Non-Financial Performance Measurement and Management Practices in Manufacturing Firms, Volume 17: A Comparative International Analysis (Studies in Managerial ... in Managerial and Financial Accounting)

In order to be successful in today's world wide competitive environment, companies must be capable of manufacturing products of high quality at low cost and providing a first-class customer service. Many companies have responded to these competitive demands by implementing Advanced Manufacturing Technologies (AMTs) and Innovative Managerial Practices (IMPs) as well as emphasizing quality, delivery, innovation and flexibility to meet customer needs in their corporate objectives. The adoption of such practices and technologies and the redesign of work processes has altered the stakes of corporate well being over the past two decades. This study provides a framework for exploring the relationships between the measurement of non-financial performance at the shop-floor of manufacturing firms across four different countries (UK, Italy, Japan, and Canada) and a range of twenty-eight contingent factors incorporating technological, managerial, organisational and environmental factors. In particular, the book examines whether these twenty-eight contingent factors are associated with the existence and importance of 19 non-financial performance measures used at shop-floor level for each country. The book also aims to develop models for each of the four countries which will determine the amount of change in the use and existence of each shop-floor non-financial performance measure that is associated with levels of the contingent factors. A better understanding of non-financial performance measures at shop-floor level in manufacturing firms will contribute to a more effective management of manufacturing enterprises in the four countries. It also will enhance organisations knowledge about the use of non-financial measures in performance measurement systems. Non-financial Performance Measures -- An Overview / Ahmed Abdel-maksoud And Magdy Abdel-kader -- Performance Measurement Systems At Operational Level / Ahmed Abdel-maksoud -- Shop-floor Non-financial Performance Measures And The Contingent Variables / Ahmed Abdel-maksoud -- Methodology And Hypotheses Development / Ahmed Abdel-maksoud -- Non-financial Performance Measures In The Uk Manufacturing Firms / Ahmed Abdel-maksoud -- Non-financial Performance Measures In The Italian Manufacturing Firms / Ahmed Abdel-maksoud, Fabrizio Cerbioni And Federica Ricceri -- Non-financial Performance Measures In Japanese Manufacturing Firms / Ahmed Abdel-maksoud, Takayuki Asada And Masaru Nakagawa -- Non-financial Performance Measures In Canadian Manufacturing Firms / Ahmed Abdel-maksoud And Raili Pollanen -- Non-financial Performance Measures: A Cross-countries Comparison / Ahmed Abdel-maksoud And Magdy Abdel-kader -- The Design And Application Of Shop Floor Non-financial Performance Measures 'scorecards' / Ahmed Abdel-maksoud -- Advanced Management Accounting Practices And Competition In Manufacturing Firms / Sivakumar Velayutham And Ahmed Abdel-maksoud -- Performance Measurement And Organisational Change Management / Raili Pollanen And Bharat Maheshwari -- Where To Go: And Institutional Theory Framework For The Role Of Performance Measurement Systems In Manufacturing Firms / Mostafa K. Hassan -- Summary And Conclusions / Ahmed Abdel-maksoud. Edited By Ahmed B. Abdel-maksoud, Magdy G. Abdel-kader. Includes Bibliographical References.