IDEAS home Printed from https://ideas.repec.org/a/arp/tjssrr/2018p148-152.html
   My bibliography  Save this article

Interactive Use of Performance Measurement Systems and its Impact to Firm Performance: Evidence from West Java Province Local-Owned Enterprise, Indonesia

Author

Listed:
  • Muhammad Dahlan

    (Department of Accounting, Economics and Business Faculty, University of Padjadjaran, Indonesia)

Abstract

We analysed the influence of the interactice use of performance measurement systems/(IPMS), organizational commitment/(OC), and effectiveness innovation type/(EIT) on the firm performance. Then, the extent to which that who have organizational commitment and effectveness innovation type as an intervening variables. We study the West Java Local-Owned Enterprise, Indonesian. From 146 distributed questionnaires, we obtain 69 usable data points which we analyse using Path-Analysis. We indicated that IPMS, organizational commitment, effectveness innovation type have positive and significantly effect on firm performance. Other word, we suggested that organizational commitment and effectveness innovation type as an inetrvening variable in the relationsip between IPMS and firm performance. This result implies that managers can open communication linness to subordinate to increase IPMS that lead to the improvement of OC and EIT in order to generate operational effectveness and performance. This research confirms that IPMS and OC should be increase implementation of EIT to encourage the employee’s motivation to creation by day to day in gaining firm strategic competitiveness. This research have confirmatory the importance employed of IPMS, OC, and EIT at middile to lower level employees in the Goverment Local-Owned Enterprise. I thing that less seriously in the decade were field of management accounting/performance measurement systems.

Suggested Citation

  • Muhammad Dahlan, 2018. "Interactive Use of Performance Measurement Systems and its Impact to Firm Performance: Evidence from West Java Province Local-Owned Enterprise, Indonesia," The Journal of Social Sciences Research, Academic Research Publishing Group, pages 148-152:2.
    • Handle: RePEc:arp:tjssrr:2018:p:148-152
    as

    Download full text from publisher

    File URL: https://www.arpgweb.com/pdf-files/spi2.54.148-152.pdf
    Download Restriction: no
    File URL: https://www.arpgweb.com/journal/7/special_issue/11-2018/2/4
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Burchell, Stuart & Clubb, Colin & Hopwood, Anthony & Hughes, John & Nahapiet, Janine, 1980. "The roles of accounting in organizations and society," Accounting, Organizations and Society, Elsevier, vol. 5(1), pages 5-27, January.
    2. Webb, Natalie J & Candreva, Philip J, 2009. "Diagnosing performance management and performance budgeting systems: A case study of the U.S. Navy," MPRA Paper 14754, University Library of Munich, Germany.
    3. Robert Simons, 1991. "Strategic orientation and top management attention to control systems," Strategic Management Journal, Wiley Blackwell, vol. 12(1), pages 49-62, January.
    4. Simons, Robert, 1990. "The role of management control systems in creating competitive advantage: New perspectives," Accounting, Organizations and Society, Elsevier, vol. 15(1-2), pages 127-143.
    5. Abernethy, Margaret A. & Brownell, Peter, 1999. "The role of budgets in organizations facing strategic change: an exploratory study," Accounting, Organizations and Society, Elsevier, vol. 24(3), pages 189-204, April.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Abernethy, Margaret A. & Anderson, Shannon W. & Nair, Sujay & Jiang, Yile (Anson), 2021. "Manager ‘growth mindset’ and resource management practices," Accounting, Organizations and Society, Elsevier, vol. 91(C).
    2. Hall, Matthew, 2010. "Accounting information and managerial work," LSE Research Online Documents on Economics 28539, London School of Economics and Political Science, LSE Library.
    3. Peters, Matt D. & Wieder, Bernhard & Sutton, Steve G. & Wakefield, James, 2016. "Business intelligence systems use in performance measurement capabilities: Implications for enhanced competitive advantage," International Journal of Accounting Information Systems, Elsevier, vol. 21(C), pages 1-17.
    4. Bisbe, Josep & Otley, David, 2004. "The effects of the interactive use of management control systems on product innovation," Accounting, Organizations and Society, Elsevier, vol. 29(8), pages 709-737, November.
    5. Fabienne Villesèque-Dubus, 2005. "Vers une transversalisation des budgets : un essai d'observation et d'interprétation," Post-Print halshs-00483762, HAL.
    6. Nicolas Petit & Gulliver Lux, 2020. "Uses of Management Control Tools in the Public Healthcare Sector," Public Organization Review, Springer, vol. 20(3), pages 459-475, September.
    7. Löning, Hélène & Besson, M. & Mendoza, Carla, 2008. "Dual use of budgeting in uncertainty contexts: Explorative study of senior sales and marketing managers," HEC Research Papers Series 897, HEC Paris.
    8. Widener, Sally K., 2007. "An empirical analysis of the levers of control framework," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 757-788.
    9. Hall, Matthew, 2010. "Accounting information and managerial work," Accounting, Organizations and Society, Elsevier, vol. 35(3), pages 301-315, April.
    10. Collins, F & Holzmann, O & Mendoza, R, 1997. "Strategy, Budgeting, And Crisis In Latin America," Accounting, Organizations and Society, Elsevier, vol. 22(7), pages 669-689, October.
    11. Laura María Gómez-Ruiz & David Naranjo-Gil & Concepción Álvarez-Dardet Espejo, 2011. "Management Control System Use and Team Commitment," Working Papers 11.02, Universidad Pablo de Olavide, Department of Business Administration.
    12. Carmela Rizza & Antonio Leotta & Daniela Ruggeri, 2017. "Accounting Information Systems as Sensemaking Tools in DecisionMaking Processes of Small Firms," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 7(4), pages 248-262, October.
    13. Ramírez-García, Carolina & Vélez-Elorza, María L. & Alvarez-ardet-Espejo, María Concepción, 2013. "¿Cómo controlan los franquiciadores españoles a sus franquiciados?," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 16(1), pages 1-10.
    14. Journeault, Marc & De Rongé, Yves & Henri, Jean-François, 2016. "Levers of eco-control and competitive environmental strategy," The British Accounting Review, Elsevier, vol. 48(3), pages 316-340.
    15. Samuel Sponem, 2002. "L'Explication De La Diversite Des Pratiques Budgetaires : Une Approche Contingente," Post-Print halshs-00584534, HAL.
    16. David Marginson & Laurie McAulay & Melvin Roush & Tony Van Zijl, 2010. "Performance measures and short‐termism: An exploratory study," Accounting and Business Research, Taylor & Francis Journals, vol. 40(4), pages 353-370.
    17. Angèle Renaud, 2011. "L’articulation des indicateurs environnementaux entre contrôle diagnostic et contrôle interactif. Le cas d’une entreprise française de vins et spiritueux," Working Papers CREGO 1110601, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    18. Anna Arcari & Anna Pistoni & Enrico Moretto & Paolo Ossola & Daniele Tonini, 2016. "How Italian companies are monitoring innovation," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(2), pages 143-165.
    19. Essid Moez & Nicolas Berland, 2011. "Les impacts de la RSE sur les systèmes de contrôle," Post-Print halshs-00637633, HAL.
    20. Belete J. Bobe & Ralph Kober, 2020. "Does gender matter? The association between gender and the use of management control systems and performance measures," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(3), pages 2063-2098, September.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:arp:tjssrr:2018:p:148-152. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Managing Editor (email available below). General contact details of provider: http://arpgweb.com/?ic=journal&journal=7&info=aims .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.