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

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 performan...

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Main Authors:	Mohamad, Muslim Har Sani, Ali, Fazlin, Mohd Amir, Amizawati
Format:	Article
Language:	English
Published:	Inderscience Publishers 2013
Subjects:	H Social Sciences (General) HF Commerce
Online Access:	http://irep.iium.edu.my/11929/ http://irep.iium.edu.my/11929/ http://irep.iium.edu.my/11929/1/AAJFA030401_MOHAMAD-final.pdf

id	iium-11929
recordtype	eprints
spelling	iium-119292014-07-16T03:19:10Z http://irep.iium.edu.my/11929/ Role of organisational culture on performance measurement practice: the case of Malaysian manufacturing firms Mohamad, Muslim Har Sani Ali, Fazlin Mohd Amir, Amizawati H Social Sciences (General) HF Commerce 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 exclude 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. Inderscience Publishers 2013 Article PeerReviewed application/pdf en http://irep.iium.edu.my/11929/1/AAJFA030401_MOHAMAD-final.pdf Mohamad, Muslim Har Sani and Ali, Fazlin and Mohd Amir, Amizawati (2013) Role of organisational culture on performance measurement practice: the case of Malaysian manufacturing firms. Afro-Asian Journal of Finance and Accounting, 3 (4). pp. 297-318. ISSN 1751-6447 http://www.inderscience.com/jhome.php?jcode=aajfa#issue
repository_type	Digital Repository
institution_category	Local University
institution	International Islamic University Malaysia
building	IIUM Repository
collection	Online Access
language	English
topic	H Social Sciences (General) HF Commerce
spellingShingle	H Social Sciences (General) HF Commerce Mohamad, Muslim Har Sani Ali, Fazlin Mohd Amir, Amizawati Role of organisational culture on performance measurement practice: the case of Malaysian manufacturing firms
description	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 exclude 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.
format	Article
author	Mohamad, Muslim Har Sani Ali, Fazlin Mohd Amir, Amizawati
author_facet	Mohamad, Muslim Har Sani Ali, Fazlin Mohd Amir, Amizawati
author_sort	Mohamad, Muslim Har Sani
title	Role of organisational culture on performance measurement practice: the case of Malaysian manufacturing firms
title_short	Role of organisational culture on performance measurement practice: the case of Malaysian manufacturing firms
title_full	Role of organisational culture on performance measurement practice: the case of Malaysian manufacturing firms
title_fullStr	Role of organisational culture on performance measurement practice: the case of Malaysian manufacturing firms
title_full_unstemmed	Role of organisational culture on performance measurement practice: the case of Malaysian manufacturing firms
title_sort	role of organisational culture on performance measurement practice: the case of malaysian manufacturing firms
publisher	Inderscience Publishers
publishDate	2013
url	http://irep.iium.edu.my/11929/ http://irep.iium.edu.my/11929/ http://irep.iium.edu.my/11929/1/AAJFA030401_MOHAMAD-final.pdf
first_indexed	2023-09-18T20:21:11Z
last_indexed	2023-09-18T20:21:11Z
_version_	1777408117808562176

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

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