Market competition and the use of performance measures in Malaysia manufacturing companies.

This paper reports the results of an empirical study into the use of multiple performance measures in manufacturing companies in Malaysia. More specifically, it investigates how a performance measurement system is linked with the intensity of market competition. To test this relationship, data were...

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Bibliographic Details
Main Authors: Ong, Tze San, Teh, Boon Heng
Format: Article
Language:English
Published: 2008
Online Access:http://psasir.upm.edu.my/id/eprint/17724/
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Summary:This paper reports the results of an empirical study into the use of multiple performance measures in manufacturing companies in Malaysia. More specifically, it investigates how a performance measurement system is linked with the intensity of market competition. To test this relationship, data were collected from 77 Malaysian manufacturing organizations, across a wide range of organizational size and sub-sectors. Analyses included the use of descriptive, chi-square tests and one-way ANOVA between and within groups. The findings indicate that greater emphasis on multiple performance measures is associated with businesses facing intense competition.