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Relationship between information systems sophistication and performance measurement

Noor Akma Mohd Salleh (Faculty of Business and Accountancy, The University of Malaya, Kuala Lumpur, Malaysia)
Ruzita Jusoh (Faculty of Business and Accountancy, The University of Malaya, Kuala Lumpur, Malaysia)
Che Ruhana Isa (Faculty of Business and Accountancy, The University of Malaya, Kuala Lumpur, Malaysia)

Industrial Management & Data Systems

ISSN: 0263-5577

Article publication date: 24 August 2010

2180

Abstract

Purpose

Studies in performance measurement systems (PMS) seem to receive little attention in the information system (IS) literature. The purpose of this paper, therefore, is to contribute to the stream of research in the fields of performance measurement and ISs.

Design/methodology/approach

The paper examines how IS sophistication is linked to PMSs by investigating the use of performance measures in the Malaysian financial services industry. Data were collected from 140 financial institutions through self‐administered questionnaire survey of top‐level executives. A component‐based structural equation modelling, partial least squares, was used to test the research model.

Findings

The results indicate that IS sophistication is a determinant of performance measures. The results also indicate that different dimensions of IS sophistication affect different dimensions of performance measures usage.

Originality/value

The paper significantly extends prior research on performance measures by establishing IS sophistication links to the different types of performance measures. Further, the findings clarify the distinct and important roles of each IS dimension's influence on performance measures.

Keywords

Citation

Akma Mohd Salleh, N., Jusoh, R. and Ruhana Isa, C. (2010), "Relationship between information systems sophistication and performance measurement", Industrial Management & Data Systems, Vol. 110 No. 7, pp. 993-1017. https://doi.org/10.1108/02635571011069077

Publisher

:

Emerald Group Publishing Limited

Copyright © 2010, Emerald Group Publishing Limited

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