Article2015

Performance Measurement Systems and Firms' Characteristics

20 citations0/0 files storedInternational Journal of Business Analytics

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Accounting and Organizational Management Banking Sector Performance and Management Intellectual Capital and Performance Analysis

Abstract

The Nigerian banking industry, being the second largest in sub-Saharan Africa after the South-African banking industry, has evolved and undergone remarkable transformation over the years. As such, the evaluation of the Performance Measurement Systems (PMS) of banks in Nigeriabecomes highly desirable. In response, this research was undertaken to: identify the elements of PMS; investigate the appropriateness and effectiveness of PMS; and assess the interrelationship between the PMS and strategy in the Nigerian banking industry. Statistics such as charts, percentage analysis, Wilcoxon, Chi – square, Kruskal Wallis, and Mann- Whitney U tests were employed for data analyses. Following research findings that traditional financial measures were commonly used in the Nigerian banking industry, the study recommends the adoption of more innovative PMS to improve performance. Also, the inclusion of performance measures like innovation, continuous improvement, and risk management should be enshrined in the PMS of the Nigerian banking industry to strengthen monitoring.

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1995Performance measurement system design 2003Bank regulation and supervision: what works best?2001Transforming the Balanced Scorecard from Performance Measurement to Strategic Management: Part I 1996Linking the Balanced Scorecard to Strategy 2000Designing, implementing and updating performance measurement systems 2009The critical success factors of business process management 2000Linking Balanced Scorecard Measures to Size and Market Factors: Impact on Organizational Performance 1995Performance measurement and performance management

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