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Aim – This empirical study explores the association between competition, business strategy, and the uses of a multiple performance measurement system in Bangladesh manufacturing firms.

Design/methodology – The study uses a questionnaire survey of 50 manufacturing companies. Data were analyzed using multiple regression analysis and other descriptive statistics.

Findings – The results suggest that greater emphasis on multiple measures for performance evaluation is associated with businesses that are facing high competition. The practices of multiple performance measures are also significantly related to the types of business strategy being followed. Specifically, firms pursuing a prospector strategy have relied more on multiple performance measures to rate business performance than the firms pursuing a defender strategy.

Practical implications – The article notes that the designers of performance measurement systems need to consider contingent factors that affect an organizations’ control system.

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.

Bangladesh has a long history of dealing with seasonal changes resulting in droughts and floods. Three major rivers, the Ganges, Brahmaputra and Meghna (GBM) come to a confluence, forming the GBM floodplain. There is a specific time window (June to September) when most of the runoff occurs and over 90% of their combined flow is discharged into the Bay of Bengal. As a result, the seasonal monsoons result in wet and dry seasons, making Bangladesh vulnerable to both floods and droughts. Climate change will likely alter characteristics such as timing and intensity, therefore increasing the challenge of adaptation. Socioeconomic conditions and high-population density limit the country's ability to adapt to these hydro-meteorological extremes. Although climatic variability causes severe damage and loss of life in Bangladesh, examples of local adaptation to the annual rhythm of seasonal variation can be found in flood-prone areas. Scientific modeling has resulted in more robust and efficient early warning systems that have greatly decreased the loss of life from climate hazards in recent years. However, positive impacts from models are limited by complex social concerns that are pervasive across the country.