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

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  • 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
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    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. 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.
    3. Kereboon Champathed, 2015. "Capital Budgeting Practice of Thai Firms," Information Management and Business Review, AMH International, vol. 7(1), pages 59-66.
    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.

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