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Non-financial performance measurement in manufacturing companies

Abdel-Maksoud, Ahmed; Dugdale, David; Luther, Robert


Ahmed Abdel-Maksoud

David Dugdale

Robert Luther
Associate Lecturer - Accting Economics & Finance


The contemporary manufacturing environment is characterised by increased worker responsibility coupled with the measurement and reporting of numerous aspects of performance. At shop-floor level much of this performance measurement and reporting is non-financial. This paper reports on a large scale, empirical investigation of the measurement practices in British factories at the beginning of the 21st century. Descriptive statistics are provided as well as a classification model of shop-floor non-financial measures. In addition, the relationships between operational measures and contingent firm-specific and external variables are identified. Various partial relationships are found, and 'across the board' high levels of shop-floor performance measurement are found to be associated with a severely competitive environment, an upward communication corporate ethos, and with the adoption of JIT or TQM/TPM. © 2005 Elsevier Ltd. All rights reserved.


Abdel-Maksoud, A., Dugdale, D., & Luther, R. (2005). Non-financial performance measurement in manufacturing companies. British Accounting Review, 37(3), 261-297.

Journal Article Type Article
Publication Date Sep 1, 2005
Journal British Accounting Review
Print ISSN 0890-8389
Publisher Elsevier
Peer Reviewed Peer Reviewed
Volume 37
Issue 3
Pages 261-297
Keywords performance measurement, manufacturing companies
Public URL
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