Performance measurement system mechanisms and service process type

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 .


Official URL:


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
Keywords:Performance Measurement System; PMS mechanisms; service process type; professional services; mass services
Journal:Asian Journal of Accounting and Governance
ID Code:1776
Deposited By: mr Mustaffa Abu Bakar
Deposited On:13 Jun 2011 04:14
Last Modified:14 Dec 2016 06:30

Repository Staff Only: item control page