IDEAS home Printed from https://ideas.repec.org/a/icf/icfjar/v08y2009i1p23-30.html
   My bibliography  Save this article

The Use of Financial and Non-Financial Performance Measures in the Malaysian Manufacturing Companies

Author

Listed:
  • Tze San Ong
  • Boon Heng Teh

Abstract

This paper discusses the degree to which financial and non-financial measures of performance are used within the Malaysian manufacturing companies. A questionnaire survey was conducted and information on 77 companies was obtained. The paper investigates the generation and use of the measures as well as assesses the commonality between management theory and reported practice. The findings indicate that although the best practice (in academic terms) is apparent in some companies, the use of these measures in the determination of business strategy has not yet become a standard practice.

Suggested Citation

  • Tze San Ong & Boon Heng Teh, 2009. "The Use of Financial and Non-Financial Performance Measures in the Malaysian Manufacturing Companies," The IUP Journal of Accounting Research and Audit Practices, IUP Publications, vol. 0(1), pages 23-30, January.
    • Handle: RePEc:icf:icfjar:v:08:y:2009:i:1:p:23-30
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Kereboon Champathed & Chuvej Chansa-ngavej, 2016. "Project Evaluation Trend in Thailand Based on Critical Factors Index," Information Management and Business Review, AMH International, vol. 8(5), pages 6-13.
    2. Kereboon Champathed, 2015. "Capital Budgeting Practice of Thai Firms," Information Management and Business Review, AMH International, vol. 7(1), pages 59-66.
    3. Ouakouak, Mohamed Laid & Ouedraogo, Noufou & Mbengue, Ababacar, 2014. "The mediating role of organizational capabilities in the relationship between middle managers’ involvement and firm performance: A European study," European Management Journal, Elsevier, vol. 32(2), pages 305-318.
    4. Mohamed Laid Ouakouak, 2018. "Does a strategic planning process that combines rational and adaptive characteristics pay off ? Evidence from European firms," Australian Journal of Management, Australian School of Business, vol. 43(2), pages 328-349, May.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:icf:icfjar:v:08:y:2009:i:1:p:23-30. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: G R K Murty (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.