Market competition, computer-aided manufacturing and use of multiple performance measures: An empirical study

Zahirul Hoque, Lokman Mia, Manzurul Alam

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    101 Citations (Scopus)


    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.
    Original languageEnglish
    Pages (from-to)23-45
    Number of pages23
    JournalThe British Accounting Review
    Issue number1
    Publication statusPublished - 2001

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