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The performance consequence of multiple performance measures usage

Author

Listed:
  • Ruzita Jusoh
  • Daing Nasir Ibrahim
  • Yuserrie Zainuddin

Abstract

Purpose - The purpose of this paper is to contribute to the body of knowledge in the area of performance measurement systems, particularly the BSC framework, by investigating empirically the extent of multiple performance measures usage and their effects on the performance of Malaysian manufacturers. Design/methodology/approach - The paper used a mail‐survey of companies listed in theDirectory of the Federation of Malaysian Manufacturers (FMM), year 2003. TheFMM Directoryprovides a database of over 2,000 manufacturing firms of various sizes producing a broad range of products. TheFMM Directorywas utilized because it specifically covers manufacturers and manufacturing‐related services. A simple random sample of 975 companies located in West Malaysia was drawn. Companies with at least 25 employees and annual sales turnover of at least RM10 million were selected. A total of 120 usable responses were gathered and used in the data analysis. Findings - The findings suggest that the use of non‐financial measures, particularly, internal business process and innovation and learning measures, appears to be important as it enhances firm performance. More interesting, the findings reveal that the use of multiple performance measures via overall BSC measures contributes to a more positive outcome. Research limitations/implications - The paper shows that theFMM Directoryis not an exhaustive list, and may not represent the whole population of Malaysian manufacturers. The sample size is not overwhelming and confined to the manufacturing sector only. Furthermore, the use of cross‐sectional data could not find consistent association between non‐financial measures and future performance. Originality/value - The paper shows that one important practical implication is for the designers of control and performance measurement systems to emphasize the use of multiple performance measures that are fundamental to the success of organizations.

Suggested Citation

  • Ruzita Jusoh & Daing Nasir Ibrahim & Yuserrie Zainuddin, 2008. "The performance consequence of multiple performance measures usage," International Journal of Productivity and Performance Management, Emerald Group Publishing Limited, vol. 57(2), pages 119+-136, January.
    • Handle: RePEc:eme:ijppmp:v:57:y:2008:i:2:p:119+-136
    DOI: 10.1108/17410400810847393
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    Citations

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    Cited by:

    1. Asiaei, Kaveh & Jusoh, Ruzita, 2017. "Using a robust performance measurement system to illuminate intellectual capital," International Journal of Accounting Information Systems, Elsevier, vol. 26(C), pages 1-19.
    2. Larimo, Jorma & Le Nguyen, Huu & Ali, Tahir, 2016. "Performance measurement choices in international joint ventures: What factors drive them?," Journal of Business Research, Elsevier, vol. 69(2), pages 877-887.
    3. Amit Kumar Gupta & Narain Gupta, 2019. "Innovation and Culture as a Dynamic Capability for Firm Performance: A Study from Emerging Markets," Global Journal of Flexible Systems Management, Springer;Global Institute of Flexible Systems Management, vol. 20(4), pages 323-336, December.
    4. Alexandra Danila & Maria-Gabriela Horga & Oana Oprisan & Tanase Stamule, 2022. "Good Practices on ESG Reporting in the Context of the European Green Deal," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 24(61), pages 847-847, August.
    5. Jae-Woong Jeong & Heon-Hwi Lee & Hun Park, 2022. "A Study on the Effect of Knowledge Services on Organizational Performances Based on the Concept of Balanced Scorecards for the Sustainable Growth of Firms: Evidence from South Korea," Sustainability, MDPI, vol. 14(19), pages 1-19, October.
    6. Sardana, Deepak & Terziovski, Mile & Gupta, Narain, 2016. "The impact of strategic alignment and responsiveness to market on manufacturing firm's performance," International Journal of Production Economics, Elsevier, vol. 177(C), pages 131-138.

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