The Relationship between Internationalization Strategies and the Use of Performance Measurement Systems

• Published in: Journal of Business Administration 2020-12, Vol.45 (3), p.1-23
• Main Authors: Lee, Chia-Ling, Lin, Y C George, Lee, Jung-Lin
• Format: Article
• Language: Chinese
• ISSN: 1025-9627
• DOI: 10.3966/102596272020090453001

This study investigates how internationalization strategies affect performance measurement systems (PMSs). A growing literature of corporate internationalization processes discusses internationalization patterns and entry strategies of firms. In terms of internationalization strategies, this study takes internationalization pace, locations of foreign operational countries, and depth into consideration. This study specifically verifies research questions using mixed methods approach (archival data and survey data from organizations). This study finds that the design of PMSs will correspond to the depth international strategy. This study further finds that while facing the requirement of high capacity of processing information and the high uncertainty due to internationalization depth and locations of foreign operation in developing countries, firms more conduct strategic PMSs which lead to achieve higher performance. This study contributes by extending literature on the relation between business strategies and