Contemporary Performance Measurement Systems, Organizational Commitment and Managerial Performance of Top 100 Cooperatives in Malaysia

• Autores: Sharul Effendy Janudin, Mohd Shahron Anuar Said, Nelson Lajuni, Yusman Yacob
• Localización: International Journal of Professional Business Review: Int. J. Prof.Bus. Rev., ISSN 2525-3654, ISSN-e 2525-3654, Vol. 8, Nº. 6, 2023 (Ejemplar dedicado a: Continuous publication; e01278)
• Idioma: inglés
• DOI: 10.26668/businessreview/2023.v8i6.970
• Enlaces
  • Texto completo (pdf)
• Resumen
  • español

    Este estudio intenta examinar el impacto de los sistemas de medición de desempeño contemporáneos (PMS) en el desempeño gerencial en el sector cooperativo. Además, investiga el efecto mediador del compromiso organizacional. Se realizó una encuesta para indagar el marco de investigación en el campo empírico. La investigación de la población se compone de la gestión cooperativa en las 100 principales cooperativas de Malasia. Utilizando un enfoque cuantitativo, se tomaron como muestra de este estudio 395 gerencias cooperativas válidas. Los hallazgos del estudio encontraron que existe una relación positiva entre los sistemas contemporáneos de medición del desempeño, el compromiso organizacional y el desempeño gerencial. Además, el compromiso organizacional media la relación entre los sistemas contemporáneos de medición del desempeño y el desempeño gerencial. En la práctica, el modelo de este estudio puede actuar como una importante herramienta de gestión para que las cooperativas obtengan una ventaja competitiva sostenible que puede afectar el desempeño de la gestión. El desempeño gerencial es un elemento esencial en una organización exitosa.

  • English

    Purpose: The aim of this study is to examine the impact of contemporary performance measurement systems (PMS) on managerial performance in the cooperative sector. In addition, it investigates the mediating effect of organizational commitment between contemporary performance measurement system and managerial performance.

      Theoretical Framework: The Resource Based Theory used to explain the relationship between contemporary performance measurement, managerial commitment and managerial performance.

      Design / Methodology / Approach: The survey was carried out to investigate the research framework in the empirical field. The population investigation is composed of cooperative management in the top 100 cooperatives in Malaysia. Utilizing a quantitative approach, 395 valid cooperatives’ managements were taken as the sample of this study   Findings: The results of the study found that there is a positive relationship between contemporary performance measurement systems, organizational commitment, and managerial performance. Moreover, organizational commitment mediates the relationship between contemporary performance measurement systems and managerial performance.

      Research /, Practical & Social Implications: Practically, the model in this study can act as an important management tool for cooperatives to gain a sustainable competitive advantage that can affect managerial performance. Managerial performance is an essential element in a successful organization.

      Originality/ Value: The value of the study is to highlight the important of managerial commitment as mediating factor between contemporary performance measurement system and managerial performance. Furthermore, contemporary performance measurement system must apply three components: comprehensive, strategic and dynamic.

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