The relationship between strategic performance measurement systems and organisational competitive advantage / Rapiah Mohamed …[et al.]
The main objective of this study is to examine the role of strategic performance measurement systems (SPMS) as a strategic control tool in assisting managers to enhance organisational competitive advantage. Specifically, the objective of this paper is to examine the extent to which organizations are...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
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Universiti Teknologi MARA Cawangan Selangor
2010
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| Online Access: | https://ir.uitm.edu.my/id/eprint/29693/ |
| _version_ | 1848807303940145152 |
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| author | Mohamed, Rapiah Wee, Shu Hui Abdul Rahman, Ibrahim Kamal Abdul Aziz, Rozainun |
| author_facet | Mohamed, Rapiah Wee, Shu Hui Abdul Rahman, Ibrahim Kamal Abdul Aziz, Rozainun |
| author_sort | Mohamed, Rapiah |
| building | UiTM Institutional Repository |
| collection | Online Access |
| description | The main objective of this study is to examine the role of strategic performance measurement systems (SPMS) as a strategic control tool in assisting managers to enhance organisational competitive advantage. Specifically, the objective of this paper is to examine the extent to which organizations are adopting financial and non-financial measures and to determine the effect of SPMS design on organisational competitive advantage. The main research question of this study is - Does the adoption of SPMS that consists of financial and nonfinancial measures lead to enhanced organisation competitive advantage? This paper reports on the results of SPMS design and competitive advantage. The data was collected using a mail survey to top management of listed companies in Malaysia. The results indicate that the Malaysian companies in the sample adopted both financial and nonfinancial measures. The study also found that the relationship between SPMS design and competitive advantage was positive and significant. However, for the relationship of each dimension of SPMS and competitive advantage, only non-financial measures had a significant association with competitive advantage, while financial measures had an insignificant positive contribution to competitive advantage. |
| first_indexed | 2025-11-14T22:40:41Z |
| format | Article |
| id | uitm-29693 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T22:40:41Z |
| publishDate | 2010 |
| publisher | Universiti Teknologi MARA Cawangan Selangor |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-296932022-07-05T01:51:48Z https://ir.uitm.edu.my/id/eprint/29693/ The relationship between strategic performance measurement systems and organisational competitive advantage / Rapiah Mohamed …[et al.] apmaj Mohamed, Rapiah Wee, Shu Hui Abdul Rahman, Ibrahim Kamal Abdul Aziz, Rozainun Theory. Method. Relation to other subjects. Management information systems. Decision support systems. Enterprise resource planning The main objective of this study is to examine the role of strategic performance measurement systems (SPMS) as a strategic control tool in assisting managers to enhance organisational competitive advantage. Specifically, the objective of this paper is to examine the extent to which organizations are adopting financial and non-financial measures and to determine the effect of SPMS design on organisational competitive advantage. The main research question of this study is - Does the adoption of SPMS that consists of financial and nonfinancial measures lead to enhanced organisation competitive advantage? This paper reports on the results of SPMS design and competitive advantage. The data was collected using a mail survey to top management of listed companies in Malaysia. The results indicate that the Malaysian companies in the sample adopted both financial and nonfinancial measures. The study also found that the relationship between SPMS design and competitive advantage was positive and significant. However, for the relationship of each dimension of SPMS and competitive advantage, only non-financial measures had a significant association with competitive advantage, while financial measures had an insignificant positive contribution to competitive advantage. Universiti Teknologi MARA Cawangan Selangor 2010-06 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/29693/1/AJ_RAPIAH%20MOHAMED%20APMAJ%20B%2010.pdf Mohamed, Rapiah and Wee, Shu Hui and Abdul Rahman, Ibrahim Kamal and Abdul Aziz, Rozainun (2010) The relationship between strategic performance measurement systems and organisational competitive advantage / Rapiah Mohamed …[et al.]. (2010) Asia-Pacific Management Accounting Journal (APMAJ) <https://ir.uitm.edu.my/view/publication/Asia-Pacific_Management_Accounting_Journal_=28APMAJ=29.html>, 5 (1). pp. 1-21. ISSN 2550-1631 http://arionline.uitm.edu.my/ojs/index.php/APMAJ/article/view/73 |
| spellingShingle | Theory. Method. Relation to other subjects. Management information systems. Decision support systems. Enterprise resource planning Mohamed, Rapiah Wee, Shu Hui Abdul Rahman, Ibrahim Kamal Abdul Aziz, Rozainun The relationship between strategic performance measurement systems and organisational competitive advantage / Rapiah Mohamed …[et al.] |
| title | The relationship between strategic performance measurement systems and organisational competitive advantage / Rapiah Mohamed …[et al.] |
| title_full | The relationship between strategic performance measurement systems and organisational competitive advantage / Rapiah Mohamed …[et al.] |
| title_fullStr | The relationship between strategic performance measurement systems and organisational competitive advantage / Rapiah Mohamed …[et al.] |
| title_full_unstemmed | The relationship between strategic performance measurement systems and organisational competitive advantage / Rapiah Mohamed …[et al.] |
| title_short | The relationship between strategic performance measurement systems and organisational competitive advantage / Rapiah Mohamed …[et al.] |
| title_sort | relationship between strategic performance measurement systems and organisational competitive advantage / rapiah mohamed …[et al.] |
| topic | Theory. Method. Relation to other subjects. Management information systems. Decision support systems. Enterprise resource planning |
| url | https://ir.uitm.edu.my/id/eprint/29693/ https://ir.uitm.edu.my/id/eprint/29693/ |