Performance measurement system mechanisms and service process type
The paper adds to the stream of Performance Measurement System (PMS) research with understanding the relationship between service activities and PMS design. Focusing on the association between service process types and the ways of measuring activities, the study provides a preliminary exploratory st...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
2010
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| Online Access: | http://journalarticle.ukm.my/1776/ http://journalarticle.ukm.my/1776/1/abstract-amizawati-2010-1.pdf |
| _version_ | 1848809650313494528 |
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| author | Amizawati Mohd Amir, Nik Nazli Nik Ahmad, Muslim Har Sani Mohamad, |
| author_facet | Amizawati Mohd Amir, Nik Nazli Nik Ahmad, Muslim Har Sani Mohamad, |
| author_sort | Amizawati Mohd Amir, |
| building | UKM Institutional Repository |
| collection | Online Access |
| description | The paper adds to the stream of Performance Measurement System (PMS) research with understanding the relationship between service activities and PMS design. Focusing on the association between service process types and the ways of measuring activities, the study provides a preliminary exploratory study on the practical aspect of PMS design. Using a combination of both survey and in depth interviews, the findings show that service type has insignificant relationship with choice of measurement mechanisms. Instead other factors, strategy, intensity of competition and size, determine the measurement approaches. More importantly, the results indicate that the PMS mechanisms of professional service firms are not much different from that of mass service firms. The evidence, thus, suggests that PMS is designed in a way that matches the organizational objectives rather than focuses on the uniqueness of service businesses |
| first_indexed | 2025-11-14T23:17:59Z |
| format | Article |
| id | ukm-1776 |
| institution | Universiti Kebangasaan Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T23:17:59Z |
| publishDate | 2010 |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | ukm-17762016-12-14T06:30:13Z http://journalarticle.ukm.my/1776/ Performance measurement system mechanisms and service process type Amizawati Mohd Amir, Nik Nazli Nik Ahmad, Muslim Har Sani Mohamad, The paper adds to the stream of Performance Measurement System (PMS) research with understanding the relationship between service activities and PMS design. Focusing on the association between service process types and the ways of measuring activities, the study provides a preliminary exploratory study on the practical aspect of PMS design. Using a combination of both survey and in depth interviews, the findings show that service type has insignificant relationship with choice of measurement mechanisms. Instead other factors, strategy, intensity of competition and size, determine the measurement approaches. More importantly, the results indicate that the PMS mechanisms of professional service firms are not much different from that of mass service firms. The evidence, thus, suggests that PMS is designed in a way that matches the organizational objectives rather than focuses on the uniqueness of service businesses 2010 Article PeerReviewed application/pdf en http://journalarticle.ukm.my/1776/1/abstract-amizawati-2010-1.pdf Amizawati Mohd Amir, and Nik Nazli Nik Ahmad, and Muslim Har Sani Mohamad, (2010) Performance measurement system mechanisms and service process type. Asian Journal of Accounting And Governance, 1 . http://www.ukm.my/fep |
| spellingShingle | Amizawati Mohd Amir, Nik Nazli Nik Ahmad, Muslim Har Sani Mohamad, Performance measurement system mechanisms and service process type |
| title | Performance measurement system mechanisms and
service process type |
| title_full | Performance measurement system mechanisms and
service process type |
| title_fullStr | Performance measurement system mechanisms and
service process type |
| title_full_unstemmed | Performance measurement system mechanisms and
service process type |
| title_short | Performance measurement system mechanisms and
service process type |
| title_sort | performance measurement system mechanisms and
service process type |
| url | http://journalarticle.ukm.my/1776/ http://journalarticle.ukm.my/1776/ http://journalarticle.ukm.my/1776/1/abstract-amizawati-2010-1.pdf |