Abstract
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.
Original language | English |
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Pages (from-to) | 261-297 |
Number of pages | 37 |
Journal | British Accounting Review |
Volume | 37 |
Issue number | 3 |
DOIs | |
Publication status | Published - Sept 2005 |
Externally published | Yes |
Keywords
- Non-financial performance measures
- Operational performance measurement
ASJC Scopus subject areas
- Accounting