Service PMS mechanisms: the way activities are measured

Mohd Amir, Amizawati and Mohamad, Muslim Har Sani and Nik Ahmad, Nik Nazli (2009) Service PMS mechanisms: the way activities are measured. In: International Management Accounting Conference 5, 19-21 October, 2009, Cititel Mid Valley, Kuala Lumpur.

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Abstract

The paper adds to the stream of 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 provide 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 is not much different from that of mass service firms. The evidence, thus, suggest that PMS is designed in a way that matches the organizational objectives rather than focuses on the uniqueness of service businesses.

Item Type:	Conference or Workshop Item (Full Paper)
Additional Information:	2144/11920
Uncontrolled Keywords:	Service, PMS, mechanism
Subjects:	H Social Sciences > HF Commerce
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:	30 Apr 2012 08:29
Last Modified:	30 Apr 2012 08:30
URI:	http://irep.iium.edu.my/id/eprint/11920

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