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Linking environmental uncertainty to non-financial performance measures and performance : a research note

Hoque, Zahirul 2005-12, Linking environmental uncertainty to non-financial performance measures and performance : a research note, The British accounting review, vol. 37, no. 4, pp. 471-481.

Document type: Journal Article
Collection: School of Accounting, Economics and Finance
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Field of Research 150105 Management Accounting
Title of article Linking environmental uncertainty to non-financial performance measures and performance : a research note
Author(s) Hoque, Zahirul
Journal name The British accounting review
Volume number 37
Issue number 4
Publication date 2005-12
Start page 471
End page 481
Place of publication London, England
Publisher Academic Press
ISSN 0890-8389
1095-8347
Keyword(s) non-financial performance measures
environmental uncertainty
performance
Language eng
Summary Several previous research studies have reported mixed results concerning the direct association between non-financial performance measures and  performance. The presence of environmental uncertainty on this relationship has not been established. This paper makes a contribution to this area by proposing that it is in conditions of environmental uncertainty that non-financial measures are most useful in improving organizational performance. It analyses empirical data from a sample of New Zealand manufacturing organizations to test the hypothesis that non-financial measures of performance would lead to improved organizational performance under conditions of increased environmental uncertainty. Multiple regression analysis of the data suggests that performance should be a declining function of the size of the ‘mismatch’ between an organization's environment and use of the different combinations of non-financial performance measures. Further, the paper concludes that prior mixed results may be attributed to the omission of environmental uncertainty.
HERDC Research category C1 Refereed article in a scholarly journal
Research Office code 20050488
Copyright notice ©2005, Elsevier Ltd
Persistent URL http://hdl.handle.net/10536/DRO/DU:30003015
 
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