Please use this identifier to cite or link to this item: https://hdl.handle.net/1959.11/17273
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dc.contributor.authorYuliansyah, Yuliansyahen
dc.contributor.authorKhan, Ashfaq Aen
dc.date.accessioned2015-05-11T16:30:00Z-
dc.date.issued2015-
dc.identifier.citationCorporate Ownership & Control, 12(3), p. 304-316en
dc.identifier.issn1810-3057en
dc.identifier.issn1727-9232en
dc.identifier.urihttps://hdl.handle.net/1959.11/17273-
dc.description.abstractResorting 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.en
dc.languageenen
dc.publisherVirtus Interpressen
dc.relation.ispartofCorporate Ownership & Controlen
dc.titleStrategic Performance Measurement System: A Service Sector and Lower Level Employees Empirical Investigationen
dc.typeJournal Articleen
dc.subject.keywordsOrganisational Planning and Managementen
dc.subject.keywordsManagement Accountingen
dc.subject.keywordsFinancial Institutions (incl Banking)en
local.contributor.firstnameYuliansyahen
local.contributor.firstnameAshfaq Aen
local.subject.for2008150312 Organisational Planning and Managementen
local.subject.for2008150203 Financial Institutions (incl Banking)en
local.subject.for2008150105 Management Accountingen
local.subject.seo2008900299 Property, Business Support Services and Trade not elsewhere classifieden
local.subject.seo2008900101 Finance Servicesen
local.subject.seo2008900201 Administration and Business Support Servicesen
local.profile.schoolUNE Business Schoolen
local.profile.emailakhan27@une.edu.auen
local.output.categoryC1en
local.record.placeauen
local.record.institutionUniversity of New Englanden
local.identifier.epublicationsrecordune-20150507-092355en
local.publisher.placeUkraineen
local.format.startpage304en
local.format.endpage316en
local.peerreviewedYesen
local.identifier.volume12en
local.identifier.issue3en
local.title.subtitleA Service Sector and Lower Level Employees Empirical Investigationen
local.contributor.lastnameYuliansyahen
local.contributor.lastnameKhanen
dc.identifier.staffune-id:akhan27en
local.profile.roleauthoren
local.profile.roleauthoren
local.identifier.unepublicationidune:17486en
local.identifier.handlehttps://hdl.handle.net/1959.11/17273en
dc.identifier.academiclevelAcademicen
local.title.maintitleStrategic Performance Measurement Systemen
local.output.categorydescriptionC1 Refereed Article in a Scholarly Journalen
local.search.authorYuliansyah, Yuliansyahen
local.search.authorKhan, Ashfaq Aen
local.uneassociationUnknownen
local.year.published2015en
local.subject.for2020350711 Organisational planning and managementen
local.subject.for2020350204 Financial institutions (incl. banking)en
local.subject.for2020350105 Management accountingen
local.subject.seo2020110201 Finance servicesen
local.subject.seo2020110301 Administration and business support servicesen
Appears in Collections:Journal Article
UNE Business School
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