Performance measurement system change in a bank

a case study from an emerging economy

Rahat Munir, Kevin Baird, Sujatha Perera

Research output: Chapter in Book/Report/Conference proceedingConference proceeding contribution

Abstract

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.
Original languageEnglish
Title of host publicationPapers from the Global Management Accounting Research Symposium (GMARS) 2010
Place of PublicationMichigan, USA
PublisherGlobal Management Accounting Research Symposium
Number of pages28
Publication statusPublished - 2010
EventGlobal Management Accounting Research Symposium - Michigan, USA
Duration: 10 Jun 201011 Jun 2010

Conference

ConferenceGlobal Management Accounting Research Symposium
CityMichigan, USA
Period10/06/1011/06/10

Keywords

  • performance measurement system change
  • influencing and inhibiting factors
  • banking sector
  • emerging economy

Fingerprint Dive into the research topics of 'Performance measurement system change in a bank: a case study from an emerging economy'. Together they form a unique fingerprint.

  • Cite this

    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.