Purpose – Owing to the increasing competitive pressures in the marketplace in recent years, the different facets of performance measures and measurement have changed. In this context, the lack of a clear understanding of the dimensionality of manufacturing performance tends to negatively...

Purpose – The objective of this study is to shed some light on the information flow between executives and financial analysts in the context of manufacturing performance measurement and evaluation. Design/methodology/approach – The predictive value, information availability and frequency of...

The utilization of financial and non‐financial measures in the evaluation of manufacturing organizations' performance is studied for a sample of 79 Portuguese financial analysts. Cluster analysis and multiple regression analysis are used to study the extent of use, importance and availability...

Purpose – Given the increasing emphasis on performance measurement and improvement, the purpose of this paper is to examine the current views of manufacturing executives on key aspects of performance measures. Specifically, this research focuses on current practices related to extent of use,...

Purpose – The objective of this study is to investigate the differences between high and low‐performing manufacturing organizations in relation to critical organizational performance dimensions. Design/methodology/approach – The types and frequency of performance measures used by the...