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  • Market Competition, Computer-Aided Manufacturing and Use of multiple performance measures: An empirical study

    Author(s)
    Hoque, Zahirul
    Mia, Lokman
    Alam, Manzurul
    Griffith University Author(s)
    Mia, Lokman
    Hoque, Zahirul
    Year published
    2001
    Metadata
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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.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.
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    Journal Title
    British Accounting Review
    Volume
    33
    DOI
    https://doi.org/10.1006/bare.2000.0149
    Subject
    Accounting, Auditing and Accountability
    Publication URI
    http://hdl.handle.net/10072/3584
    Collection
    • Journal articles

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