Linking environmental uncertainty to non-financial performance measures and performance : a research note
Data(s) |
01/12/2005
|
---|---|
Resumo |
Several previous research studies have reported mixed results concerning the direct association between non-financial performance measures and performance. The presence of environmental uncertainty on this relationship has not been established. This paper makes a contribution to this area by proposing that it is in conditions of environmental uncertainty that non-financial measures are most useful in improving organizational performance. It analyses empirical data from a sample of New Zealand manufacturing organizations to test the hypothesis that non-financial measures of performance would lead to improved organizational performance under conditions of increased environmental uncertainty. Multiple regression analysis of the data suggests that performance should be a declining function of the size of the ‘mismatch’ between an organization's environment and use of the different combinations of non-financial performance measures. Further, the paper concludes that prior mixed results may be attributed to the omission of environmental uncertainty.<br /> |
Identificador | |
Idioma(s) |
eng |
Publicador |
Academic Press |
Relação |
http://dro.deakin.edu.au/eserv/DU:30003015/hoque-linkingenvironmentaluncertainty-2005.pdf http://dx.doi.org/10.1016/j.bar.2005.08.003 |
Direitos |
2005, Elsevier Ltd |
Palavras-Chave | #non-financial performance measures #environmental uncertainty #performance |
Tipo |
Journal Article |