Strategic Performance Measurement System, Organisational Capabilities and Competitive Advantage

被引：2

作者：

Mohamed, Rapiah ^{[1
]}

Hui, Wee Shu ^{[2
]}

Rahman, Ibrahim Kamal Abdul ^{[2
]}

Ab Aziz, Rozainun ^{[2
]}

机构：

[1] Univ Utara Malaysia, Coll Business Accountancy, Changlun, Malaysia

[2] Univ Teknol MARA, Shah Alam, Malaysia

来源：

ASIAN JOURNAL OF ACCOUNTING AND GOVERNANCE | 2010年 / 1卷

关键词：

SPMS; diagnostic use; interactive use; organisational capabilities; competitive advantage; private sector;

D O I：

10.17576/ajag-2010-1-6545

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

This study examines organisational capabilities as a potential mediator in the link between SPMS use and organisational competitive advantage. The data was collected using a mail survey to top management of listed companies in Malaysia. The results show that SPMS makes a significant contribution with organisational competitive advantage and capabilities. However, diagnostic use is not significantly associated with organisational capabilities. The findings contribute to the body of knowledge by showing the role of SPMS from the perspective of the resource-based view theory and levers of control framework. The findings acknowledge that SPMS can be an indirect source for competitive advantage through its ability to enhance organisational capabilities.

引用

页码：27 / 50

页数：24

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