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

页码：1393 / 1406

页数：14

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