Contemporary Performance Measurement Systems, Organizational Commitment and Managerial Performance of Top 100 Cooperatives in Malaysia

Purpose: The aim of this study is to examine the impact contemporary performance measurement systems (PMS) on managerial in cooperative sector. In addition, it investigates mediating effect organizational commitment between system and performance. Theoretical Framework: Resource Based Theory used explain relationship measurement, Design / Methodology Approach: survey was carried out investigate research framework empirical field. population investigation composed management top 100 cooperatives Malaysia. Utilizing a quantitative approach, 395 valid cooperatives’ managements were taken as sample Findings: results found that there positive systems, commitment, Moreover, mediates Research /, Practical & Social Implications: Practically, model can act an important tool for gain sustainable competitive advantage affect Managerial essential element successful organization. Originality/ Value: value highlight factor Furthermore, must apply three components: comprehensive, strategic dynamic.