College of Business (Accountancy),
Universiti Utara Malaysia

rapiah@uum.edu.my

Universiti Teknologi MARA
Malaysia


Universiti Teknologi MARA
Malaysia


Universiti Teknologi MARA
Malaysia


Abstract

This study examines organisational capabilities as a potential mediator in the link between SPMS use and organisational competitive advantage. The data was collected using a mail survey to top management of listed companies in Malaysia. The results show that SPMS makes a significant contribution with organisational competitive advantage and capabilities. However, diagnostic use is not significantly associated with organisational capabilities. The findings contribute to the body of knowledge by showing the role of SPMS from the perspective of the resource-based view theory and levers of control framework. The findings acknowledge that SPMS can be an indirect source for competitive advantage through its ability to enhance organisational capabilities.

Keywords

competitive advantage, diagnostic use, interactive use, organisational capabilities, private sector, SPMS

DOI

http://dx.doi.org/10.17576/ajag-2010-1-6545

Bibliography

Mohamed, R., Wee, S. H., Abdul Rahman, I. K., & Ab Aziz, R. (2010). Strategic Performance Measurement System, Organisational Capabilities and Competitive Advantage. Journal of Accounting and Governance, 1, 27–50.  http://dx.doi.org/10.17576/ajag-2010-1-6545

1 : 27–50 (2010)

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