Performance measurement system mechanisms and service process type

The paper adds to the stream of Performance Measurement System (PMS) research with understanding the relationship between service activities and PMS design. Focusing on the association between service process types and the ways of measuring activities, the study provides a preliminary exploratory st...

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Main Authors:	Amizawati Mohd Amir, Nik Nazli Nik Ahmad, Muslim Har Sani Mohamad
Format:	Article
Language:	English
Published:	2010
Online Access:	http://journalarticle.ukm.my/1776/ http://journalarticle.ukm.my/1776/ http://journalarticle.ukm.my/1776/1/abstract-amizawati-2010-1.pdf

id	ukm-1776
recordtype	eprints
spelling	ukm-17762016-12-14T06:30:13Z http://journalarticle.ukm.my/1776/ Performance measurement system mechanisms and service process type Amizawati Mohd Amir, Nik Nazli Nik Ahmad, Muslim Har Sani Mohamad, The paper adds to the stream of Performance Measurement System (PMS) research with understanding the relationship between service activities and PMS design. Focusing on the association between service process types and the ways of measuring activities, the study provides a preliminary exploratory study on the practical aspect of PMS design. Using a combination of both survey and in depth interviews, the findings show that service type has insignificant relationship with choice of measurement mechanisms. Instead other factors, strategy, intensity of competition and size, determine the measurement approaches. More importantly, the results indicate that the PMS mechanisms of professional service firms are not much different from that of mass service firms. The evidence, thus, suggests that PMS is designed in a way that matches the organizational objectives rather than focuses on the uniqueness of service businesses 2010 Article PeerReviewed application/pdf en http://journalarticle.ukm.my/1776/1/abstract-amizawati-2010-1.pdf Amizawati Mohd Amir, and Nik Nazli Nik Ahmad, and Muslim Har Sani Mohamad, (2010) Performance measurement system mechanisms and service process type. Asian Journal of Accounting And Governance, 1 . http://www.ukm.my/fep
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Kebangasaan Malaysia
building	UKM Institutional Repository
collection	Online Access
language	English
description	The paper adds to the stream of Performance Measurement System (PMS) research with understanding the relationship between service activities and PMS design. Focusing on the association between service process types and the ways of measuring activities, the study provides a preliminary exploratory study on the practical aspect of PMS design. Using a combination of both survey and in depth interviews, the findings show that service type has insignificant relationship with choice of measurement mechanisms. Instead other factors, strategy, intensity of competition and size, determine the measurement approaches. More importantly, the results indicate that the PMS mechanisms of professional service firms are not much different from that of mass service firms. The evidence, thus, suggests that PMS is designed in a way that matches the organizational objectives rather than focuses on the uniqueness of service businesses
format	Article
author	Amizawati Mohd Amir, Nik Nazli Nik Ahmad, Muslim Har Sani Mohamad,
spellingShingle	Amizawati Mohd Amir, Nik Nazli Nik Ahmad, Muslim Har Sani Mohamad, Performance measurement system mechanisms and service process type
author_facet	Amizawati Mohd Amir, Nik Nazli Nik Ahmad, Muslim Har Sani Mohamad,
author_sort	Amizawati Mohd Amir,
title	Performance measurement system mechanisms and service process type
title_short	Performance measurement system mechanisms and service process type
title_full	Performance measurement system mechanisms and service process type
title_fullStr	Performance measurement system mechanisms and service process type
title_full_unstemmed	Performance measurement system mechanisms and service process type
title_sort	performance measurement system mechanisms and service process type
publishDate	2010
url	http://journalarticle.ukm.my/1776/ http://journalarticle.ukm.my/1776/ http://journalarticle.ukm.my/1776/1/abstract-amizawati-2010-1.pdf
first_indexed	2023-09-18T19:34:17Z
last_indexed	2023-09-18T19:34:17Z
_version_	1777405166811611136

Performance measurement system mechanisms and service process type

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