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Tekijä:Hoque, Z.
Mia, L.
Alam, M.
Otsikko:Market Competition, Computer-Aided Manufacturing and Use of Multiple Performance Measures: An Empirical Study
Lehti:British Accounting Review
2001 : MAR, VOL. 33:1, p. 23-45
Asiasana:COMPETITION
COMPUTERS
MANUFACTURING INDUSTRY
Kieli:eng
Tiivistelmä:This paper reports the results of an empirical investigation into use of multiple measures of performance in manufacturing organisations. More specifically, it examines how a multiple performance measurement system is associated with the intensity of market competition and the application of computer-aided manufacturing processes. To test this association, data were collected from 71 New Zealand-based manufacturing units. The results suggest that greater emphasis on multiple measures for performance evaluation is associated with businesses facing high competition and making greater use of computer-aided manufacturing processes.
SCIMA tietueen numero: 225750
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