The effect of regulation and goal orientation on performance measurement utilisation: evidence from Indonesian local government

This study examines how regulation on performance measurement and goal orientation affect the utilisation of performance measurement in the context of a developing country’s local governments. This study is based on a cross-sectional survey participated by 163 manager of local government agencies ma...

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Main Authors:	., Nurkholis, Mohamad, Muslim Har Sani, Ismail, Suhaiza
Format:	Article
Language:	English English
Published:	University of Malaya 2014
Subjects:	H96 Public policy (General), Policy sciences
Online Access:	http://irep.iium.edu.my/37221/ http://irep.iium.edu.my/37221/ http://irep.iium.edu.my/37221/1/AJBA2014Vo7Issue1.pdf http://irep.iium.edu.my/37221/4/37221_The%20effect%20of%20regulation%20and%20goal%20orientation_SCOPUS.pdf

id	iium-37221
recordtype	eprints
spelling	iium-372212017-04-14T00:51:29Z http://irep.iium.edu.my/37221/ The effect of regulation and goal orientation on performance measurement utilisation: evidence from Indonesian local government ., Nurkholis Mohamad, Muslim Har Sani Ismail, Suhaiza H96 Public policy (General), Policy sciences This study examines how regulation on performance measurement and goal orientation affect the utilisation of performance measurement in the context of a developing country’s local governments. This study is based on a cross-sectional survey participated by 163 manager of local government agencies managers in East Java, Indonesia, using a structural approach in data analysis. The results show that the imposition of regulation on performance measurement directly affects performance measurement adoption. The adoption of performance measurement and goal orientation mediate the relation between the regulation and the actual implementation of performance measurement. The likelihood of the actual implementation of performance measurement becomes stronger when there is strong goal orientation. The unique contribution of this study is that it offers a model of regulatory-based performance measurement utilisation under result-based management from a developing country perspective, depicting that imposed regulation on performance measurement will likely lead to its actual implementation when there is strong goal orientation. University of Malaya 2014 Article PeerReviewed application/pdf en http://irep.iium.edu.my/37221/1/AJBA2014Vo7Issue1.pdf application/pdf en http://irep.iium.edu.my/37221/4/37221_The%20effect%20of%20regulation%20and%20goal%20orientation_SCOPUS.pdf ., Nurkholis and Mohamad, Muslim Har Sani and Ismail, Suhaiza (2014) The effect of regulation and goal orientation on performance measurement utilisation: evidence from Indonesian local government. Asian Journal of Business and Accounting, 7 (1). pp. 81-105. ISSN 1985-4064 http://e-journal.um.edu.my/public/article-view.php?id=6352
repository_type	Digital Repository
institution_category	Local University
institution	International Islamic University Malaysia
building	IIUM Repository
collection	Online Access
language	English English
topic	H96 Public policy (General), Policy sciences
spellingShingle	H96 Public policy (General), Policy sciences ., Nurkholis Mohamad, Muslim Har Sani Ismail, Suhaiza The effect of regulation and goal orientation on performance measurement utilisation: evidence from Indonesian local government
description	This study examines how regulation on performance measurement and goal orientation affect the utilisation of performance measurement in the context of a developing country’s local governments. This study is based on a cross-sectional survey participated by 163 manager of local government agencies managers in East Java, Indonesia, using a structural approach in data analysis. The results show that the imposition of regulation on performance measurement directly affects performance measurement adoption. The adoption of performance measurement and goal orientation mediate the relation between the regulation and the actual implementation of performance measurement. The likelihood of the actual implementation of performance measurement becomes stronger when there is strong goal orientation. The unique contribution of this study is that it offers a model of regulatory-based performance measurement utilisation under result-based management from a developing country perspective, depicting that imposed regulation on performance measurement will likely lead to its actual implementation when there is strong goal orientation.
format	Article
author	., Nurkholis Mohamad, Muslim Har Sani Ismail, Suhaiza
author_facet	., Nurkholis Mohamad, Muslim Har Sani Ismail, Suhaiza
author_sort	., Nurkholis
title	The effect of regulation and goal orientation on performance measurement utilisation: evidence from Indonesian local government
title_short	The effect of regulation and goal orientation on performance measurement utilisation: evidence from Indonesian local government
title_full	The effect of regulation and goal orientation on performance measurement utilisation: evidence from Indonesian local government
title_fullStr	The effect of regulation and goal orientation on performance measurement utilisation: evidence from Indonesian local government
title_full_unstemmed	The effect of regulation and goal orientation on performance measurement utilisation: evidence from Indonesian local government
title_sort	effect of regulation and goal orientation on performance measurement utilisation: evidence from indonesian local government
publisher	University of Malaya
publishDate	2014
url	http://irep.iium.edu.my/37221/ http://irep.iium.edu.my/37221/ http://irep.iium.edu.my/37221/1/AJBA2014Vo7Issue1.pdf http://irep.iium.edu.my/37221/4/37221_The%20effect%20of%20regulation%20and%20goal%20orientation_SCOPUS.pdf
first_indexed	2023-09-18T20:53:23Z
last_indexed	2023-09-18T20:53:23Z
_version_	1777410143366938624

The effect of regulation and goal orientation on performance measurement utilisation: evidence from Indonesian local government

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