112
Views
4
CrossRef citations to date
0
Altmetric
Original Articles

CEO's use of financial and non-financial performance measures: Manufacturing companies in Mauritius and Australia compared

, &
Pages 77-97 | Received 01 Sep 2000, Accepted 01 Nov 2001, Published online: 24 Jul 2015

REFERENCES

  • Abernethy, M. A., and Lillis, A. M., 1995, The Impact of Manufacturing Flexibility on Management Control System Design, Accounting, Organizations and Society, May, 20(4): 241–258.
  • Banker, R. D., Potter, G. and Schroeder, R.G., 1993, Reporting Manufacturing Performance Measures to Workers: An Empirical Study, Journal of Management Accounting Research, 5:33–55.
  • Bledsoe, N. L. and Ingram, R. W., 1997, Customer Satisfaction Through Performance Evaluation, Journal of Cost Management, Winter: 43–50.
  • Brownell, P., and Merchant, K. A., 1990, The Budgetary and Performance Influences of Product Standardization and Manufacturing Process Automation, Journal of Accounting Research, 28(2), Autumn: 388–397.
  • Chenhall, R. H., 1992, Contemporary Performance Measurement, Accounting Communique, Australian Society of CPAs: 39: 3–4.
  • Daft, R. L. and Macintosh, N. B., 1978, A New Approach to Design and Use of Management Information, California Management Review, XXI(1), Fall: 82–92.
  • Dent, J. F., 1990, Strategy, Organization and Control: Some Possibilities for Accounting Research, Accounting, Organizations and Society, 15(1, 2): 3–25.
  • Dunk, A. S., 1993, The Effect of Budget Emphasis and Information Asymmetry on the Relation Between Budgetary Participation and Slack, The Accounting Review, 68(2), April: 400–410.
  • Granlund, M., and Lukka, K., 1998, It's a Small World of Management Accounting Practices, Journal of Management Accounting Research, 10(1), 153–179.
  • Govindarajan, V., 1984, Appropriateness of Accounting Data in Performance Evaluation: An Empirical Examination of Environment Uncertainty as an Intervening Variable, Accounting, Organizational and Society, 9(2): 125–135.
  • Gui, F. A., 1991, The Effects of Management Accounting Systems and Environment Uncertainty on Small Business Managers' Performance, Accounting and Business Research, 22 (5): 57–61.
  • Gui, F. A. and Chia, Y. M., 1994, The Effects of Management Accounting Systems, Perceived Environmental Uncertainty and Decentralization on Managerial Performance: A Test of Three-way Interaction, Accounting, Organizations and Society, 19(4/5): 413–426.
  • Hopwood, A. G., 1972, An Empirical Study of the Role of Accounting Data in Performance Evaluation, Supplement to Journal of Accounting Research, 10(1): 156–182.
  • Howell, R. A., & Soucy, S. R., 1987, Operating Controls in the New Manufacturing Environment, Management Accounting, 69(4), October: 25–31.
  • Imoisili, O. A., 1989, The Role of Budget Data in the Evaluation of Managerial Performance, Accounting, Organizations and Society, 14(4): 325–335.
  • Ittner, C. D., Larcker, D. F., and Rajan, M. V., 1997, The Choice of Performance Measures in Annual Bonus Contracts, The Accounting Review, 72(2): 231–255.
  • Kaplan, R. S., 1983, Measuring Manufacturing Performance: A New Challenge for Management Accounting Research, Accounting Review, 58(4): 686–705.
  • Kaplan, R. S. and Atkinson, A. A., 1989, Advanced Management Accounting, Second Edition, Englewood Cliffs: Prentice Hall.
  • Keegan, D. P., Eiler, R. and Anania, 1988, An Advanced Cost Management System for the Factory of the Future, Management Accounting, December, 70(6): 31–37.
  • Maskell, B. H., 1989, Performance Measurement for World Class Manufacturing 2, Management Accounting, June: 32–33.
  • Mathews, V.E., 2000, Management in a Developing Nation: and we Thought American Managers had it Tough!, Multinational Business Review, Fall, 10–15.
  • Merchant, K. A., 1984, Influences on Departmental Budgeting: An Empirical Examination of a Contingency Model, Accounting, Organizations and Society, 9(3/4): 291–307.
  • Mia, L. and Chenhall, R. H., 1994, The Usefulness of Management Accounting Systems, Functional Differentiation and Managerial Effectiveness, Accounting, Organization and Society, 19(1): 1–13.
  • McNair, C. J. and Mosconi, W., 1987, Measuring Performance in an Advanced Manufacturing Environment, Management Accounting, 69(1): 28–31.
  • Moon, P. and Fitzgerald, L., 1996, Delivering the Goods at TNT: The Role of the Performance Measurement System, Management Accounting Research, 7(4): 431–457.
  • Namazi, M., 1985, Theoretical Developments of Principal-Agent Employment Contract in Accounting: The State of the Art, Journal of Accounting Literature, 4, Spring: 113–163.
  • Nanni, A. J. Jr., Dixon, J. R. and Vollman, T. E., 1990, Strategic Control and Performance Measurement: Balancing Financial and Non-Financial Measures of Performance, Journal of Cost Management, Summer, 33–42.
  • Otley, D. T., 1978, Budget Use and Managerial Performance, Journal of Accounting Research, 16(1), Spring: 122–149.
  • Perera, S., Harrison, G. and Poole, M., 1997, Customer-Focused Manufacturing Strategy and the Use of Operations-Based Non-Financial Performance Measures: A Research Note, Accounting, Organizations and Society, 22(6): 557–572.
  • Scott, W. R., 1997, Financial Accounting Theory, New Jersey: Prentice-Hall International
  • Smith, M., 1990, The Rise and Rise of the NFI, Management Accounting, May, 24–26.
  • Tata, J., Prasad, S., and Motwani, J., 2000, Benchmarking Quality Management Practices: US versus Costa Rica, Multinational Business Review, Fall, 37–42.
  • Taylor, D. W., 1995, “Budget-related Behaviour in Sino-foreign Joint Ventures: Contingency-Agency-Cultural Influences”, PhD dissertation, University of Hong Kong.
  • Waterhouse, J. H. and Tiessen, P., 1978, A Contingency Framework for Management Accounting Systems Research, Accounting, Organizations and Society, 3(1): 65–76.
  • Westbrook, L. C., 1992, The Use of Financial and Nonfinancial Information for Performance Evaluation of Segments and Managers in Decentralized Manufacturing Companies: A Contingency Approach, Ann Arbor, University of Georgia.
  • Young, S. M., 1985, Participative Budgeting: The Effects of Risk Aversion and Asymmetric Information on Budgetary Slack, Journal of Accounting Research, 23(2), Autumn: 829–842.

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.