Curtin University Homepage
  • Library
  • Help
    • Admin

    espace - Curtin’s institutional repository

    JavaScript is disabled for your browser. Some features of this site may not work without it.
    View Item 
    • espace Home
    • espace
    • Curtin Research Publications
    • View Item
    • espace Home
    • espace
    • Curtin Research Publications
    • View Item

    An empirical study of the influence of business strategy, uncertainty and market position on financial measures using the SEM approach.

    Access Status
    Fulltext not available
    Authors
    Krishnan, Anbalagan
    Ramasamy, R.
    Prem, L.
    Date
    2014
    Type
    Journal Article
    
    Metadata
    Show full item record
    Citation
    Krishnan, A. and Ramasamy, R. and Prem, L. 2014. An empirical study of the influence of business strategy, uncertainty and market position on financial measures using the SEM approach. International Journal of Accounting, Auditing and Performance Evaluation. 10 (2): pp. 187-202.
    Source Title
    International Journal of Accounting, Auditing and Performance Evaluation
    ISSN
    1740-8008
    School
    Curtin Sarawak
    URI
    http://hdl.handle.net/20.500.11937/27533
    Collection
    • Curtin Research Publications
    Abstract

    The performance measurement system (PMS) has been a salient research topic for many prominent researchers in the accounting and management areas. The performance measures in PMS which have mainly concentrated on the financial dimension, are insufficient for today’s competitive business environment to gauge the firm’s success. As a result a firm incorporates non-financial measures to supplement the financial measures. Research work has been widely focused on variables that influence both the financial and non-financial performance measures and provided valuable information for the firm’s strategic direction. Among the variables, the business strategy, environmental uncertainty and market position have some influence on performance measures. This study empirically explores the influence of these three research variables on the financial dimension using the structural equation modelling (SEM) approach. The SEM analysis has revealed that among the three independent variables, only two variables have influence on the dependent financial performance measure dimension. However, on the whole, the standard regression weight of all three latent variables is not very strong, indicating that other elements are influencing the financial dimension. A future study is recommended using a similar approach on other non-financial performance measures to identify the significance.

    Related items

    Showing items related by title, author, creator and subject.

    • An examination of the factors critical to the establishment and maintenance of competitive advantage for education services enterprises within international markets.
      Mazzarol, Timothy W. (1997)
      The principal focus of the present study was to examine the factors critical to the development and maintenance of a competitive advantage for education institutions operating in international markets. International ...
    • The impact of Chinese auditors’ values on their ethical decision-making in China
      Fan, Ying Han (2008)
      This study involves a first attempt to identify Chinese auditors’ values and examines their effects on ethical ideologies and ethical judgments and intentions. A survey methodology is used and the survey instrument includes ...
    • An exploration of the global development of emerging country multinationals : a study of strategic ambitions and talent management in China and India
      Liu, Yi (2012)
      Since Jim O’Neill, the Goldman Sachs economist, coined the acronym of the BRIC countries in 2001 the concept has attracted an infectious logic. The growth of the four BRIC countries, Brazil, Russia, India, and China, is ...
    Advanced search

    Browse

    Communities & CollectionsIssue DateAuthorTitleSubjectDocument TypeThis CollectionIssue DateAuthorTitleSubjectDocument Type

    My Account

    Admin

    Statistics

    Most Popular ItemsStatistics by CountryMost Popular Authors

    Follow Curtin

    • 
    • 
    • 
    • 
    • 

    CRICOS Provider Code: 00301JABN: 99 143 842 569TEQSA: PRV12158

    Copyright | Disclaimer | Privacy statement | Accessibility

    Curtin would like to pay respect to the Aboriginal and Torres Strait Islander members of our community by acknowledging the traditional owners of the land on which the Perth campus is located, the Whadjuk people of the Nyungar Nation; and on our Kalgoorlie campus, the Wongutha people of the North-Eastern Goldfields.