Non-financial performance measurement in manufacturing companies

By A. Abdel-Maksoud, D. Dugdale, Robert. Luther. 2005

223 citations recorded by the source corpus.

The contemporary manufacturing environment is characterised by increased worker responsibility coupled with the measurement and reporting of numerous aspects of performance. At shop-floor level much of this performance measurement and reporting is non-financial. This paper reports on a large scale, empirical investigation of the measurement practices in British factories at the beginning of the 21st century. Descriptive statistics are provided as well as a classification model of shop-floor non-financial measures. In addition, the relationships between operational measures and contingent firm-specific and external variables are identified. Various partial relationships are found, and 'across the board' high levels of shop-floor performance measurement are found to be associated with a severely competitive environment, an upward communication corporate ethos, and with the adoption of JIT or TQM/TPM.

Subfields: Management Information Systems, Organizational Behavior and Human Resource Management

View Paper: https://www.semanticscholar.org/paper/a2ca0071519d0453790fcdfac3a27ced7de210b5

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Management Information Systems

1. William F. Wempe
2. Robert. Luther
3. Magdy Abdel-Kader
4. R. Fullerton

In Organizational Behavior and Human Resource Management

1. Magdy Abdel-Kader
2. Robert. Luther

Citations in the corpus

• The Impact of Firm Characteristics on Management Accounting Practices: A UK-Based Empirical Analysis (2008, result): “Taken overall, the results reported in Panel C of Table 3 lead us to conclude, in agreement with Abdel-Maksoud et al. (2005), that relatively sophisticated MAPs exist in firms which have made significant investment in AMT, TQM and JIT.”
• Lean Manufacturing, Non-Financial Performance Measures, and Financial Performance (2009, background): “5 Fullerton and McWatters (2002, 2004) and Abdel-Maksoud et al. (2005) find that”