Z |
| format | Article |
| id | uitm-10819 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T21:31:41Z |
| publishDate | 2012 |
| publisher | Accounting Research Institute (ARI) |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-108192022-07-05T03:32:39Z https://ir.uitm.edu.my/id/eprint/10819/ Associations with the use of multidimensional performance measures and the effectiveness of performance measurement systems / Rahat Munir, Kevin Baird and Zehao Si apmaj Munir, Rahat Kevin, Baird Si, Zehao Organizational effectiveness. Performance measurement This paper examines the associations between: (i) business strategy and organisational culture with the usage of multidimensional performance measures and (ii) the use of multidimensional performance measures and information system characteristics with the effectiveness of performance measurement systems (PMSs). Using a mail survey method, data were collected from a random sample of 540 senior financial officers in Australian manufacturing organisations. The results revealed that business strategy (product differentiation and low cost) and a teamwork oriented culture were associated with the use of multidimensional performance measures. In addition, the use of multidimensional performance measures and all four information system characteristics (i.e. scope, timeliness, integration and aggregation) were associated with the performance related outcome dimension of PMS effectiveness, while the use of multidimensional performance measures and integrated information were associated with staff and strategic related outcomes. The study contributes to the literature by examining the use and effectiveness of PMSs. Accounting Research Institute (ARI) 2012-12 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/10819/1/10819.pdf Munir, Rahat and Kevin, Baird and Si, Zehao (2012) Associations with the use of multidimensional performance measures and the effectiveness of performance measurement systems / Rahat Munir, Kevin Baird and Zehao Si. (2012) Asia-Pacific Management Accounting Journal <https://ir.uitm.edu.my/view/publication/Asia-Pacific_Management_Accounting_Journal.html>, 7 (2): 1. pp. 1-34. ISSN 1675-3194 https://apmaj.uitm.edu.my/index.php/archive |
| spellingShingle | Organizational effectiveness. Performance measurement Munir, Rahat Kevin, Baird Si, Zehao Associations with the use of multidimensional performance measures and the effectiveness of performance measurement systems / Rahat Munir, Kevin Baird and Zehao Si |
| title | Associations with the use of multidimensional performance measures and the effectiveness of performance measurement systems / Rahat Munir, Kevin Baird and Zehao Si |
| title_full | Associations with the use of multidimensional performance measures and the effectiveness of performance measurement systems / Rahat Munir, Kevin Baird and Zehao Si |
| title_fullStr | Associations with the use of multidimensional performance measures and the effectiveness of performance measurement systems / Rahat Munir, Kevin Baird and Zehao Si |
| title_full_unstemmed | Associations with the use of multidimensional performance measures and the effectiveness of performance measurement systems / Rahat Munir, Kevin Baird and Zehao Si |
| title_short | Associations with the use of multidimensional performance measures and the effectiveness of performance measurement systems / Rahat Munir, Kevin Baird and Zehao Si |
| title_sort | associations with the use of multidimensional performance measures and the effectiveness of performance measurement systems / rahat munir, kevin baird and zehao si |
| topic | Organizational effectiveness. Performance measurement |
| url | https://ir.uitm.edu.my/id/eprint/10819/ https://ir.uitm.edu.my/id/eprint/10819/ |