A1 Journal article (refereed), original research

Digital-related capabilities and financial performance: the mediating effect of performance measurement systems

Open Access hybrid publication

Publication Details
Authors: Nasiri Mina, Ukko Juhani, Saunila Minna, Rantala Tero, Rantanen Hannu
Publisher: Taylor & Francis (Routledge): SSH Titles
Publication year: 2020
Language: English
Related Journal or Series Information: Technology Analysis and Strategic Management
ISSN: 0953-7325
eISSN: 1465-3990
JUFO-Level of this publication: 2
Open Access: Open Access hybrid publication


The aim of this research is to investigate the mediating effect of
performance measurement systems (PMS) in the connection between
digital-related capabilities and financial performance. Moreover, this
research examines how different types of digital-related capabilities
can fuel PMS, leading to improved financial performance. The findings
show that PMS significantly mediate the relationship between
digital-related human and collaboration capabilities and financial
performance. However, a significant mediating effect of PMS was not
found between digital-related technical and innovation capabilities and
financial performance. Using a structured survey questionnaire, the data
was collected from Finnish SMEs, which operate in both the service and
manufacturing industries.

Last updated on 2021-16-03 at 12:47