TY  - JOUR
AB  - Purpose Considering the significant contribution of service sector of the whole contribution of the economics, this study aims to investigate the impact of strategic performance measurement sytstem (SPMS) on sustainability strategic outcomes in the industry through organizational learning and service strategic alignment.Design/methodology/approach Using a survey study, 158 usable data were analysed using SmartPLS.Findings The results show that service strategic alignment and organizational learning mediate the relationship between SPMS and performance for product differentiation companies. For cost leadership companies, the results indicate that there is no mediation of service strategic alignment and organizational learning on the relationship between SPMS and performance.Research limitations/implications This study first provides evidence that SPMS improves performance through service strategic alignment and organizational learning for product differentiation companies in which innovation is crucial to thrive and succeed. Second, it introduces to the literature the characteristics of SPMS.Originality/value New insights of implementation of SPMS in improving companies’ performance in Indonesian financial institutions are provided.
VL  - 34
IS  - 4
SN  - 0828-8666
DO  - 10.1108/IJOES-07-2018-0102
UR  - https://doi.org/10.1108/IJOES-07-2018-0102
AU  - Yuliansyah Yuliansyah
AU  - Jermias Johnny
PY  - 2018
Y1  - 2018/01/01
TI  - Strategic performance measurement system, organizational learning and service strategic alignment: Impact on performance
T2  - International Journal of Ethics and Systems
PB  - Emerald Publishing Limited
SP  - 564
EP  - 592
Y2  - 2024/04/19
ER  -