Scope and aims of performance measurement practices: Evidence from Jordan

Al Sawalqa, F., Holloway, D.A. and Alam, M. (2011) Scope and aims of performance measurement practices: Evidence from Jordan. In: British Accounting and Finance Association (BAFA), 12 - 14 April, Birmingham, UK

Abstract

This study provides empirical evidence on performance measures practices in Jordanian industrial companies. It identifies the type and extent of usage of a broad set of financial and non-financial measures. The results indicate that Jordanian companies place more emphasis currently on non-financial measures such as customer response time, on-time delivery, customer retention, employee training, number of new product launches and defect rates. Although Jordanian companies place more emphasis on the use of performance measures to evaluate organisational and managerial performance, they also use them for other reasons. The results also indicate that Jordanian industrial companies still operate under significant institutional and government controls.

Publication Type:	Conference Paper
Murdoch Affiliation:	Murdoch Business School
URI:	http://researchrepository.murdoch.edu.au/id/eprint/39600

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