Non-Financial Performance Measurement in the banking sector: four grounded theory case studies

Faisal M.N. Al-Enizi, John Innes, Reza Kouhy and Awad M. Al-Zufairi

International Journal of Accounting, Auditing and Performance Evaluation, 2006, vol. 3, issue 3, 362-385

Abstract: To understand the use of non-financial performance measurements (NFPMs), a programme of research was conducted in the banking sector of the GCC (Gulf Cooperation Council) countries. This study is exploratory and is the first attempt to study NFPMs in the banking sector within the GCC context. The data from the four case studies were collected and analysed using a grounded theory approach with a cross case analysis resulting in 16 hypotheses and a model of NFPMs in GCC banks. These hypotheses included reasons for adopting NFPMs, organisational and environmental influences on NFPMs, management strategies and consequences of using NFPMs.

Keywords: non-financial performance measurement; banking sector; case studies; grounded theory; Gulf Cooperation Council countries; performance measurement. (search for similar items in EconPapers)
Date: 2006
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Persistent link: https://EconPapers.repec.org/RePEc:ids:ijaape:v:3:y:2006:i:3:p:362-385

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