Ahmed Abdel-Maksoud
Non-financial performance measurement in manufacturing companies
Abdel-Maksoud, Ahmed; Dugdale, David; Luther, Robert
Authors
David Dugdale
Robert Luther
Abstract
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.
Citation
Abdel-Maksoud, A., Abdelmaksoud, A., Dugdale, D., & Luther, R. (2005). Non-financial performance measurement in manufacturing companies. British Accounting Review, 37(3), 261-297. https://doi.org/10.1016/j.bar.2005.03.003
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 |
DOI | https://doi.org/10.1016/j.bar.2005.03.003 |
Keywords | performance measurement, manufacturing companies |
Public URL | https://uwe-repository.worktribe.com/output/1047563 |
Publisher URL | http://dx.doi.org/10.1016/j.bar.2005.03.003 |
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