-, N., Har Sani Mohamad, M. and Ismail, S. (2014) “The Effect of Regulation and Goal Orientation on Performance Measurement Utilisation: Evidence from Indonesian Local Governments”, Asian Journal of Business and Accounting, 7(1). Available at: https://ajba.um.edu.my/index.php/AJBA/article/view/2687 (Accessed: 27 February 2026).