The application of non-financial performance measurement in Malaysian manufacturing firms

Ahmad, Kamilah and Mohamed Zabri, Shafie (2016) The application of non-financial performance measurement in Malaysian manufacturing firms. Procedia Economics and Finance, 35 . pp. 476-484.

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Abstract

Non-financial performance measures in recent years have been receiving growing attention among modern’s organizations to provide additional information for managers. The use of non-financial performance measures in the manufacturing environment is even crucial where its normal operation is more complex than any other type of organizations. The purposes of this research are to examine the application of non-financial performance measurement system among manufacturing companies and to explore the association between size of the firm, business environment, owners/manager involvement and modern manufacturing technology and the use of non-financial performance measures. A questionnaire was sent to a random sample 500 Malaysian manufacturing firms which resulted in 102 useable returned questionnaires. The results show that nonfinancial performance measures related to internal processes and customers have the highest extent of use. In contrast, techniques related to quality control have a relatively low level of use. The results also reveal that there are significant relationships between size of the firm, involvement of owner/manager, and modern technology and the use of non-financial performance measures. This research provides new empirical evidences on the use of non-financial performance measures and contributes a better understanding of the contingency approach in the context of performance measurement system within a manufacturing environment.

Item Type:Article
Uncontrolled Keywords:Non-financial performance measures; small and medium-sized firms; manufacturing sector
Subjects:H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management > HD58.7-58.95 Organizational behavior, change and effectiveness. Corporate culture
Divisions:Faculty of Technology Management and Business > Department of Production and Operation
ID Code:8530
Deposited By:Mr. Mohammad Shaifulrip Ithnin
Deposited On:21 Jun 2017 11:44
Last Modified:21 Jun 2017 11:44

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