Strategic Performance Measurement System and Organisation Competitive Advantage

Mohamed, Rapiah; Hui, Wee Shu; Rahman, Ibrahim Kamal Abdul; Aziz, Rozainun Ab

doi:10.5848/csp.1487.00005

Cited by 2 publications

(5 citation statements)

References 0 publications

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“…As such, H1 is supported. This finding is consistent with prior literature (Tuomela, 2005;Naranjo-Gil and Hartmann, 2007;Mohamed et al, 2009Mohamed et al, , 2010a.…”

Section: Test Of Hypothesessupporting

confidence: 94%

“…As such, H1 is supported. This finding is consistent with prior literature (Tuomela, 2005;Naranjo-Gil and Hartmann, 2007;Mohamed et al, 2009Mohamed et al, , 2010a. To test the relationship between an interactive style of information usage and the use of non-financial information, another regression analysis is performed.…”

Section: Significantsupporting

confidence: 87%

“…An examination of the t-values indicates that managers who adopt an interactive style tend to use non-financial information (b ¼ 0.588, t ¼ 3.557, po0.05). This finding provides support to H2 and the results of Naranjo-Gil and Hartmann ( 2007) and Mohamed et al (2009Mohamed et al ( , 2010a. Managers who adopt an interactive style of information usage prefer to involve directly with subordinates through discussions and dialogue.…”

Section: Test Of Hypothesessupporting

confidence: 78%

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Style of information usage and use of accounting information: a Malaysian study

Ghani

Hui

Rahman

et al. 2012

Asian Review of Accounting

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Purpose-Since the 1990s, there has been a growing interest in style of information usage. However, most studies on style of information usage are conducted in developed countries. There is limited research on style of information usage in developing countries. The purpose of this paper is to fill the gap in the existing literature by examining relationships between style of information usage and use of financial and non-financial information in Malaysia. Design/methodology/approach-The authors adopted a survey method, for which a written questionnaire was prepared and mailed out to companies in Kuala Lumpur, Selangor, Terengganu and Pulau Pinang. Findings-Findings of the study show that diagnostic style of information usage is positively associated with use of financial information, while interactive style of information usage is positively associated with use of non-financial information. Further analysis on types of non-financial information used by managers who adopt interactive style of information usage reveals that customer related non-financial information such as quality, customer satisfaction and flexibility play a more important role in their decision-making processes. Originality/value-The paper provides insights into relationships between style of information usage on and use of accounting information in developing countries. Findings of the study can be applied to assist management accountants in meeting managers' information requirements.

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“…As such, H1 is supported. This finding is consistent with prior literature (Tuomela, 2005;Naranjo-Gil and Hartmann, 2007;Mohamed et al, 2009Mohamed et al, , 2010a.…”

Section: Test Of Hypothesessupporting

confidence: 94%

Section: Significantsupporting

confidence: 87%

Section: Test Of Hypothesessupporting

confidence: 78%

See 1 more Smart Citation

Style of information usage and use of accounting information: a Malaysian study

Ghani

Hui

Rahman

et al. 2012

Asian Review of Accounting

View full text Add to dashboard Cite

show abstract

“…Anderson et al (2006) found moderate score of 3 on a 5-point Likert-type scale, indicating moderate extent of usage of each control system. Mohamed et al (2008) found strong dominance of belief control systems at a great extent (mean of 4.0 on a fivepoint scale). Anderson et al (2006) also found moderate score of 3 on a 5point Likert-type scale, indicating moderate extent of usage of each control system.…”

Section: Extent Of Practice Of Belief Control Systemsmentioning

confidence: 96%

“…The findings compare favorably with previous studies. For instance, Mohamed et al (2008) found that beliefs control system had a significant relationship with overall organisational capabilities (β= 0.446; p<0.006), a critical antecedent to organizational performance. Widener (2007) reported that reliance on a belief control system is positively associated with efficient use of management atttention (p<0.01) which is in turn associated with higher levels of firm financial performance (p < 0.05).…”

Section: Extent Of Practice Of Belief Control Systemsmentioning

confidence: 99%