Non-Financial Performance Measurement and Management Practices in Manufacturing Firms, Volume 17: A Comparative International Analysis (Studies in Managerial ... in Managerial and Financial Accounting)

365 Pages·2007·1.76 MB·English

by  Ahmed Abdel-Maksoud

NON-FINANCIAL PERFORMANCE
MEASUREMENT AND
MANAGEMENT PRACTICES
IN MANUFACTURING FIRMS:
A COMPARATIVE
INTERNATIONAL ANALYSIS
STUDIES IN MANAGERIAL AND
FINANCIAL ACCOUNTING
Series Editor: Marc J. Epstein
Volume1: SettingtheStandardfortheNewAuditorsReport:AnAnalysis
of Attempts to Influence the Auditing Standards Board
Volume 2: The Shareholders Use of Corporate Annual Reports
Volume 3: Applications of Fuzzy Logic and the Theory of Evidence
to Accounting
Volume 4: The Usefulness of Corporate Annual Reports to
ShareholdersinAustralia,NewZealand,andtheUnitedStates:
An International Comparison
Volume 5: A Power Control Exchange Framework of Accounting
Applications to Management Control Systems
Volume 6: Throughout Modeling: Financial Information Used by
Decision Makers
Volume 7: Applications of Fuzzy Sets and the Theory of Evidence
to Accounting II
Volume 8: Corporate Governance, Accountability, and Pressures to
Perform: An International Study
Volume9: TheJanuaryEffectandOtherSeasonalAnomalies:ACommon
Theoretical Framework
Volume 10: Organizational Change and Development in Management
Control Systems: Process Innovation for Internal Auditing
and Management Accounting
Volume 11: US Individual Federal Income Taxation: Historical,
Contemporary and Prospective Policy Issues
Volume 12: Performance Measurement and Management Control:
A Compendium of Research
Volume 13: Information Asymmetry: A Unifying Concept for Financial
and Managerial Accounting Theories
Volume 14: Performance Measurement and Management Control:
Superior Organization Performance
Volume15: AComparativeStudyofProfessionalAccountants’Judgements
Volume 16: Performance Measurement and Management Control:
Improving Organizations and Society
STUDIES IN MANAGERIAL AND FINANCIAL
ACCOUNTING VOLUME 17
NON-FINANCIAL
PERFORMANCE
MEASUREMENT AND
MANAGEMENT PRACTICES
IN MANUFACTURING FIRMS:
A COMPARATIVE
INTERNATIONAL ANALYSIS
EDITED BY
AHMED B. ABDEL-MAKSOUD
University of Sharjah, United Arab Emirates
MAGDY G. ABDEL-KADER
Brunel University, UK
Amsterdam – Boston – Heidelberg – London – New York – Oxford
Paris – San Diego – San Francisco – Singapore – Sydney – Tokyo
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For their love, support and encouragement, to our y
parents,
wives, Rania & Magda
children, Kariem and Aaya Abdel-Maksoud & Mohamed Abdel-Kader
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CONTENTS
LIST OF CONTRIBUTORS xi
PREFACE xiii
LIST OF ABBREVIATIONS xvii
PART I: INTRODUCTION AND FRAMEWORK
CHAPTER 1 NON-FINANCIAL PERFORMANCE
MEASURES – AN OVERVIEW
Ahmed Abdel-Maksoud and Magdy Abdel-Kader 3
CHAPTER 2 PERFORMANCE MEASUREMENT
SYSTEMS AT OPERATIONAL LEVEL
Ahmed Abdel-Maksoud 13
CHAPTER 3 SHOP-FLOOR NON-FINANCIAL
PERFORMANCE MEASURES AND THE
CONTINGENT VARIABLES
Ahmed Abdel-Maksoud 35
PART II: DATA COLLECTION AND ANALYSIS
CHAPTER 4 METHODOLOGY AND HYPOTHESES
DEVELOPMENT
Ahmed Abdel-Maksoud 71
vii
viii CONTENTS
CHAPTER 5 NON-FINANCIAL PERFORMANCE
MEASURES IN THE UK MANUFACTURING FIRMS
Ahmed Abdel-Maksoud 99
CHAPTER 6 NON-FINANCIAL PERFORMANCE
MEASURES IN THE ITALIAN MANUFACTURING
FIRMS
Ahmed Abdel-Maksoud, Fabrizio Cerbioni and 127
Federica Ricceri
CHAPTER 7 NON-FINANCIAL PERFORMANCE
MEASURES IN JAPANESE MANUFACTURING
FIRMS
Ahmed Abdel-Maksoud, Takayuki Asada and 147
Masaru Nakagawa
CHAPTER 8 NON-FINANCIAL PERFORMANCE
MEASURES IN CANADIAN MANUFACTURING
FIRMS
Ahmed Abdel-Maksoud and Raili Pollanen 165
PART III: INTERNATIONAL COMPARISON
CHAPTER 9 NON-FINANCIAL PERFORMANCE
MEASURES: A CROSS-COUNTRIES COMPARISON
Ahmed Abdel-Maksoud and Magdy Abdel-Kader 191
CHAPTER 10 THE DESIGN AND APPLICATION OF
SHOP FLOOR NON-FINANCIAL PERFORMANCE
MEASURES ‘SCORECARDS’
Ahmed Abdel-Maksoud 229
Contents ix
PART IV: FURTHER DEVELOPMENTS AND
CONCLUSIONS
CHAPTER 11 ADVANCED MANAGEMENT ACCOUNTING
PRACTICES AND COMPETITION IN MANUFACTURING
FIRMS
SivaKumar Velayutham and Ahmed Abdel-Maksoud 253
CHAPTER 12 PERFORMANCE MEASUREMENT
AND ORGANISATIONAL CHANGE MANAGEMENT
Raili Pollanen and Bharat Maheshwari 273
CHAPTER 13 WHERE TO GO: AN INSTITUTIONAL
THEORY FRAMEWORK FOR THE ROLE OF
PERFORMANCE MEASUREMENT SYSTEMS IN
MANUFACTURING FIRMS
Mostafa K. Hassan 305
CHAPTER 14 SUMMARY AND CONCLUSIONS
Ahmed Abdel-Maksoud 327