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Factors affecting the adoption of performance measurement system among Malaysian SMEs

Ahmad, Kamilah and Mohamed Zabri, Shafie and Omar, Siti Sarah (2015) Factors affecting the adoption of performance measurement system among Malaysian SMEs. In: International Conference on Business, Management, Tourism and Hospitality (BIZMATOUR) 2015, 12-14 May 2015, Swiss Inn Hotel & Residence, Melaka.


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Performance measurement system plays an important role in enhancing the competitiveness of small and medium enterprises (SMEs). Tlie purpose of this paper is to provide new empirical evidence on the factors that lead to the use of performance measurement system in Malaysian SMEs specifically in the manufacturing sector. A postal survey to the selected SMEs was used to facilitate the study. The results indicate that the performance measurement system is widely used by the majority of the respondents. The results also suggest that the SMEs make more use of performance measures when their firms encounter operational complexity as a results of growth in the use of modern technology, when the ownerlmanager is committed to their use and when the SMEs employed a qualified accounting staff. However the findings suggest that the fum's size and market competition are not likely to increase the higher use of performance measurement system anlong SMEs

Item Type: Conference or Workshop Item (Paper)
Uncontrolled Keywords: performance measurement system; small and medium-sized enterprises (SMEs); manufacturing sector; Malaysia
Subjects: H Social Sciences > HF Commerce > HF5001-6182 Business
Divisions: Faculty of Technology Management and Business > Department of Production and Operation Management
Depositing User: Mrs. Nurhayati Ali
Date Deposited: 06 Jul 2015 07:19
Last Modified: 06 Jul 2015 07:19
URI: http://eprints.uthm.edu.my/id/eprint/6965
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