Competitive strategies and firm performance: the mediating role of performance measurement

Luliya Teeratansirikool · Sununta Siengthai · Yuosre F. Badir · Chotchai Charoenngam

240 citations0/0 files storedInternational Journal of Productivity and Performance Management

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Accounting and Organizational Management Quality and Supply Management Management and Organizational Practices

Abstract

Purpose The purpose of this paper is to examine the mediating role performance measurement plays in the relationship between competitive strategies and firm performance. Design/methodology/approach This study conducted a mail‐survey of Thai listed companies in 2009. A total of 101 Thai listed companies’ executives, each representing their company, participated in this study. The SPSS version 11.5, path‐analytical model is adopted to analyze the survey data obtained. Findings This study finds that generally, all competitive strategies positively and significantly enhance firm performance through performance measurement. Specifically, firms’ differentiation strategy not only has a direct and significant impact on firm performance but also it has indirect and significant impact on firm performance through financial measures. Cost leadership strategy that firms pursue does not directly affect firm performance. However, it does so indirectly and significantly through financial performance measures. Research limitations/implications Future research could consider the use of longitudinal data to ascertain more clearly these causal relationships. Practical implications The paper offers managerial implications that whether a firm chooses to pursue cost leadership or differentiation strategies, a strong emphasis on performance measurement will ensure the positive impact on firm performance in a fierce competitive environment. Originality/value This paper adds to the existing theoretical discussion and analyses the research and findings on the mediating role of performance measurement on the relationship between competitive strategy and firm performance.

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References

1985Competitive Advantage: Creating and Sustaining Superior Performance 1997The balanced scorecard: Translating strategy into action 1978Organizational Strategy, Structure, and Process 2000The Strategy-Focused Organization: How Balanced Scorecard Companies Thrive in the New Business Environment 2010Cost Accounting: A Managerial Emphasis,1984Porter's (1980) Generic Strategies as Determinants of Strategic Group Membership and Organizational Performance 1990The role of management control systems in creating competitive advantage: New perspectives 1987Accounting control systems and business strategy: An empirical analysis

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