Yuliansyah, Yuliansyah and Khan, Ashfaq (2015) Interactive use of performance measurement systems and the organization’s customers-focused strategy: the mediating role of organizational learning. Problems and Perspectives in Management, 13 (2). pp. 219-229. ISSN 17727-7051

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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.

Item Type:	Article
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User:	YULIANSYAH
Date Deposited:	29 Dec 2016 05:59
Last Modified:	29 Dec 2016 05:59
URI:	http://repository.lppm.unila.ac.id/id/eprint/1356

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