The key financial and non-financial performance measures of manufacturing firms in Malaysia

Anbalagan Krishnan and Ravindran Ramasamy

International Journal of Managerial and Financial Accounting, 2011, vol. 3, issue 4, 403-417

Abstract: Evaluating the organisation's growth and success solely based on financial indicator is insufficient in today's business which is dynamic and competitive particularly in the manufacturing industries. The multidimensional performance measurement system that includes both the financial and non-financial measures that is widely used is the balanced scorecard approach. This study empirically explores the emphasis on performance measures by manufacturing firms in Malaysia using the BSC concept. It also examines the influence of business profiles such as business activity, business ownership and business longevity on performance measures. This study contributes to management accounting research by exploring the usage of financial and non-financial measures and influences by the business profile.

Keywords: financial perfomance; non-financial performance; performance measures; performance measurement systems; balanced scorecard; business profiles; Malaysia; manufacturing industry; management accounting. (search for similar items in EconPapers)
Date: 2011
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