Performance measurement link between the balanced scorecard dimensions: An empirical study of the manufacturing sector in Malaysia

Joshi, Prem Lal (2015) Performance measurement link between the balanced scorecard dimensions: An empirical study of the manufacturing sector in Malaysia. Afro-Asian Journal of Finance and Accounting, 4 (4/2014). pp. 426-442. ISSN 1751-6455

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Official URL: http://inderscience.metapress.com/content/yp4202xn...

Abstract

In today’s competitive business environment, firms are emphasising the use of an integrated performance system consisting of both financial and non-financial measures. The emphasis on non-financial measures that drives the financial outcome adds value to the strategic goals of organisation. Literature highlights the causal relationship between the financial and non-financial performance and empirically examined in the Western context but seems to be still lacking in Malaysia. Therefore, this study explores the association between the financial and non-financial measures in the context of the Malaysian business environment. This study uses the structural equation modelling (SEM) which is a superior research tool to measure the causal relationship between the financial and non-financial performance measures in comparison to other multivariate techniques. Although in the Malaysian business environment, the financial motive is still prominent, as compared to the non-financial aspects, the study has proved statistically there is causal link between financial and non-financial measures.

Item Type: Article
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HC Economic History and Conditions
Divisions: Faculty of Management (FOM)
Depositing User: Ms Nurul Iqtiani Ahmad
Date Deposited: 12 Feb 2015 02:23
Last Modified: 12 Feb 2015 02:23
URI: http://shdl.mmu.edu.my/id/eprint/5967

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