Competition, business strategy and the adoption of multiple performance measurement system: some evidence from Bangladesh

Khan, Habib-Uz-Zaman, and Ahmed, Rafiuddin (2009) Competition, business strategy and the adoption of multiple performance measurement system: some evidence from Bangladesh. In: Proceedings of the 2009 AFAANZ Conference. From: 2009 AFAANZ Conference, 5-7 July 2009, Adelaide, SA, Australia.

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Abstract

This empirical study explores the association between competition, business strategy and the uses of multiple performance measurement system in the context of Bangladesh manufacturing firms. The study uses a questionnaire survey of 148 manufacturing companies in Bangladesh. Data were analysed using statistical factor analysis and other descriptive statistics. The results suggest that greater emphasis on multiple measures for performance evaluation is associated with businesses facing high competition, and that the practices of multiple performance measures are significantly related to types of business strategy being followed. The paper identifies that the designers of performance measurement systems need to consider contingent factors that affect organisations' operations.

Item ID: 12011
Item Type: Conference Item (Refereed Research Paper - E1)
Keywords: multiple performance measures, market competition; firm's strategy; Bangladesh manufacturing sector
ISSN: 1328-780X
Date Deposited: 18 Nov 2010 05:33
FoR Codes: 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150105 Management Accounting @ 50%
15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1503 Business and Management > 150301 Business Information Management (incl Records, Knowledge and Information Management, and Intelligence) @ 50%
SEO Codes: 91 ECONOMIC FRAMEWORK > 9104 Management and Productivity > 910406 Technological and Organisational Innovation @ 80%
97 EXPANDING KNOWLEDGE > 970115 Expanding Knowledge in Commerce, Management, Tourism and Services @ 20%
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