Competition, business strategy and the adoption of multiple performance measurement system: some evidence from Bangladesh

This empirical study explores the association between competition, business strategy and the uses of multiple performance measurement system in the context of Bangladesh manufacturing firms. The study uses a questionnaire survey of 148 manufacturing companies in Bangladesh. Data were analysed using statistical factor analysis and other descriptive statistics. The results suggest that greater emphasis on multiple measures for performance evaluation is associated with businesses facing high competition, and that the practices of multiple performance measures are significantly related to types of business strategy being followed. The paper identifies that the designers of performance measurement systems need to consider contingent factors that affect organisations' operations.

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2009 AFAANZ Conference

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1328-780X

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