کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
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1002667 | 937446 | 2006 | 25 صفحه PDF | دانلود رایگان |
This study investigates the relation between managers’ perception of the importance of several types of performance measures and managers’ assessment about the importance of the firm's strategic resources that sustains its competitive advantage. Furthermore, it investigates whether there is a significant association between the importance of performance measures and firm performance, and thus, whether performance measures are mediating variables in the relation between the importance of strategic resources and performance. Using survey data from 107 companies, the results indicate that managers place importance on multiple measures and show some evidence that the importance of performance measures mediates the association between the importance of strategic resources and performance. Implications and insights are discussed, along with ideas for future research.
Journal: Management Accounting Research - Volume 17, Issue 4, December 2006, Pages 433–457