The DOI matches its Crossref record; 65 of the 65 references it cites were found in a registry or an index.
Strategy, Choice of Performance Measures, and Performance
Open accessAbstract
We examine the relationship between quality-based manufacturing strategy and the use of different types of performance measures, as well as their separate and joint effects on performance. A key part of our investigation is the distinction between financial and both objective and subjective nonfinancial measures. Our results support the view that performance measurement diversity benefits performance as we find that, regardless of strategy, firms with more extensive performance measurement systems—especially those that include objective and subjective nonfinancial measures—have higher performance. But our findings also partly support the view that the strategy-measurement “fit” affects performance. We find that firms that emphasize quality in manufacturing use more of both objective and subjective nonfinancial measures. However, there is only a positive effect on performance from pairing a qualitybased manufacturing strategy with extensive use of subjective measures, but not with objective nonfinancial measures.
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Ferreira, A., & Otley, D. (2009) · Management Accounting Research · doi:10.1016/j.mar.2009.07.003 · Cited by 1,412
Is performance measurement and management fit for the future?
Melnyk, S. A., Bititci, U., Platts, K., Tobias, J., & Andersen, B. (2014) · Management Accounting Research · doi:10.1016/j.mar.2013.07.007 · Cited by 494
Management control effectiveness and strategy: An empirical analysis of packages and systems
Bedford, D. S., Malmi, T., & Sandelin, M. (2016) · Accounting, Organizations and Society · doi:10.1016/j.aos.2016.04.002 · Cited by 328
Relating alternative forms of contingency fit to the appropriate methods to test them
Burkert, M., Davila, A., Mehta, K., & Oyon, D. (2014) · Management Accounting Research · doi:10.1016/j.mar.2013.07.008 · Cited by 87
Metadata
- Authors
- Stede, W. A. V. D., Chow, C. W., & Lin, T. W.
- Venue
- Behavioral Research in Accounting
- Publisher
- American Accounting Association
- Published
- 2006-01-01
- Volume
- 18
- Issue
- 1
- Pages
- 185-205
- ISSN
- 1050-4753 (ISSN-L)
- 1558-8009
- OpenAlex
- W1987008835
- Cited by
- 321
- References
- 65
- FWCI
- 19.41
- Type
- journal article
- Language
- en
- Open access
- green
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- Stede, W. A. V. D., Chow, C. W., & Lin, T. W. (2006). Strategy, Choice of Performance Measures, and Performance. Behavioral Research in Accounting. https://doi.org/10.2308/bria.2006.18.1.185
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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
