TY - JOUR
T1 - Market competition, computer-aided manufacturing and use of multiple performance measures
T2 - An empirical study
AU - Hoque, Zahirul
AU - Mia, Lokman
AU - Alam, Manzurul
PY - 2001
Y1 - 2001
N2 - 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.
AB - 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.
U2 - 10.1006/bare.2000.0149
DO - 10.1006/bare.2000.0149
M3 - Article
SN - 0890-8389
VL - 33
SP - 23
EP - 45
JO - The British Accounting Review
JF - The British Accounting Review
IS - 1
ER -