Main Article Content
The shortcomings of traditional PMS have led to the use of a more comprehensive PMS, which is widely used for decision-facilitating as well as decision-influencing purposes. Performance measurements for decision-facilitating or a cognitive role refer to the use of PMS to provide information to guide managers in decision-making whilst performance measurements used for a decision-influencing or motivation role refers to their use in the performance evaluation functions. Considerable prior PMS research identified the inconsistent findings in the relationship between PMS and organisational performance, thus, promoting the subsequent PMS related research to further explore the behavioural implications of PMS. This paper discusses the review of the literature examining the behavioural consequences of PMS. This review of the literature identified the conflicting findings from prior research and determined that research examining the informational characteristics of PMS on individual behaviour is still lacking.
The Asian Journal of Accounting Perspectives (AJAP) articles are published under a licence equivalent to the Creative Commons Attribution-NonCommercial-NoDerivs License (CC BY-NC-ND). The licence allows users to copy, distribute, and transmit an article as long as the author is attributed. The article is not used for commercial purposes. The work is not modified or adapted in any way.
Authors are required to sign the Exclusive License to Publish agreement upon publication in the AJAP. The agreement grants the Publisher (Faculty of Business and Accountancy, Universiti Malaya) to publish and disseminate the articles.
Articles published in the AJAP are digital, online, free of charge, and free of most copyright and licensing restrictions.
Article Processing Charge
Articles publish in AJAP is free submission, production and publication charges. However, all accepted articles are required for language editing. The AJAP officially appointed and outsourced proofreader will conduct this process, and the authors will cover the cost. AJAP does not profit from this process and transaction.