This study aims to examine the change in the performance measurement system of a bank operating in an emerging economy using Kasurinen’s (2002) framework of management accounting change. Data were gathered using field study methods on the changes taken place within the bank over a ten year period (1997-2007). The findings of the study indicate that the incremental changes in the bank’s performance measurement system were motivated by factors both internal and external to the organisation including non-performing loans, the adoption of risk assessment and mitigation tools, government agencies and staff union’s involvement in bank decisions, reforms in the banking sector, and intensified competition. Whilst the motivators provided direct pressure to change the performance measurement system, the catalysts and facilitators indirectly influenced the change process and ultimately determined the outcome of the change. The findings of the study provide an insight into the factors that influence and inhibit changes in performance measurement practices within banks in emerging economies enabling researchers and practitioners to predict and adapt to future changes.
|Title of host publication||Papers from the Global Management Accounting Research Symposium (GMARS) 2010|
|Place of Publication||Michigan, USA|
|Publisher||Global Management Accounting Research Symposium|
|Number of pages||28|
|Publication status||Published - 2010|
|Event||Global Management Accounting Research Symposium - Michigan, USA|
Duration: 10 Jun 2010 → 11 Jun 2010
|Conference||Global Management Accounting Research Symposium|
|Period||10/06/10 → 11/06/10|
- performance measurement system change
- influencing and inhibiting factors
- banking sector
- emerging economy
Munir, R., Baird, K., & Perera, S. (2010). Performance measurement system change in a bank: a case study from an emerging economy. In Papers from the Global Management Accounting Research Symposium (GMARS) 2010 Michigan, USA: Global Management Accounting Research Symposium.