Customer-focused manufacturing strategy and the use of operations-based non-financial performance measures: A research note

Sujatha Perera, G. Harrison, M. Poole

Research output: Contribution to journalArticlepeer-review

187 Citations (Scopus)

Abstract

This note follows and extends Abernethy and Lillis (Accounting, Organizations and Society, 1995) by examining: (i) whether firms which maintain a customer-focused manufacturing strategy also maintain an emphasis on non-financial (operations-based) measures in their performance measurement systems; and (ii) whether such an emphasis is associated with enhanced performance for those firms. Data are obtained via questionnaire survey of a random sample of manufacturing firms in Sydney, Australia. Support is found for the hypothesized association between customer-focus strategy and the use of non-financial performance measures (and hence for Abernethy and Lillis) but not for the link to organizational performance.

Original languageEnglish
Pages (from-to)557-572
Number of pages16
JournalAccounting, Organizations and Society
Volume22
Issue number6
Publication statusPublished - Aug 1997

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