Digital-related capabilities and financial performance: the mediating effect of performance measurement systems

被引：41
|
作者：
Nasiri, Mina [1 ]
Ukko, Juhani [1 ]
Saunila, Minna [1 ]
Rantala, Tero [1 ]
Rantanen, Hannu [1 ]
机构：
[1] LUT Univ, Dept Ind Engn & Management, Sch Engn Sci, Lahti, Finland
来源：
TECHNOLOGY ANALYSIS & STRATEGIC MANAGEMENT | 2020年 / 32卷 / 12期
关键词：
Performance measurement system; Financial performance; Digital technology; Digital-related capabilities; ORGANIZATIONAL PERFORMANCE; INNOVATION CAPABILITY; BIG DATA; MANAGEMENT; PERSPECTIVE; CHALLENGES; ANALYTICS; CREATION; DESIGN; FIRMS;
D O I：
10.1080/09537325.2020.1772966
中图分类号：
C93 [管理学];
学科分类号：
12 ; 1201 ; 1202 ; 120202 ;
摘要：
The aim of this research is to investigate the mediating effect of performance measurement systems (PMS) in the connection between digital-related capabilities and financial performance. Moreover, this research examines how different types of digital-related capabilities can fuel PMS, leading to improved financial performance. The findings show that PMS significantly mediate the relationship between digital-related human and collaboration capabilities and financial performance. However, a significant mediating effect of PMS was not found between digital-related technical and innovation capabilities and financial performance. Using a structured survey questionnaire, the data was collected from Finnish SMEs, which operate in both the service and manufacturing industries.
引用
收藏
页码：1393 / 1406
页数：14
相关论文
共 50 条
  • [1] Shaping Digital Innovation Via Digital-related Capabilities
    Mina Nasiri
    Minna Saunila
    Juhani Ukko
    Tero Rantala
    Hannu Rantanen
    [J]. Information Systems Frontiers, 2023, 25 : 1063 - 1080
  • [2] Shaping Digital Innovation Via Digital-related Capabilities
    Nasiri, Mina
    Saunila, Minna
    Ukko, Juhani
    Rantala, Tero
    Rantanen, Hannu
    [J]. INFORMATION SYSTEMS FRONTIERS, 2023, 25 (03) : 1063 - 1080
  • [3] Digital Capabilities and Social Enterprise Performance: The Mediating Effect of Digital Innovation
    Akther, Sharmin
    Begum, Mst Shahinur
    Hassan, Md. Nazmul
    Uddin, Md Kafil
    [J]. JOURNAL OF SOCIAL ENTREPRENEURSHIP, 2024,
  • [4] The Impact of Digital Transformation on ESG Performance Based on the Mediating Effect of Dynamic Capabilities
    Su, Xin
    Wang, Shengwen
    Li, Feifei
    [J]. SUSTAINABILITY, 2023, 15 (18)
  • [5] Management system and performance measurement in public organizations: the mediating effect of dynamic capabilities
    Castelo, Samuel Leite
    Castelo, Aline Duarte Moraes
    Gomes, Carlos Alberto Esteves Ferreira
    [J]. REVISTA DE GESTAO E SECRETARIADO-GESEC, 2023, 14 (01): : 1284 - 1306
  • [6] The mediating effect of operational capabilities on operational performance
    Domenek, Antonio Carlos
    Moori, Roberto Giro
    Vitorino Filho, Valdir Antonio
    [J]. REGE-REVISTA DE GESTAO, 2022, 29 (04): : 350 - 366
  • [7] Relationship between digital capabilities and academic performance: the mediating effect of self-efficacy
    Ibrahim, Rasha Kadri
    Aldawsari, Aisha Namshan
    [J]. BMC NURSING, 2023, 22 (01)
  • [8] Relationship between digital capabilities and academic performance: the mediating effect of self-efficacy
    Rasha Kadri Ibrahim
    Aisha Namshan Aldawsari
    [J]. BMC Nursing, 22
  • [9] The effect of inventory performance on product quality The mediating effect of financial performance
    Lin, Yu
    Liang, Biwei
    Zhu, Xuechang
    [J]. INTERNATIONAL JOURNAL OF QUALITY & RELIABILITY MANAGEMENT, 2018, 35 (10) : 2227 - 2247
  • [10] Influence of digital ambidextrous capabilities on SMEs' transformation performance: The mediating effect of business model innovation
    Jing, Hao
    Zhang, Yaoyao
    Ma, Jia
    [J]. HELIYON, 2023, 9 (11)
12345