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The roles of degree of competition and types of business strategies in adopting multiple performance measurement practices: some reflections from Bangladesh

Md. Habib-Uz-Zaman Khan,
Rafiuddin Ahmed,
Abdel Karim Halabi

Research in Accounting in Emerging Economies

ISBN: 978-0-85724-451-2, eISBN: 978-0-85724-452-9

ISSN: 1479-3563

Publication date: 23 December 2010

Abstract

Originality/value – Substantiating the connection between contingent variables and the use of multiple performance measures in manufacturing firms facilitate a better acceptance of firms’ tendency toward new measurement tools. The study contributes to the performance measurement and contingency literature since it presents empirical evidence of the state of multiple performance measures with organizational contingent variables using a developing country's manufacturing sector data.

Keywords

  • Multiple performance measures
  • Market competition
  • Firms’ strategy
  • Manufacturing sector
  • Bangladesh

Citation

Habib-Uz-Zaman Khan, M., Ahmed, R. and Karim Halabi, A. (2010), "The roles of degree of competition and types of business strategies in adopting multiple performance measurement practices: some reflections from Bangladesh", Tsamenyi, M. and Uddin, S. (Ed.) Research in Accounting in Emerging Economies (Research in Accounting in Emerging Economies, Vol. 10), Emerald Group Publishing Limited, Bingley, pp. 201-232. https://doi.org/10.1108/S1479-3563(2010)0000010013

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Publisher

:

Emerald Group Publishing Limited

Copyright © 2010, Emerald Group Publishing Limited

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