E-Book Overview
In order to be successful in today's world wide competitive environment, companies must be capable of manufacturing products of high quality at low cost and providing a first-class customer service. Many companies have responded to these competitive demands by implementing Advanced Manufacturing Technologies (AMTs) and Innovative Managerial Practices (IMPs) as well as emphasizing quality, delivery, innovation and flexibility to meet customer needs in their corporate objectives. The adoption of such practices and technologies and the redesign of work processes has altered the stakes of corporate well being over the past two decades.This study provides a framework for exploring the relationships between the measurement of non-financial performance at the shop-floor of manufacturing firms across four different countries (UK, Italy, Japan, and Canada) and a range of twenty-eight contingent factors incorporating technological, managerial, organisational and environmental factors. In particular, the book examines whether these twenty-eight contingent factors are associated with the existence and importance of 19 non-financial performance measures used at shop-floor level for each country.The book also aims to develop models for each of the four countries which will determine the amount of change in the use and existence of each shop-floor non-financial performance measure that is associated with levels of the contingent factors. A better understanding of non-financial performance measures at shop-floor level in manufacturing firms will contribute to a more effective management of manufacturing enterprises in the four countries. It also will enhance organisations knowledge about the use of non-financial measures in performance measurement systems.
E-Book Content
NON-FINANCIAL PERFORMANCE MEASUREMENT AND MANAGEMENT PRACTICES IN MANUFACTURING FIRMS: A COMPARATIVE INTERNATIONAL ANALYSIS STUDIES IN MANAGERIAL AND FINANCIAL ACCOUNTING Series Editor: Volume 1: Volume 2: Volume 3: Volume 4: Volume 5: Volume 6: Volume 7: Volume 8: Volume 9: Volume 10: Volume 11: Volume 12: Volume 13: Volume 14: Marc J. Epstein Setting the Standard for the New Auditors Report: An Analysis of Attempts to Influence the Auditing Standards Board The Shareholders Use of Corporate Annual Reports Applications of Fuzzy Logic and the Theory of Evidence to Accounting The Usefulness of Corporate Annual Reports to Shareholders in Australia, New Zealand, and the United States: An International Comparison A Power Control Exchange Framework of Accounting Applications to Management Control Systems Throughout Modeling: Financial Information Used by Decision Makers Applications of Fuzzy Sets and the Theory of Evidence to Accounting II Corporate Governance, Accountability, and Pressures to Perform: An International Study The January Effect and Other Seasonal Anomalies: A Common Theoretical Framework Organizational Change and Development in Management Control Systems: Process Innovation for Internal Auditing and Management Accounting US Individual Federal Income Taxation: Historical, Contemporary and Prospective Policy Issues Performance Measurement and Management Control: A Compendium of Research Information Asymmetry: A Unifying Concept for Financial and Managerial Accounting Theories Performance Measurement and Management Control: Superior Organization Performance Volume 15: A Comparative Study of Professional Accountants’ Judgements Volume 16: Performance Measurement and Management Control: Improving Organizations and Society STUDIES IN MANAGERIAL AND FINANCIAL ACCOUNTING VOLUME 17 NON-FINANCIAL PERFORMANCE MEASUREMENT AND MANAGEMENT PRACTICES IN MANUFACTURING FIRMS: A COMPARATIVE INTERNATIONAL ANALYSIS EDITED BY AHMED B. ABDEL-MAKSOUD University of Sharjah, United Arab Emirates MAGDY G. ABD