MARKET COMPETITION, COMPUTER-AIDED MANUFACTURING AND USE OF MULTIPLE PERFORMANCE MEASURES: AN EMPIRICAL STUDY
The British Accounting ReviewPublished 1 March 2001
Zahirul Hoque, Lokman Mia, Manzurul Alam
Citations205
SJR quartileQ1
SJR score1.54
SNIP2.38
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TL;DR
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.
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.
Keywords
Business, Management and Accounting
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