Factors that affect performance measurement system: a critical review / Farhana Zaman and Daeyoung Yoon.
This paper aims to synthesize the research findings on the factors that are related to the uses of performance measures and to realize future research opportunities in this study area. The analysis is based on an in-depth review of several empirical studies published in high quality academic journal...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA
2016
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| Subjects: | |
| Online Access: | https://ir.uitm.edu.my/id/eprint/29961/ |
| _version_ | 1848807374428569600 |
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| author | Zaman, Farhana Yoon, Daeyoung |
| author_facet | Zaman, Farhana Yoon, Daeyoung |
| author_sort | Zaman, Farhana |
| building | UiTM Institutional Repository |
| collection | Online Access |
| description | This paper aims to synthesize the research findings on the factors that are related to the uses of performance measures and to realize future research opportunities in this study area. The analysis is based on an in-depth review of several empirical studies published in high quality academic journals in accounting and management. This review paper considers articles published from January 1995 to December 2015. The findings of the paper show that many internal and external factors of an organization, such as size, organizational structure, environmental uncertainty, strategy, market competition, and many other contextual variables, influence the uses of performance measures. Some of these contextual factors are either controllable or not. Therefore, researchers and practitioners need to be conscious of these contingencies before using and analyzing the consequences of performance measures. |
| first_indexed | 2025-11-14T22:41:48Z |
| format | Article |
| id | uitm-29961 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T22:41:48Z |
| publishDate | 2016 |
| publisher | Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-299612020-04-20T02:20:09Z https://ir.uitm.edu.my/id/eprint/29961/ Factors that affect performance measurement system: a critical review / Farhana Zaman and Daeyoung Yoon. apmaj Zaman, Farhana Yoon, Daeyoung Planning. Business planning. Strategic planning Organizational effectiveness. Performance measurement Performance standards Performance technology This paper aims to synthesize the research findings on the factors that are related to the uses of performance measures and to realize future research opportunities in this study area. The analysis is based on an in-depth review of several empirical studies published in high quality academic journals in accounting and management. This review paper considers articles published from January 1995 to December 2015. The findings of the paper show that many internal and external factors of an organization, such as size, organizational structure, environmental uncertainty, strategy, market competition, and many other contextual variables, influence the uses of performance measures. Some of these contextual factors are either controllable or not. Therefore, researchers and practitioners need to be conscious of these contingencies before using and analyzing the consequences of performance measures. Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA 2016-12 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/29961/1/29961.pdf Zaman, Farhana and Yoon, Daeyoung (2016) Factors that affect performance measurement system: a critical review / Farhana Zaman and Daeyoung Yoon. (2016) Asia-Pacific Management Accounting Journal (APMAJ) <https://ir.uitm.edu.my/view/publication/Asia-Pacific_Management_Accounting_Journal_=28APMAJ=29.html>, 11 (2). pp. 79-106. ISSN 2550-1631 |
| spellingShingle | Planning. Business planning. Strategic planning Organizational effectiveness. Performance measurement Performance standards Performance technology Zaman, Farhana Yoon, Daeyoung Factors that affect performance measurement system: a critical review / Farhana Zaman and Daeyoung Yoon. |
| title | Factors that affect performance measurement system: a critical review / Farhana Zaman and Daeyoung Yoon. |
| title_full | Factors that affect performance measurement system: a critical review / Farhana Zaman and Daeyoung Yoon. |
| title_fullStr | Factors that affect performance measurement system: a critical review / Farhana Zaman and Daeyoung Yoon. |
| title_full_unstemmed | Factors that affect performance measurement system: a critical review / Farhana Zaman and Daeyoung Yoon. |
| title_short | Factors that affect performance measurement system: a critical review / Farhana Zaman and Daeyoung Yoon. |
| title_sort | factors that affect performance measurement system: a critical review / farhana zaman and daeyoung yoon. |
| topic | Planning. Business planning. Strategic planning Organizational effectiveness. Performance measurement Performance standards Performance technology |
| url | https://ir.uitm.edu.my/id/eprint/29961/ |