Research Article
Volume 13 Issue 04
The effect of strategic performance measures and market orientation on a firm’s performance
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Abstract
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This study investigates the effect of strategic performance measures (SPM) on a firm’s performance in the service sector with and without the mediating effect of market orientation (MO).We analyse 107 data points with structural equation modellingSmartPLS. The results show that to use SPM has a positive effect on a firm’s performance, both directly and indirectly through the mediator of MO (customers).We do not involve MO (competitors), a completely different dimension.In addition, using the Sobel test We find that MO (customers) fully mediates the relationship between SPM and a firm’s performance. This research confirms that a firm does better when it consistently fulfils its customers’ needs and thus gains a sustainable competitive advantage. Previous studies of MO by management accounting researchers did not fully recognise the effect of the mediation.
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Published
02 Jul 2019
How to Cite
Dahlan, M., Yuliansyahyuliansyah, Maryani, & Shikhy, A. I. A.. (2019). The effect of strategic performance measures and market orientation on a firm’s performance. Journal of Business and Retail Management Research, Volume 13 Issue 04.
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APA
Dahlan, M., Yuliansyahyuliansyah, Maryani, & Shikhy, A. I. A.. (2019). The effect of strategic performance measures and market orientation on a firm’s performance. Journal of Business and Retail Management Research, Volume 13 Issue 04.
MLA
Dahlan, Muhammad, et al.. "The effect of strategic performance measures and market orientation on a firm’s performance." Journal of Business and Retail Management Research, Volume 13 Issue 04, 2019.
Chicago
Muhammad Dahlan, Yuliansyahyuliansyah, Maryani, and Abdulrahman I Al Shikhy. "The effect of strategic performance measures and market orientation on a firm’s performance." Journal of Business and Retail Management Research Volume 13 Issue 04 (02 Jul 2019).
Harvard
Dahlan, M., Yuliansyahyuliansyah, Maryani, & Shikhy, A. I. A. (2019) The effect of strategic performance measures and market orientation on a firm’s performance. Journal of Business and Retail Management Research, Volume 13 Issue 04
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