An empirical study of integrated performance measurement usage amongst Sabah manufacturing companies

The objective of this cross-sectional study was to investigate the extent of integrated performance measurement usage across contextual factors (organizational structure and competition) and its performance outcome. Then, the mediating effect of the extent of integrated performance measurement usag...

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Bibliographic Details
Main Author: Lee, Shi Ping
Format: Thesis
Language:English
Published: 2011
Subjects:
Online Access:https://eprints.ums.edu.my/id/eprint/8733/1/mt0000000302.pdf
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Summary:The objective of this cross-sectional study was to investigate the extent of integrated performance measurement usage across contextual factors (organizational structure and competition) and its performance outcome. Then, the mediating effect of the extent of integrated performance measurement usage was meant to investigate as well on the relationships between the studied contextual factors and company performance. The top managerial personnel of Sabah manufacturing companies in Kota Kinabalu area was the targeted respondent to participant this study. Using data of 38 Sabah manufacturing companies in Kota Kinabalu, this study has provided evidence on the direct relationships on (1) the extent of integrated performance measurement usage was positively related to organizational structure, (2) company tended to use integrated performance measurement usage in greater extent when facing high level of competition, and (3) the greater extent of integrated performance measurement usage was associated with the increase of company performance. On the other hand, this study found no evidence for the mediating effect of the extent of integrated performance measurement usage on the relationship between (4) organizational structure and company performance, and (5) competition and company performance