Contingency factors, balanced scorecard and firm performance : evidence from Iraqi manufacturing industries

Contingency factors, balanced scorecard and firm performance : evidence from Iraqi manufacturing industries

This study focused on contingency factors, the balanced scorecard (BSC) and firm performance. Specifically, the study examined the mediating role of BSC on the relationship between contingency factors and firm performance. The research framework was developed based on contingency theory. The populat...

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Main Author: Al-Naser, Khalis Hasan Yousif
Format: Thesis
Language:eng
eng
Published: 2017
Subjects:
HD58.9 Organizational Effectiveness.
Online Access:https://etd.uum.edu.my/7759/1/s95052_01.pdf
https://etd.uum.edu.my/7759/2/s95052_02.pdf
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institution Universiti Utara Malaysia
collection UUM ETD
language eng
eng
advisor Mohamed, Rapiah
topic HD58.9 Organizational Effectiveness.
spellingShingle HD58.9 Organizational Effectiveness.
Al-Naser, Khalis Hasan Yousif
Contingency factors, balanced scorecard and firm performance : evidence from Iraqi manufacturing industries
description This study focused on contingency factors, the balanced scorecard (BSC) and firm performance. Specifically, the study examined the mediating role of BSC on the relationship between contingency factors and firm performance. The research framework was developed based on contingency theory. The population of the study comprised 1,213 companies from manufacturing sector of Iraq. The analysis of data utilised 301 responses that represented 49.38% of the total responses. Data were collected via self-administered questionnaires distributed to top management and were analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM). The findings indicated that intensity of competition, political turbulence, corporate culture and total quality management (TQM) had a significant and positive influence on BSC usage. The results also showed that political turbulence had a negative and significant influence on firm performance, whereas intensity of competition, corporate culture and TQM had a positive and significant influence on firm performance. Furthermore, a significant and positive association existed between BSC usage and firm performance. The result of this study indicated that the higher the level of political turbulence the higher the BSC usage; and this is a confirmation of applicability and value of contingency theory. Finally, the results indicated that BSC usage mediated the relationship between exogenous variables (intensity of competition, political turbulence, corporate culture and TQM) and firm performance. The result implies that contingency factors are important antecedents that influence BSC usage, and BSC is a vital strategic management accounting tool to assist in planning and decision making in Iraqi’s manufacturing industry. These indicate theoretical and managerial implications of the research. Therefore, managers and government could adopt the technique to improve firm performance. This study has made a solid contribution to the knowledge in theory and practice. Limitations and suggestions for future research were offered.
format Thesis
qualification_name other
qualification_level Doctorate
author Al-Naser, Khalis Hasan Yousif
author_facet Al-Naser, Khalis Hasan Yousif
author_sort Al-Naser, Khalis Hasan Yousif
title Contingency factors, balanced scorecard and firm performance : evidence from Iraqi manufacturing industries
title_short Contingency factors, balanced scorecard and firm performance : evidence from Iraqi manufacturing industries
title_full Contingency factors, balanced scorecard and firm performance : evidence from Iraqi manufacturing industries
title_fullStr Contingency factors, balanced scorecard and firm performance : evidence from Iraqi manufacturing industries
title_full_unstemmed Contingency factors, balanced scorecard and firm performance : evidence from Iraqi manufacturing industries
title_sort contingency factors, balanced scorecard and firm performance : evidence from iraqi manufacturing industries
granting_institution Universiti Utara Malaysia
granting_department Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate 2017
url https://etd.uum.edu.my/7759/1/s95052_01.pdf
https://etd.uum.edu.my/7759/2/s95052_02.pdf
_version_ 1747828262210371584
spelling my-uum-etd.77592021-05-02T00:56:07Z Contingency factors, balanced scorecard and firm performance : evidence from Iraqi manufacturing industries 2017 Al-Naser, Khalis Hasan Yousif Mohamed, Rapiah Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Intan Safinaz School of Accountancy (TISSA) HD58.9 Organizational Effectiveness. This study focused on contingency factors, the balanced scorecard (BSC) and firm performance. Specifically, the study examined the mediating role of BSC on the relationship between contingency factors and firm performance. The research framework was developed based on contingency theory. The population of the study comprised 1,213 companies from manufacturing sector of Iraq. The analysis of data utilised 301 responses that represented 49.38% of the total responses. Data were collected via self-administered questionnaires distributed to top management and were analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM). The findings indicated that intensity of competition, political turbulence, corporate culture and total quality management (TQM) had a significant and positive influence on BSC usage. The results also showed that political turbulence had a negative and significant influence on firm performance, whereas intensity of competition, corporate culture and TQM had a positive and significant influence on firm performance. Furthermore, a significant and positive association existed between BSC usage and firm performance. The result of this study indicated that the higher the level of political turbulence the higher the BSC usage; and this is a confirmation of applicability and value of contingency theory. Finally, the results indicated that BSC usage mediated the relationship between exogenous variables (intensity of competition, political turbulence, corporate culture and TQM) and firm performance. The result implies that contingency factors are important antecedents that influence BSC usage, and BSC is a vital strategic management accounting tool to assist in planning and decision making in Iraqi’s manufacturing industry. These indicate theoretical and managerial implications of the research. Therefore, managers and government could adopt the technique to improve firm performance. This study has made a solid contribution to the knowledge in theory and practice. Limitations and suggestions for future research were offered. 2017 Thesis https://etd.uum.edu.my/7759/ https://etd.uum.edu.my/7759/1/s95052_01.pdf text eng public https://etd.uum.edu.my/7759/2/s95052_02.pdf text eng public https://sierra.uum.edu.my/record=b1698833~S1 other doctoral Universiti Utara Malaysia Abdel-Kader, M., & Luther, R. (2008). The impact of firm characteristics on management accounting practices: A UK-based empirical analysis. The British Accounting Review, 40(1), 2-27. 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