Market competition, computer-aided manufacturing and use of multiple performance measures: an empirical study

Hoque, Zahirul, Mia, Lokman, and Alam, Manzurul (2001) Market competition, computer-aided manufacturing and use of multiple performance measures: an empirical study. British Accounting Review, 33 (1). pp. 23-45.

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DOI: 10.1006/bare.2000.0149

View at Publisher Website: http://dx.doi.org/10.1006/bare.2000.0149

Abstract

This paper reports the results of an empirical investigation into use of multiple measures of performance in manufacturing organisations. More specifically, it examines how a multiple performance measurement system is associated with the intensity of market competition and the application of computer-aided manufacturing processes. To test this association, data were collected from 71 New Zealand-based manufacturing units. The results suggest that greater emphasis on multiple measures for performance evaluation is associated with businesses facing high competition and making greater use of computer-aided manufacturing processes.

ID Code:13136
Item Type:Article (Refereed Research - C1)
FoR Codes:15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1503 Business and Management > 150312 Organisational Planning and Management @ 100%
SEO Codes:91 ECONOMIC FRAMEWORK > 9104 Management and Productivity > 910402 Management @ 100%
Deposited On:03 Dec 2010 11:52
Last Modified:12 Feb 2011 20:37
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