The Role of Strategic Performance Measurement System Use in Enhancing Organisational Competitive Advantage: The Mediation Role of Organisational Capabilities

被引：0

作者：

Mohamed, Rapiah ^{[1
]}

Hui, Wee Shu ^{[1
]}

Rahman, Ibrahim Kamal Abdul ^{[1
]}

Ab Aziz, Rozainun ^{[1
]}

机构：

[1] Univ Utara Malaysia, UUM Coll Business Accountancy, Changloon, Malaysia

来源：

PROCEEDINGS OF THE INTERNATIONAL MANAGEMENT ACCOUNTING CONFERENCE V | 2009年

关键词：

SPMS; diagnostic use; interactive use; organisational capabilities; competitive advantage; private sector; MANAGEMENT CONTROL-SYSTEMS; MARKET ORIENTATION; PERSPECTIVE; FIRM;

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

This paper reports the result of strategic performance measurement system (SPMS) use, organisational capabilities i.e. market orientation, entrepreneurship, innovation and organisational learning and organisational competitive advantage. 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.

引用

页码：424 / 446

页数：23

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