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This study aims to investigate the extent to which interactive performance measurement systems (IPMS), self-profiling and job challenge can improve individual performance.

The authors study the service sector in companies listed on the Indonesian Stock Exchange. From 200 distributed questionnaires, they obtain 89 usable data points, which they analyse using SmartPLS.

The authors find that IPMS improves both self-profiling and job challenge. Both variables significantly boost individual performance.

This study implies that managers can open communication channels to a subordinate to increase individual self-profiling that leads to the improvement of job challenge to generate excellent performance.

This study investigates the importance of self-profiling and job challenge at middle- to lower-level employees in the service sector who receive less attention in the field of management accounting.

The impact of a firm’s strategic performance measurement system (SPMS) on its customer-focused strategy, under varying contexts, has largely been documented in the literature. However, the system’s capacity to positively influence the firm strategy through its impact on the firm’s peculiar internal and external capabilities, in the peculiar context of the developing countries’ financial services sector, has so far skipped a thorough academic enquiry. This study, using Indonesia’ financial services sector as its ‘site’, aims to fill this void in the literature.

The authors gleaned the study’s empirical data from financial services sector firms using survey questionnaire and analyzed it using SmartPLS. A total of 107 valid responses from management members of different financial services sector firms in Indonesia were deemed useable.

The study findings support the paper’s main thesis. The findings revealed that the strategic PMS contributes to enhancing firms’ market orientation and robustness by positively contributing to their customer-focused strategy from three distinct dimensions – competitors, customers and organizational learning.

The authors posit that an effective customer-focused strategy can be accomplished by purposefully adapting the focus of the firm’s strategic PMS to positively influence the organizational learning, which subsequently translates into the firm’s high competitiveness in the marketplace.

The unexplored link between the SPMS, firm’s internal and external capabilities and customer-focused strategy in the particular context of a developing country’s financial services sector will not only fill the current void in the literature but also instigate a new academic debate. The study will also contribute to the management accounting practice in service firms in the developing countries context.

This study aims to highlight the significance of Performance Measurement System (PMS) as an “interactive” system that adapts to the organization's peculiar operational setup, thereby delivering optimal employee performance management benefits. Using Schatzki's (2002) “site of the social” theoretical conceptualization, it aims to empirically investigate the influence PMS's such strategic adaptation could have on employees' team performance through its mediating effect on improving organizational learning and knowledge sharing.

In pursuit of the set objective, we conducted a survey of 200 employees in public accounting firms located in the two major Indonesian cities of Jakarta and Surabaya. The survey yielded 89 responses of which 87 were deemed fit for empirical analyses. The statistical analyses of the data were performed using SmartPLS.

The statistical analyses using SmartPLS found evidence that the strategic use of the PMS positively influences team performance, both directly and indirectly, through its role in enhancing organizational learning; however, its role in enhancing knowledge sharing did not demonstrate leveraging team performance.

The study conclusions are based on a relatively small data sample and the context of a developing economy, and, hence, need to be replicated with caution.

The study contributes to the management accounting theory and practice and emphasizes the strategic use of PMS to help improve organizational performance. Its novel “site” and context directs researchers' and practitioners' attention to the “interactive”, rather than passive and standalone, use of PMS to influence team performance and instigates a new debate on the management tool's optimal use.

Considering the significant contribution of service sector of the whole contribution of the economics, this study aims to investigate the impact of strategic performance measurement sytstem (SPMS) on sustainability strategic outcomes in the industry through organizational learning and service strategic alignment.

Using a survey study, 158 usable data were analysed using SmartPLS.

The results show that service strategic alignment and organizational learning mediate the relationship between SPMS and performance for product differentiation companies. For cost leadership companies, the results indicate that there is no mediation of service strategic alignment and organizational learning on the relationship between SPMS and performance.

This study first provides evidence that SPMS improves performance through service strategic alignment and organizational learning for product differentiation companies in which innovation is crucial to thrive and succeed. Second, it introduces to the literature the characteristics of SPMS.

New insights of implementation of SPMS in improving companies’ performance in Indonesian financial institutions are provided.

The study investigates the extent to which organizational learning and innovativeness can improve the firms' performance through a customer-focused strategy.

