Evaluating the Performance Measurement System (PMS) in the financial service industry in a developing country: the case of Bangladesh / MAA Mahbubul Islam and Noel Yahanpath
The aim of the paper is to investigate the application of financial and nonfinancial performance measures (value drivers) in the financial service industry in Bangladesh and their linkage to future financial outcomes and a firm’s strategy. Data was obtained from 73 respondent firms and a descriptiv...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Accounting Research Institute (ARI)
2013
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| Subjects: | |
| Online Access: | https://ir.uitm.edu.my/id/eprint/10823/ |
| _version_ | 1848802963069337600 |
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| author | Islam, MAA Mahbubul Noel, Yahanpath |
| author_facet | Islam, MAA Mahbubul Noel, Yahanpath |
| author_sort | Islam, MAA Mahbubul |
| building | UiTM Institutional Repository |
| collection | Online Access |
| description | The aim of the paper is to investigate the application of financial and nonfinancial performance measures (value drivers) in the financial service industry in Bangladesh and their linkage to future financial outcomes and a firm’s strategy. Data was obtained from 73 respondent firms and a
descriptive analysis was used. We found that the financial service industry in Bangladesh is still very much reliant on financial performance measures rather than non-financial performance measures. However, the trend of using non-financial performance measures is increasing. We also found that there is a relationship between the use of non-financial performance measures and the resultant future financial outcomes. Moreover, a linkage was found between a firm’s use of different performance measures and its strategy. |
| first_indexed | 2025-11-14T21:31:41Z |
| format | Article |
| id | uitm-10823 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T21:31:41Z |
| publishDate | 2013 |
| publisher | Accounting Research Institute (ARI) |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-108232022-07-05T03:54:56Z https://ir.uitm.edu.my/id/eprint/10823/ Evaluating the Performance Measurement System (PMS) in the financial service industry in a developing country: the case of Bangladesh / MAA Mahbubul Islam and Noel Yahanpath apmaj Islam, MAA Mahbubul Noel, Yahanpath Organizational effectiveness. Performance measurement Financial management. Business finance. Corporation finance The aim of the paper is to investigate the application of financial and nonfinancial performance measures (value drivers) in the financial service industry in Bangladesh and their linkage to future financial outcomes and a firm’s strategy. Data was obtained from 73 respondent firms and a descriptive analysis was used. We found that the financial service industry in Bangladesh is still very much reliant on financial performance measures rather than non-financial performance measures. However, the trend of using non-financial performance measures is increasing. We also found that there is a relationship between the use of non-financial performance measures and the resultant future financial outcomes. Moreover, a linkage was found between a firm’s use of different performance measures and its strategy. Accounting Research Institute (ARI) 2013-06 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/10823/1/10823.pdf Islam, MAA Mahbubul and Noel, Yahanpath (2013) Evaluating the Performance Measurement System (PMS) in the financial service industry in a developing country: the case of Bangladesh / MAA Mahbubul Islam and Noel Yahanpath. (2013) Asia-Pacific Management Accounting Journal <https://ir.uitm.edu.my/view/publication/Asia-Pacific_Management_Accounting_Journal.html>, 8 (1). pp. 65-88. ISSN 1675-3194 https://apmaj.uitm.edu.my/index.php/archive |
| spellingShingle | Organizational effectiveness. Performance measurement Financial management. Business finance. Corporation finance Islam, MAA Mahbubul Noel, Yahanpath Evaluating the Performance Measurement System (PMS) in the financial service industry in a developing country: the case of Bangladesh / MAA Mahbubul Islam and Noel Yahanpath |
| title | Evaluating the Performance Measurement System (PMS) in the financial service industry in a developing country: the case of Bangladesh / MAA Mahbubul Islam and Noel Yahanpath |
| title_full | Evaluating the Performance Measurement System (PMS) in the financial service industry in a developing country: the case of Bangladesh / MAA Mahbubul Islam and Noel Yahanpath |
| title_fullStr | Evaluating the Performance Measurement System (PMS) in the financial service industry in a developing country: the case of Bangladesh / MAA Mahbubul Islam and Noel Yahanpath |
| title_full_unstemmed | Evaluating the Performance Measurement System (PMS) in the financial service industry in a developing country: the case of Bangladesh / MAA Mahbubul Islam and Noel Yahanpath |
| title_short | Evaluating the Performance Measurement System (PMS) in the financial service industry in a developing country: the case of Bangladesh / MAA Mahbubul Islam and Noel Yahanpath |
| title_sort | evaluating the performance measurement system (pms) in the financial service industry in a developing country: the case of bangladesh / maa mahbubul islam and noel yahanpath |
| topic | Organizational effectiveness. Performance measurement Financial management. Business finance. Corporation finance |
| url | https://ir.uitm.edu.my/id/eprint/10823/ https://ir.uitm.edu.my/id/eprint/10823/ |