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The moderating role of performance measurement system sophistication on the relationships between in...

The moderating role of performance measurement system sophistication on the relationships between in...

https://devfeature-collection.sl.nsw.gov.au/record/TN_cdi_proquest_reports_2297092621

The moderating role of performance measurement system sophistication on the relationships between internal value drivers and performance

About this item

Full title

The moderating role of performance measurement system sophistication on the relationships between internal value drivers and performance

Publisher

Paris: Association Francophone de Comptabilite

Journal title

Comptabilité Contrôle Audit, 2016-09, Vol.22 (2), p.39-75

Language

Formats

Publication information

Publisher

Paris: Association Francophone de Comptabilite

More information

Scope and Contents

Contents

This study examines the moderating effects of performance measurement systems (PMS), i.e. PMS sophistication (i.e. BSC-like PMS), on the relationships between internal values drivers (internal efficiency, employee commitment, organizational flexibility) and performance outcomes (customer satisfaction, market performance, financial performance). Con...

Alternative Titles

Full title

The moderating role of performance measurement system sophistication on the relationships between internal value drivers and performance

Identifiers

Primary Identifiers

Record Identifier

TN_cdi_proquest_reports_2297092621

Permalink

https://devfeature-collection.sl.nsw.gov.au/record/TN_cdi_proquest_reports_2297092621

Other Identifiers

ISSN

1262-2788

E-ISSN

2313-514X

DOI

10.3917/cca.222.0039

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