IDEAS home Printed from https://ideas.repec.org/a/ids/afasfa/v3y2013i4p297-318.html
   My bibliography  Save this article

Role of organisational culture on performance measurement practice: the case of Malaysian manufacturing firms

Author

Listed:
  • Muslim Har Sani Mohamad
  • Fazlin Ali
  • Amizawati Mohd Amir

Abstract

This study aims to examine the influence of the competing values on firm performance mediated by diverse performance measurement system. With a different focus to that of Henri's (2006) concept of dominant culture, we argue that in control dominant firms, flexibility and diverse performance measures (PM) can lead to improved performance. Testing of the two competing values based on dominant culture excludes the chance to test this possibility. Also, we propose that through the use of diverse PM, the flexibility value of the firms will have stronger influence on firms' performance than the control values. As the most developed sector in Malaysian economy, manufacturing companies need to adopt the right mix of PMs to be competitive in facing globalised market, thus, they were selected for the study. The study found that with stronger presence of cogent leadership, use of diverse performance measures can translate flexibility values into firms' improved performance.

Suggested Citation

  • Muslim Har Sani Mohamad & Fazlin Ali & Amizawati Mohd Amir, 2013. "Role of organisational culture on performance measurement practice: the case of Malaysian manufacturing firms," Afro-Asian Journal of Finance and Accounting, Inderscience Enterprises Ltd, vol. 3(4), pages 297-318.
    • Handle: RePEc:ids:afasfa:v:3:y:2013:i:4:p:297-318
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=56986
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    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:ids:afasfa:v:3:y:2013:i:4:p:297-318. 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.

    We have no bibliographic references for this item. You can help adding them by using 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: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=214 .

    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.