—The objective of this study is to examine the effect
of performance measurement system design on market
orientation behavior. The data were collected using mail survey
to top management of Malaysian listed companies. The results
show that non-financial measures have a positive and
significant relationship with market orientation. An
implication of these findings is that the managers should include
both financial and non-financial measures in designing their
PMS. Theoretically, this study contributes to the
resource-based theory by identifying PMS as an antecedent to
build market orientation and thus contribute to develop an
organizational competitive advantage.
—Multi-dimensional performance measures,
Rapiah Mohamed is with the College of Business, School of
Accountancy, Universiti Utara Malaysia, 06010 Sintok, Kedah, Malaysia
Cite: Rapiah Mohamed, "The Effect of Multi-Dimensional Performance Measurement System on Market Orientation," International Journal of Trade, Economics and Finance vol.5, no.2, pp. 195-198, 2014.