Please use this identifier to cite or link to this item: http://hdl.handle.net/1959.14/151341
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- Title
- Performance measurement system change in a bank : a case study from an emerging economy
- Related
- Global Management Accounting Research Symposium (10 - 11 June 2010 : Michigan, USA)
- Related
- Papers from the Global Management Accounting Research Symposium (GMARS) 2010
- Publisher
- Michigan, USA : Global Management Accounting Research Symposium
- Date
- 2010
- FoR/RFCD Code(s)
-
150100 Accounting, Auditing and Accountability
- Author/Creator
- Munir, Rahat
- Author/Creator
- Baird, Kevin
- Author/Creator
- Perera, Sujatha
- Description
- This study aims to examine the change in the performance measurement system of a bank operating in an emerging economy using Kasurinen’s (2002) framework of management accounting change. Data were gathered using field study methods on the changes taken place within the bank over a ten year period (1997-2007). The findings of the study indicate that the incremental changes in the bank’s performance measurement system were motivated by factors both internal and external to the organisation including non-performing loans, the adoption of risk assessment and mitigation tools, government agencies and staff union’s involvement in bank decisions, reforms in the banking sector, and intensified competition. Whilst the motivators provided direct pressure to change the performance measurement system, the catalysts and facilitators indirectly influenced the change process and ultimately determined the outcome of the change. The findings of the study provide an insight into the factors that influence and inhibit changes in performance measurement practices within banks in emerging economies enabling researchers and practitioners to predict and adapt to future changes.
- Description
- 28 page(s)
- Subject Keyword
- 150100 Accounting, Auditing and Accountability
- Subject Keyword
- performance measurement system change
- Subject Keyword
- influencing and inhibiting factors
- Subject Keyword
- banking sector
- Subject Keyword
- emerging economy
- Resource Type
- conference paper
- Organisation
- Macquarie University. Dept. of Accounting and Finance
- Identifier
- http://hdl.handle.net/1959.14/151341
- Identifier
- mq-rm-2010001108
- Language
- eng
- Reviewed
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