Interactive use of perfomance measurement systems and the organzation's customers-focused strategy: the mediating role of organizational learning

Title
Interactive use of perfomance measurement systems and the organzation's customers-focused strategy: the mediating role of organizational learning
Publication Date
2015
Author(s)
Yuliansyah, Yuliansyah
Khan, Ashfaq A
Type of document
Journal Article
Language
en
Entity Type
Publication
Publisher
Dilovi Perspektyvy
Place of publication
Ukraine
UNE publication id
une:17884
Abstract
This study investigates the effect of the interactive use of performance measurement systems (PMS) on the company's adaptation of its customer-focused strategy. The authors used a self-administered survey study of 69 managers working in the Indonesia Stock Exchange-listed financial institutions. The authors' statistical analyses using SmartPLS 2.0 supported all hypotheses and revealed direct and indirect relationships among the hypothesized variables. However, based on the 'path analysis', using the Sobel's test and the Variance Accounted For (VAF), the empirical data revealed that the organizational members' direct relationship with the customer accounted for a greater contribution to the improvement in the customer-focused strategy compared to the organization's indirect relationship. This study provides evidence that an effective implementation and interactive use of PMS would leverage the organization's customers-focused strategy and help it gain a competitive advantage.
Link
Citation
Problems and Perspectives in Management, 13(2), p. 219-229
ISSN
1810-5467
1727-7051
Start page
219
End page
229

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