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

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

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Title 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
Start page 471
End page 481
Publisher Academic Press
Place of publication London, England
Publication date 2005-12
ISSN 0890-8389
1095-8347
Keyword(s) non-financial performance measures
environmental uncertainty
performance
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.
Language eng
Field of Research 150105 Management Accounting
HERDC Research category C1 Refereed article in a scholarly journal
Copyright notice ©2005, Elsevier Ltd
Persistent URL http://hdl.handle.net/10536/DRO/DU:30003015

Document type: Journal Article
Collection: School of Accounting, Economics and Finance
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