Performance measurement systems and environmental uncertainty effect on profitability Online publication date: Fri, 10-May-2013
by Aapo Länsiluoto; Adebayo Agbejule; Noora Kataja
International Journal of Business Information Systems (IJBIS), Vol. 12, No. 3, 2013
Abstract: This study analyses how the changes in financial and non-financial measures, the scope of PMS and environmental uncertainty are associated with financial performance in accounting information system (AIS). The empirical data was collected by a survey which was sent to 464 manufacturing companies with over 50 employees. We received 98 (response rate 21.1%) utilisable responses from the respondents with financial responsibility (i.e., CEOs and CFO). According to statistical analysis, environmental uncertainty, PMS change and scope of PMS have an interactive association with performance. This association was found only after classifying aggregate PMS into three perspectives, i.e., customer, internal business process and employee. The highest performance occurred during changes in financial PMS, the emphasis on the customer or employee (internal business process) perspectives under low (high) environmental uncertainty.
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