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- Title
Hubungan antara Sistem Pengukuran Prestasi Strategik, Kapasiti Penyerapan dan Ketangkasan Organisasi Berdasarkan Perspektif Keupayaan Dinamik.
- Authors
KASIM, KHAIRUL NAZIYA; AUZAIR, SOFIAH MD; AMIR, AMIZAWATI MOHD; ABDULLAH, NOR LIZA
- Abstract
One of the key elements in the fourth Industrial Revolution (Industry 4.0) is the development of organizational agility, which is the firm's ability to sense and respond to changes that take place in the business environment. However, the role of management accounting, especially the strategic performance measurement system (SPMS) on this capability development is still unclear and inconclusive. The Dynamic Capability View (DCV) is found to provide a basic theoretical framework for explaining the role that SPMS can play in supporting organizational agility development. According to the DCV, there are three types of dynamic capabilities that firms need to develop continuously, which have been translated as the SPMS capability, absorptive capacity and organizational agility. This study examines the direct and indirect relationships between these three dynamic capabilities. The questionnaire survey of 156 large- and medium-sized manufacturing firms was analysed using the Partial Least Square method. The analysis found a significant positive direct relationship between the SPMS capability and absorptive capacity as well as the absorptive capacity and organizational agility. Meanwhile, the relationship between SPMS capability and organizational agility was found to have a full mediation relationship through absorptive capacity as the mediator, indicating that the role of SPMS capability on organizational agility was indirect. This finding suggests that the SPMS developed will only affect the organizational agility if the SPMS is able to enhance the firm's learning capability in acquiring new knowledge up to exploiting the knowledge through information available in the system itself. The injection of new SPMS role as an integration capability is expected to provide a new perspective on SPMS roles that researchers and industry practitioners can explore in identifying the SPMS elements and characteristics that need to be prioritized, particularly in the development of dynamic capabilities to ensure that firms remain competitive in the Industry 4.0 environment.
- Subjects
INDUSTRY 4.0; MANAGERIAL accounting; LEAST squares; ORGANIZATIONAL change; MOTOR ability
- Publication
Asian Journal of Accounting & Governance, 2020, Vol 14, p1
- ISSN
2180-3838
- Publication type
Article
- DOI
10.17576/AJAG-2020-14-07