Data were collected from Indonesian financial service firms using a questionnaire-based survey. The 157 useable survey responses were analysed to test the proposed hypotheses using SmartPLS.

This study finds that both organizational learning and innovativeness have a positive effect on performance. The effect of organizational learning on performance depends on the variations of the customer-focused strategy. However, innovativeness does not mediate through customer-focused strategy to enhance performance.

In firms that implement business model innovation, managers should focus on resource flexibility. Where it is responsive, managers need to be concerned with ensuring various uses of existing resources to understand the performance effectively.

As one of the types of dynamic capabilities, organizational learning and innovativeness are also important antecedents of performance.

This study extends the business innovation model from the adaptability of customer-focused strategy. The findings confirm that organizational learning has a prominent role in meeting customer needs for a dynamic market.

This research aims to investigate the extent to which business strategy mediates the relationship between reliance on integrative strategic performance measurement (RISPM) and organisational performance.

A self-administered survey of 157 managers in Indonesian financial institutions was used to test direct and indirect effects among the hypothesised variables.

The findings indicate that business strategy has a full mediating effect on the relationship between RISPM and organisational performance.

This study indicates that performance measurement systems should be designed in conjunction with business strategies to obtain superior performance. More specifically, in the Indonesian financial institutions, applying a differentiation strategy is found to be most effective in gaining competitive advantage and superior performance.

This paper aims to propose a model for increasing human capital competitiveness in the tourism sector in emerging economies. Using Indonesia as an example, the authors study the extent of the COVID-19 pandemic’s impact and the sector’s resilience.

Data was collected using a survey of 199 tourism workers in Magelang city in Central Java Island. The data was analyzed using structural equation model with Smart PLS.

The results confirm that social and human capital influence business success. Furthermore, innovation moderates the influence of human capital and social capital on business success.

By conducting a primary survey with the tourism workers and those who work and interact with the tourism industry in Indonesia, the authors show how a promising approach to creating and sharing agile knowledge can enhance the tourism industry micro, small and medium enterprises in emerging economies during and post-COVID-19 pandemic and after.

The relationship between strategic choices and performance in service firms in emerging markets has remained largely under-researched. This study aims to address this issue by studying the performance of financial institutions in the context of Indonesia’s political, institutional and socio-cultural environment.

Using institutional theory, the authors analyzed data collected using surveys and interviews with senior managers in Indonesian financial institutions.

The authors find that the regulative and normative elements have forced organizations to incorporate the values set by the external institutional bodies. The organizations have undertaken structural isomorphism in response to culture-cognitive elements, and differentiate themselves by focusing on the provision of quality customer service and enhanced customer satisfaction.

The authors provide new insights by studying how the political and institutional environment and choice of strategy influences performance of the services sector in emerging economies.

The purpose of this research paper is to review various results regarding ethics in behavioral accounting. It critiques accountants’ ethical standards and discusses Islamic work ethics to solve related problems.

This research uses a systematic literature review of peer-reviewed articles on accountant ethics published in Scopus from 2011 to 2021.

The findings describe a broader trend with a focus on the internal and external factors that influence the ethical behavior of accountants. The external factors are culture, ethical climate and training and education, whereas the internal ones are demographics, emotions and moral intensity, honesty, intention, personal attributes and professional vs commitment. Furthermore, Islamic work ethics is presented to overcome the problem of ethical behavior among accountants.

It was concluded that knowledge of ethics in behavioral accounting provides sufficient scope for further research. The results show that the 11 criteria of Islamic work ethics produce quality work capable of avoiding violations while working for the good of the community and the environment.

The initial research focused on the relationship between Islamic work ethics in behavioral accounting.

This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies.

This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context.

While it may seem obvious that business strategies are able to help improve organizational performance, not all research in this field has been conclusive or even positive. Different models have yielded different results. Overall, however, it can be seen that an appropriately constructed business strategy that fits the specific needs of an organization, when adopted in the right way, can improve performance. The key, however, is the integration of aspects of employee behavior.

The paper provides strategic insights and practical thinking that have influenced some of the world’s leading organizations.

The briefing saves busy executives and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.