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Title: Interactive use of perfomance measurement systems and the organzation's customers-focused strategy: the mediating role of organizational learning
Contributor(s): Yuliansyah, Yuliansyah (author); Khan, Ashfaq A  (author)
Publication Date: 2015
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Fields of Research (FoR) 2008: 150105 Management Accounting
150312 Organisational Planning and Management
150203 Financial Institutions (incl Banking)
Fields of Research (FoR) 2020: 350105 Management accounting
350711 Organisational planning and management
350204 Financial institutions (incl. banking)
Socio-Economic Objective (SEO) 2008: 900201 Administration and Business Support Services
900299 Property, Business Support Services and Trade not elsewhere classified
900101 Finance Services
Socio-Economic Objective (SEO) 2020: 110301 Administration and business support services
110201 Finance services
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.
Publication Type: Journal Article
Source of Publication: Problems and Perspectives in Management, 13(2), p. 219-229
Publisher: Dilovi Perspektyvy
Place of Publication: Ukraine
ISSN: 1810-5467
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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