The Interplay between Comprehensive Use of Performance Management Systems and Corporate Financial and Non-Financial Performance: Evidence from Saudi Arabia

• 영문명: The Interplay between Comprehensive Use of Performance Management Systems and Corporate Financial and Non-Financial Performance: Evidence from Saudi Arabia
• 발행기관: 한국유통과학회
• 저자명: Ahmed Abdullah Saad AL-DHUBAIBI
• 간행물 정보: 『The Journal of Asian Finance, Economics and Business(JAFEB)』Vol. 10 No.1, 209~221쪽, 전체 13쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2023.01.31

영문 초록

A significant body of prior research on performance management systems (PMSs) either explains the components and the design of the systems or investigates the link between particular system/s and organizational functions, capabilities, or performance. In contrast, this study investigates the comprehensive use of PMSs and relates them to corporate financial and non-financial performance. Further, this study examines whether the association between PMSs and performance varies between industries or is moderated by the size of the company. Data was collected using a questionnaire that was sent to companies from different industries operating in Riyadh province, where the most important businesses in Saudi Arabia are located. A total of 152 usable responses were received. The results of this study revealed that companies use a variety of PMSs at a balanced level. The extent of each category of PMS use is associated with the extent of other PMS categories’ use. However, the larger the company, the more PMSs it uses. Importantly, the results showed a positive and significant association between PMSs’ extent of use and both financial and non-financial performance. This association was minimally moderated by the company size and industry for specific categories of PMSs and performance.

목차

1. Introduction

2. Literature Review and Hypotheses Development

3. Research Methodology

4. Results

5. Discussion and Conclusion

References

키워드

Performance Management Systems Management Control Systems Financial Performance Non-Financial Performance