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Multi-dimensional Performance Measurement Practices in Developing Countries: A Review of the Literature

In: An Innovative Performance Measurement System & Sustainability

Author

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  • Habib Zaman Khan

    (University of Canberra)

Abstract

The aim of this study was twofold: (a) to review the existing literature on multi-dimensional performance measurement (PM) in developing countries and (b) to identify the factors that influence the use of multi-dimensional performance measures (MPMs) and MPM tools such as the balanced scorecard (BSC) in developing countries. To achieve this, 102 papers published in accounting, PM and management journals between 1987 and 2012 were analysed. The principal findings of this review are: (a) firms in developing countries use MPM, but the rate of MPM use differs between countries; (b) the BSC is used as an MPM tool among firms in developing countries; (c) the use of MPM in developing countries is driven by many internal and external factors; (d) the main focus of MPM research in developing countries has been on the manufacturing sector; (e) the implementation and use of MPM in developing countries take into account the local cultural, institutional and operating environment and (f) some firms in developing countries were found to have developed their own multi-dimensional performance indicators. Based on the review undertaken for this study, various factors that appear to influence the use of MPM in developing countries were identified and classified, first as internal and external factors and then as enablers and causes. The study also highlighted future research directions.

Suggested Citation

  • Habib Zaman Khan, 2024. "Multi-dimensional Performance Measurement Practices in Developing Countries: A Review of the Literature," Springer Books, in: An Innovative Performance Measurement System & Sustainability, chapter 0, pages 33-73, Springer.
    • Handle: RePEc:spr:sprchp:978-981-97-6843-1_2
    DOI: 10.1007/978-981-97-6843-1_2
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