Sustaining Competitiveness in a Liberalized Economy: The Role of Accounting
DOI: 10.5848/csp.1487.00005
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Strategic Performance Measurement System and Organisation Competitive Advantage

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Cited by 2 publications
(5 citation statements)
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“…As such, H1 is supported. This finding is consistent with prior literature (Tuomela, 2005;Naranjo-Gil and Hartmann, 2007;Mohamed et al, 2009Mohamed et al, , 2010a.…”
Section: Test Of Hypothesessupporting
confidence: 94%
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“…As such, H1 is supported. This finding is consistent with prior literature (Tuomela, 2005;Naranjo-Gil and Hartmann, 2007;Mohamed et al, 2009Mohamed et al, , 2010a.…”
Section: Test Of Hypothesessupporting
confidence: 94%
“…As such, H1 is supported. This finding is consistent with prior literature (Tuomela, 2005;Naranjo-Gil and Hartmann, 2007;Mohamed et al, 2009Mohamed et al, , 2010a. To test the relationship between an interactive style of information usage and the use of non-financial information, another regression analysis is performed.…”
Section: Significantsupporting
confidence: 87%
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“…Anderson et al (2006) found moderate score of 3 on a 5-point Likert-type scale, indicating moderate extent of usage of each control system. Mohamed et al (2008) found strong dominance of belief control systems at a great extent (mean of 4.0 on a fivepoint scale). Anderson et al (2006) also found moderate score of 3 on a 5point Likert-type scale, indicating moderate extent of usage of each control system.…”
Section: Extent Of Practice Of Belief Control Systemsmentioning
confidence: 96%
“…The findings compare favorably with previous studies. For instance, Mohamed et al (2008) found that beliefs control system had a significant relationship with overall organisational capabilities (β= 0.446; p<0.006), a critical antecedent to organizational performance. Widener (2007) reported that reliance on a belief control system is positively associated with efficient use of management atttention (p<0.01) which is in turn associated with higher levels of firm financial performance (p < 0.05).…”
Section: Extent Of Practice Of Belief Control Systemsmentioning
confidence: 99%