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Strategic Performance Measurement System and Organization Competitive Advantage

Abd Rahman, Ibrahim Kamal and Mohamed, Rapiah and Hui, Wee Shu and Abdul Aziz, Rozainun (2010) Strategic Performance Measurement System and Organization Competitive Advantage. Asia-Pacific Management Accounting Journal, 5 (1). pp. 1-20. ISSN 1675-3194

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The main objective of this study is to examine the role of strategic performance measurement systems (SPMS) as a strategic control tool in assisting managers to enhance organisational competitive advantage. Specifically, the objective of this paper is to examine the extent to which organizations are adopting financial and non-financial measures and to determine the effect of SPMS design on organisational competitive advantage. The main research question of this study is - Does the adoption of SPMS that consists of financial and non-financial measures lead to enhanced organisation competitive advantage? This paper reports on the results of SPMS design and competitive advantage. The data was collected using a mail survey to top management of listed companies in Malaysia. The results indicate that the Malaysian companies in the sample adopted both financial and non-financial measures. The study also found that the relationship between SPMS design and competitive advantage was positive and significant. However, for the relationship of each dimension of SPMS and competitive advantage, only non-financial measures had a significant association with competitive advantage, while financial measures had an insignificant positive contribution to competitive advantage.


Item Type: Article
Uncontrolled Keywords: strategic performance measurement systems, financial measures, non-financial measures, competitive advantage
Subjects: H Social Sciences > HB Economic Theory
Journal or Publication Title: Asia-Pacific Management Accounting Journal
Collections: WoS
Access Type: Open Access
PRISMA ID: 44370
URI: http://oarr.uitm.edu.my/id/eprint/1832

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