The Use of Financial and Non-Financial Performance Measures in the Malaysian Manufacturing Companies

Tze San Ong and Boon Heng Teh

The IUP Journal of Accounting Research and Audit Practices, 2009, vol. VIII, issue 1, 23-30

Abstract: This paper discusses the degree to which financial and non-financial measures of performance are used within the Malaysian manufacturing companies. A questionnaire survey was conducted and information on 77 companies was obtained. The paper investigates the generation and use of the measures as well as assesses the commonality between management theory and reported practice. The findings indicate that although the best practice (in academic terms) is apparent in some companies, the use of these measures in the determination of business strategy has not yet become a standard practice.

Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:icf:icfjar:v:08:y:2009:i:1:p:23-30

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