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    Performance measurement link between the balanced scorecard dimensions: an empirical study of the manufacturing sector in Malaysia

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    Authors
    Krishnan, Anbalagan
    Date
    2014
    Type
    Journal Article
    
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    Citation
    Krishnan, A. 2014. Performance measurement link between the balanced scorecard dimensions: an empirical study of the manufacturing sector in Malaysia. Afro-Asian Journal of Finance and Accounting. 4 (4): pp. 426-442.
    Source Title
    Afro-Asian Journal of Finance and Accounting
    DOI
    10.1504/AAJFA.2014.067016
    ISSN
    1751-6447
    School
    Curtin Sarawak
    URI
    http://hdl.handle.net/20.500.11937/6995
    Collection
    • Curtin Research Publications
    Abstract

    In today’s competitive business environment, firms are emphasising the use of an integrated performance system consisting of both financial and non-financial measures. The emphasis on non-financial measures that drives the financial outcome adds value to the strategic goals of organisation. Literature highlights the causal relationship between the financial and non-financial performance and empirically examined in the Western context but seems to be still lacking in Malaysia. Therefore, this study explores the association between the financial and non-financial measures in the context of the Malaysian business environment. This study uses the structural equation modelling (SEM) which is a superior research tool to measure the causal relationship between the financial and non-financial performance measures in comparison to other multivariate techniques. Although in the Malaysian business environment, the financial motive is still prominent, as compared to the non-financial aspects, the study has proved statistically there is causal link between financial and non-financial measures.

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