Non-Financial Performance Measurement in the banking sector: four grounded theory case studies
by Faisal M.N. Al-Enizi, John Innes, Reza Kouhy, Awad M. Al-Zufairi
International Journal of Accounting, Auditing and Performance Evaluation (IJAAPE), Vol. 3, No. 3, 2006

Abstract: To understand the use of non-financial performance measurements (NFPMs), a programme of research was conducted in the banking sector of the GCC (Gulf Cooperation Council) countries. This study is exploratory and is the first attempt to study NFPMs in the banking sector within the GCC context. The data from the four case studies were collected and analysed using a grounded theory approach with a cross case analysis resulting in 16 hypotheses and a model of NFPMs in GCC banks. These hypotheses included reasons for adopting NFPMs, organisational and environmental influences on NFPMs, management strategies and consequences of using NFPMs.

Online publication date: Tue, 01-Aug-2006

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