Performance measurement system mechanisms and service process type

Mohd Amir, Amizawati and Nik Ahmad, Nik Nazli and Mohamad, Muslim Har Sani (2010) Performance measurement system mechanisms and service process type. Asian Journal of Accounting and Governance, 1. pp. 1-26. ISSN 2180-3838

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Abstract

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

Item Type:	Article (Journal)
Additional Information:	1371/5418
Uncontrolled Keywords:	performance measurement system, service process type, professional service, mass service
Subjects:	H Social Sciences > HF Commerce > HF5001 Business. Business Administration H Social Sciences > HF Commerce > HF5001 Business. Business Administration > HF5601 Accounting. Bookkeeping
Kulliyyahs/Centres/Divisions/Institutes (Can select more than one option. Press CONTROL button):	Kulliyyah of Economics and Management Sciences > Department of Accounting
Depositing User:	Dr Muslim Har Sani Mohamad
Date Deposited:	25 Nov 2011 19:40
Last Modified:	27 Jan 2012 13:22
URI:	http://irep.iium.edu.my/id/eprint/5418

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