Kwara State University
MUHAMMED KAMALDEEN USMAN
Designation: ASSISTANT LECTURER
Department: Accounting and Finance
| My Publications | ||||||||
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| S/N | Title | Abstract | Authors | Volume Numbers | Publication Type | Publication Date | Link | |
| 1 | ORGANIZATIONAL STRATEGY AND THE MODERATING EFFECT OF PERFORMANCE MEASUREMENT SYSTEM ON PERFORMANCE OF NIGERIAN LISTED MANUFACTURING FIRMS. |
Measuring performance of manufacturing firms is essential to enable stakeholders and interested potential investors to evaluate the general and specific actions of firms and how management and thus when selecting measurement system, organization strategy on organizational performance, as well as the moderating effect of performance measurement system between strategy and financial performance. This study was premised on the assumption that performance organizational performance. Organizational performance was proxy with financial and non-financial performance. This study was premised on the assumption that well laid down strategies by organizations enhance performance (financial and non-financial) of such organization. Similarly, this study was also premised on the assumption that performance measurement system of organization significantly moderates the relationships between organizational strategy and organizational performance. Based on these assumptions, this study employed the contingency theory and formulated 4 study objectives: (i) examine the impact of organizational strategy on performance measurement system: (ii) determine the relationship between organizational strategy and financial performance (iii)evaluate the moderating effect of performance measurement system on financial and non-financial performance. Data was collected through self-administered survey of 168 respondents purposefully selected from thirty seven listed manufacture firms in Lagos, Nigeria, and analysis was don using PLS-SEM. The target respondents were accountants, auditors, and managers of respective organizations. The main finding of this study showed that organizational strategy significantly influenced performance measurement system, financial performance and non-financial. Moreover, performance measurement system significantly moderates the relationship between organizational strategy and financial performance. Based on the empirical findings and the result of this study, it was | SANNI, M., MUSTAPHA, M.B. and USMAN, M.K. | 3 | JOURNAL | 2022-06-17 | ||