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Non-financial performance measurement and management practices in manufacturing firms : a comparative international analysis / edited by Ahmed B. Abdel-Maksoud, Magdy G. Abdel-Kader.

Contributor(s): Material type: TextTextSeries: Studies in managerial and financial accounting ; v. 17.Publication details: Amsterdam ; Oxford : Elsevier JAI, 2007.Description: 1 online resource (xvii, 345 pages) : illustrationsContent type:
  • text
Media type:
  • computer
Carrier type:
  • online resource
ISBN:
  • 0080550002
  • 9780080550008
Subject(s): Genre/Form: Additional physical formats: Print version:: Non-financial performance measurement and management practices in manufacturing firms.DDC classification:
  • 338.06 22
LOC classification:
  • HD56.25 .N66 2007eb
Online resources:
Contents:
Cover -- Copyright page -- Contents -- List of Contributors -- Preface -- List of Abbreviations -- Part I: Introduction and Framework -- Chapter 1. Non-Financial Performancemeasures -- An Overview -- Introduction -- The use of Non-Financial Performance Measures in Manufacturing Firms -- Research Problem and Objectives -- Research Importance -- Summary and Outline of the Book -- References -- Chapter 2. Performance Measurement Systems at Operational Level -- 1. Introduction -- 2. The Role of Performance Measurement Systems -- 3. Performance Measurement and Organisational Strategies and Objectives -- 4. Financial and Non-Financial Performance Measures -- 5. Non-Financial and Financial Performance Measures: A Complementary Perspective -- 6. Non-Financial Performance Measures at Operational Level in Manufacturing Firms -- 7. Summary -- Notes -- References -- Appendix. The Balanced Scorecard -- Chapter 3. Shop-Floor Non-Financial Performance Measures and the Contingent Variables -- Introduction -- A Contingency Approach to Factors Affecting Performance Measurement -- Managerial and Technological Factors and Shop-Floor Performance Measurement -- The Importance of the Role of Shop-Floor Staff in IMPs/AMTs -- SFNFPMs and IMPs/AMTs -- Contemporary Management Accounting Practices and Performance Measurement -- Competitive Environment and Shop-Floor Performance Measures -- Summary -- Notes -- References -- Part II: Data Collection and Analysis -- Chapter 4. Methodology and Hypotheses Development -- Introduction -- Research Methodology -- Determination of the Research Topic and Objectives -- Formulation of Hypotheses -- Data Collection and Questionnaire Design -- Variable Measurement and Final Questionnaire Design -- Summary -- Notes -- References -- Appendix. The Questionnaire form used in Data Collection -- Definitions -- Chapter 5. Non-Financial Performance Measures in the UK Manufacturing Firms -- Introduction -- Research Method and Data Collection -- Descriptive Analyses of Responses -- Relationships Among the Importance of SFNFPMs and the Level/Extent of Application of the Contingent Variables -- Summary -- Notes -- References -- Chapter 6. Non-Financial Performance Measures in the Italian Manufacturing Firms -- Introduction -- Research Method and Data Collection -- Descriptive Analysis of Responses -- Relationships Among the Level of Importance of SFNFPMs of the Five Evaluation Categories and the Level/Extent of Application of the Contingent Variables -- Conclusions -- Notes -- References -- Chapter 7. Non-Financial Performance Measures in Japanese Manufacturing Firms -- Introduction and Literature Review -- Research Method and Data Collection -- Descriptive Analysis of Responses -- Relationships Among the Levels of Importance of SFNFPMs and the Contingent Variables -- Summary -- Notes -- References -- Chapter 8. Non-Financial Performance Measures in Canadian Manufacturing Firms -- Introduction -- Literature -- Research Method and Data Collection -- Descriptive Analysis of Responses -- Relationships Among the Level of Importance of SFNFPMs of the Five Categories and the Level/Extent of A.
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Includes bibliographical references.

Cover -- Copyright page -- Contents -- List of Contributors -- Preface -- List of Abbreviations -- Part I: Introduction and Framework -- Chapter 1. Non-Financial Performancemeasures -- An Overview -- Introduction -- The use of Non-Financial Performance Measures in Manufacturing Firms -- Research Problem and Objectives -- Research Importance -- Summary and Outline of the Book -- References -- Chapter 2. Performance Measurement Systems at Operational Level -- 1. Introduction -- 2. The Role of Performance Measurement Systems -- 3. Performance Measurement and Organisational Strategies and Objectives -- 4. Financial and Non-Financial Performance Measures -- 5. Non-Financial and Financial Performance Measures: A Complementary Perspective -- 6. Non-Financial Performance Measures at Operational Level in Manufacturing Firms -- 7. Summary -- Notes -- References -- Appendix. The Balanced Scorecard -- Chapter 3. Shop-Floor Non-Financial Performance Measures and the Contingent Variables -- Introduction -- A Contingency Approach to Factors Affecting Performance Measurement -- Managerial and Technological Factors and Shop-Floor Performance Measurement -- The Importance of the Role of Shop-Floor Staff in IMPs/AMTs -- SFNFPMs and IMPs/AMTs -- Contemporary Management Accounting Practices and Performance Measurement -- Competitive Environment and Shop-Floor Performance Measures -- Summary -- Notes -- References -- Part II: Data Collection and Analysis -- Chapter 4. Methodology and Hypotheses Development -- Introduction -- Research Methodology -- Determination of the Research Topic and Objectives -- Formulation of Hypotheses -- Data Collection and Questionnaire Design -- Variable Measurement and Final Questionnaire Design -- Summary -- Notes -- References -- Appendix. The Questionnaire form used in Data Collection -- Definitions -- Chapter 5. Non-Financial Performance Measures in the UK Manufacturing Firms -- Introduction -- Research Method and Data Collection -- Descriptive Analyses of Responses -- Relationships Among the Importance of SFNFPMs and the Level/Extent of Application of the Contingent Variables -- Summary -- Notes -- References -- Chapter 6. Non-Financial Performance Measures in the Italian Manufacturing Firms -- Introduction -- Research Method and Data Collection -- Descriptive Analysis of Responses -- Relationships Among the Level of Importance of SFNFPMs of the Five Evaluation Categories and the Level/Extent of Application of the Contingent Variables -- Conclusions -- Notes -- References -- Chapter 7. Non-Financial Performance Measures in Japanese Manufacturing Firms -- Introduction and Literature Review -- Research Method and Data Collection -- Descriptive Analysis of Responses -- Relationships Among the Levels of Importance of SFNFPMs and the Contingent Variables -- Summary -- Notes -- References -- Chapter 8. Non-Financial Performance Measures in Canadian Manufacturing Firms -- Introduction -- Literature -- Research Method and Data Collection -- Descriptive Analysis of Responses -- Relationships Among the Level of Importance of SFNFPMs of the Five Categories and the Level/Extent of A.

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