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Title: Strategic Performance Measurement System: A Service Sector and Lower Level Employees Empirical Investigation
Contributor(s): Yuliansyah, Yuliansyah (author); Khan, Ashfaq A  (author)
Publication Date: 2015
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Fields of Research (FoR) 2008: 150312 Organisational Planning and Management
150203 Financial Institutions (incl Banking)
150105 Management Accounting
Fields of Research (FoR) 2020: 350711 Organisational planning and management
350204 Financial institutions (incl. banking)
350105 Management accounting
Socio-Economic Objective (SEO) 2008: 900299 Property, Business Support Services and Trade not elsewhere classified
900101 Finance Services
900201 Administration and Business Support Services
Socio-Economic Objective (SEO) 2020: undefined
110201 Finance services
110301 Administration and business support services
Abstract: Resorting to the Schatzki's (2002) 'site of the social' theoretical construct and stance on the peculiar 'sites' of construction and institutionalisation of social practices, we aim to locate the use and efficacy of strategic performance measurement system (SPMS) in service sector organizations and at the lower hierarchical level, and its effect on role clarity, employees' psychological empowerment and performance. This study aims to further the relevant literature, which covers the phenomenon in the manufacturing industry and at the upper level of the organizational hierarchy (Hall, 2008). A survey study of employees at the lower hierarchical level in the banking sector of the southern part of Sumatera including the provinces of Lampung, South Sumatera, Bengkulu and Jambi was conducted and data analyzed using SmartPLS. Our analysis of the empirical data we gleaned from our survey of 135 respondents endorsed the hypotheses set for the study confirming a positive impact of the use of CPMS on lower level employees' role clarity and overall performance in service sector organizations, however, did not support CPMS's effect on the employees' 'psychological empowerment'. The effect and efficacy of the use of SPMS on role clarify, performance and psychological empowerment in the manufacturing sector employees at the upper hierarchical level have already been empirically investigated (see Hall, 2008). This current study aims to not only extend such studies to the service industry but also contribute to the management accounting literature through extending the use of the strategic performance measurement system to employees at the lower hierarchical level in the service sector. It aims at apprising practitioners and policy-makers on the utility and limitation of the use of CPMS in these contexts.
Publication Type: Journal Article
Source of Publication: Corporate Ownership & Control, 12(3), p. 304-316
Publisher: Virtus Interpress
Place of Publication: Ukraine
ISSN: 1727-9232
Peer Reviewed: Yes
HERDC Category Description: C1 Refereed Article in a Scholarly Journal
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Appears in Collections:Journal Article
UNE Business School

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