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Lookup NU author(s): Dr Lana LiuORCiD, Thi Nguyen
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This study aims to investigate impacts of perceived environment uncertainty (PEU) on aspects of design (namely diversity of performance measures and organisational structure) and use (namely participation in target setting, objectivity of performance evaluation and reward and interactive use) of performance management system (PMaS), and to examine relationships between these aspects of design and use of PMaS and firm performance. Based on a survey of chief accountants of 309 listed companies on Vietnam Hochiminh Stock Exchange, we find that intensity of competition (PEUhost) and changes in external environment (PEUdyn) have positive impacts on PMaS design and use in Vietnamese organisations. However, impacts of each dimension on PMaS design and use is different. While higher levels of PEUdyn and PEUhost may result in more diverse measures of firm performance and greater decentralised organisational structure, only PEUhost influences the level of participation in target setting and interactive use of firm performance measures. Surprisingly, higher levels PEUdyn and PEUhost seem to increase needs for objective performance evaluation and reward. Moreover, among five aspects of design and interactive use of PMaS, only organisational structure and participation in target setting have positive impacts on firm performance. Our study sheds some lights on the study of PMaS from an emerging economy perspective.
Author(s): Liu LYJ, Nguyen TKO
Publication type: Conference Proceedings (inc. Abstract)
Publication status: Published
Conference Name: 50th BAFA Annual Conference
Year of Conference: 2014
URL: http://bafa.ac.uk/bafa-events/bafa-annual-conference.html
