Non-financial performance measurement in manufacturing companies

Ahmed Abdel-Maksoud, David Dugdale and Robert Luther

The British Accounting Review, 2005, vol. 37, issue 3, 261-297

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.

Keywords: Operational performance measurement; Non-financial performance measures (search for similar items in EconPapers)
Date: 2005
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (23)

Downloads: (external link)
http://www.sciencedirect.com/science/article/pii/S0890838905000235
Full text for ScienceDirect subscribers only

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eee:bracre:v:37:y:2005:i:3:p:261-297

DOI: 10.1016/j.bar.2005.03.003

Access Statistics for this article

The British Accounting Review is currently edited by Nathan Lael Joseph and Alan Lowe

More articles in The British Accounting Review from Elsevier
Bibliographic data for series maintained by Catherine Liu ().