Work

The Relationship between Strategic Performance Measurement System and Organisational Capabilities: The Role of Beliefs and Boundary Control Systems

Year: 2014

Type: article

Abstract: This paper examines the relationship between strategic performance measurement systems (SPMS) and organisational capabilities, i.e. market orientation, organisational learning, innovation and entrepreneurship. It uses the levers of control framework suggested by Simons (1999) and examines beliefs and boundary control systems as a potential moderator in the link between SPMS and organisational capabilities. The data was collected via a mail survey of top management of Malaysian listed companies. We find that the beliefs and boundary control system partly moderates the relationship between SPMS design and use and overall organisational capabilities. Further, we also find that beliefs and boundary control system moderates the relationship between SPMS design and use, and innovation and entrepreneurship. Implications of these findings are discussed in this paper.

Authors: Rapiah Mohamed, Shu Hui Wee, Ibrahim Kamal Abdul Rahman, Rozainun Abdul Aziz

Institutions: Universiti Utara Malaysia, Universiti Teknologi MARA System, Universiti Teknologi MARA

Language: English

Topic: Accounting and Organizational Management

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W2115286307

FWCI: 4.758

Cites: 49

Cited by: 10

Related to: 10