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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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.

Item ID: 13136
Item Type: Article (Refereed Research - C1)
ISSN: 1095-8347
Date Deposited: 03 Dec 2010 01:52
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%
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