Authors : Yuliansyah , Ahmad Benawa Saputra and Liza Alvia
Abstract: We investigate the extent to which interactive use of Performance Measurement Systems (PMS) enables us to leverage financial performance through knowledge sharing. We study both conventional and syari’a banks. We analyse 107 data sets using SmartPLS 2.0 to seek direct and indirect effects of the hypothesised variables. We find that interactive PMSs do not enhance financial performance through knowledge sharing as distinct from their direct effect on financial performance. On further investigation, we find that syari’a banks and non-manager staff, share more and better knowledge than conventional banks and managers, do about improving financial performance. Many authors claim that there is a dearth of study of management accounting in the service sector. This study adds to the literature.
Yuliansyah , Ahmad Benawa Saputra and Liza Alvia, 2016. The Leverage of Financing Performance Through Knowledge Sharing Using a System of Interactive Measurement of Performance. International Business Management, 10: 200-208.