Universiti Teknologi Malaysia Institutional Repository

Performance measurement of professional services: a case of Malaysia

Ali Khan, Mohd. Noor Azli and Baharun, Rohaizat and Abdul Rahim, Kamaruzzaman (2009) Performance measurement of professional services: a case of Malaysia. In: Reflecting on Accounting Research Issues. Penerbit UTM Press, Skudai, Johor, pp. 125-140. ISBN 978-983-52-0720-4

[img] PDF (Fulltext)
467kB

Abstract

Performance measures allow companies to allocate economic responsibilities and decision rights, set performance targets, and reward target achievement (Merchant & Van der Stede, 2007). information for performance measurement and control can serve for decision-making, planning and control, signalling, education and learning, and external communication (Simons, 2000). Performance measurement and management refer to goal definition, strategy development, benchmarking, human resource management, and feedback processes of learning organizations (Otley, 1999). Performance measurement is an integral part of the planning and control cycle (Barnard, 1962) since a long time ago and managers must have been planning and controlling the deployment of resources since the first organization was established (Neely, 1999). the importance of performance measurement has been recognised and many frameworks have been developed such as Performance Measurement Matrix (Keigen et al., 1989), SMART (Cross & Lynch, 1989), Performance Measurement Questionnaire (Dixon et al., 1990) and Balance Scorecard (Kaplan & Norton, 1992). Furthermore, the Balance Scorecard is probably the best known of the raft of multi- dimensional performance measurement frameworks developed in the late 1980s and early 1990s (Bourne, 2008).

Item Type:Book Section
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Management and Human Resource Development (Formerly known)
ID Code:14765
Deposited By: Siti Khairiyah Nordin
Deposited On:12 Sep 2011 02:07
Last Modified:13 Aug 2017 01:53

Repository Staff Only: item control page