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Article
Publication date: 4 December 2017

Suwimon Buathong and Sirilak Bangchokdee

The purpose of this paper is to examine the relationships between participation in performance measurement systems (PMS) and the use of performance measures; the use of…

568

Abstract

Purpose

The purpose of this paper is to examine the relationships between participation in performance measurement systems (PMS) and the use of performance measures; the use of performance measures and managerial performance; and participation in PMS and managerial performance in public hospitals in Thailand.

Design/methodology/approach

Data were collected using a mailed questionnaire. A total of 304 middle managers in public hospitals in Southern Thailand participated in the study. The data were analyzed using structural equation modeling.

Findings

The results reveal a positive relationship between participation in PMS and the use of performance measures, and a positive relationship between the use of performance measures and managerial performance. The results also indicate a positive relationship between participation in PMS and improved managerial performance.

Practical implications

Results indicate that top managers in hospitals should allow middle managers to have greater participation in their organization’s PMS. By sharing information between top and middle managers, a PMS can be developed that reflects the organization’s goals, as well as being suitable for departmental performance evaluation. This enhances PMS acceptance by middle managers, and reduces task ambiguity, leading to improved managerial performance.

Originality/value

As middle managers participate more in PMS, their acceptance of PMS increases. They then make greater use of both financial and non-financial performance measures to obtain comprehensive feedback about their department’s performance. This enhances their decision outcomes, resulting in improved managerial performance.

Details

Asian Review of Accounting, vol. 25 no. 4
Type: Research Article
ISSN: 1321-7348

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Article
Publication date: 6 June 2016

Sirilak Bangchokdee and Lokman Mia

This paper aims to examine the role of senior managers’ use of financial and non-financial performance measures in the relationship between decentralization and organizational…

1578

Abstract

Purpose

This paper aims to examine the role of senior managers’ use of financial and non-financial performance measures in the relationship between decentralization and organizational performance in the hotel industry.

Design/methodology/approach

Data were collected using a mailed questionnaire. General Managers in charge of medium-to-large hotels in Thailand completed the questionnaire. In total, 131 general managers, one from each hotel, participated in the study. Path analysis technique was used to test the hypotheses.

Findings

The results indicate that the general managers’ use of financial and non-financial performance measures fully mediates the relationship between the extent of decentralization of decision-making and hotel performance. The results reveal that the decentralization of decision-making alone is not enough to help a hotel improve its performance. Indeed, the relationship between decentralization of decision-making and hotel performance exists only via the general manager’s use of the performance measures. It is contended that a general manager’s use of the performance measures in a hotel encourages department managers to make appropriate decisions to successfully improve their department’s performance which, in turn, leads to increased performance of the hotel.

Originality/value

This study provides empirical evidence indicating how senior managers in hotels with decentralized decision-making could use performance measures to better manage their hotels, thereby improving the hotel’s performance. An in-depth analysis of the data reveals that the senior manager’s use of the non-financial, and not the financial, performance measures is a mediator of the relationship between decentralization of decision-making and hotel performance.

Details

Journal of Accounting & Organizational Change, vol. 12 no. 2
Type: Research Article
ISSN: 1832-5912

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Article
Publication date: 31 May 2011

Suwit Srimai, Nitirath Damsaman and Sirilak Bangchokdee

This paper aims to examine the role of performance measurement in the Thai public sector. It seeks to explore the interactive use of strategic performance measurement systems

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Abstract

Purpose

This paper aims to examine the role of performance measurement in the Thai public sector. It seeks to explore the interactive use of strategic performance measurement systems (SPMS) and organizational learning as a means to achieve strategic alignment at the provincial level of government, inter‐organizational networks of public agencies.

Design/methodology/approach

Questionnaires were sent to all chief officials of the Office of Governors in Thailand. Path analysis was used to test the hypotheses.

Findings

The findings revealed significant relationships between interactive use of SPMS and organizational learning and between interactive use of SPMS and strategic alignment. The results also showed an indirect effect of interactive use of SPMS on strategic alignment through organizational learning.

Originality/value

This paper provides a considerable contribution about the use of performance measurement in inter‐organizational networks which is relatively limited in the public arena.

Details

Measuring Business Excellence, vol. 15 no. 2
Type: Research Article
ISSN: 1368-3047

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