Yuliansyah, Yuliansyah; Khan, Ashfaq Ahmad; Fadhilah, Arief - In: Pacific Accounting Review 31 (2019) 2, pp. 288-307
Purpose: The impact of a firm’s strategic performance measurement system (SPMS) on its customer-focused strategy, under varying contexts, has largely been documented in the literature. However, the system’s capacity to positively influence the firm strategy through its impact on the...