Understanding non‐financial performance measurement practices in Japanese banks: A new institutional sociology perspective
Abstract
This paper reports the performance measurement practices of four Japanese banks. The research is a field study informed by the new institutional sociology theory. It sought to understand and explain what factors affected the design and use of non‐financial performance measurement systems in the banks studied. The results indicate that several institutional forces influenced the banks to implement a particular performance measurement system. Of these, economic constraints appeared to be the most forceful factor, followed by the central bank’s regulatory control, accounting standards/financial legislation, management’s strategic focus, bank size, competition, and organizational tendency to copy best practices from others.
Keywords
Citation
Hussain, M. and Hoque, Z. (2002), "Understanding non‐financial performance measurement practices in Japanese banks: A new institutional sociology perspective", Accounting, Auditing & Accountability Journal, Vol. 15 No. 2, pp. 162-183. https://doi.org/10.1108/09513570210425583
Publisher
:MCB UP Ltd
Copyright © 2002, MCB UP Limited