Title: An investigation of information availability and sharability for organisational performance measures

Authors: Carlos Ferreira Gomes, Mahmoud M. Yasin, Joao V. Lisboa

Addresses: School of Economics, Institute of System and Robotics, University of Coimbra, Av. Dias da Silva 165, Coimbra 3004-512, Portugal. ' Department of Management and Marketing, East Tennessee State University, P.O. Box 70625, Johnson City, TN 37614, USA. ' School of Economics, Institute of System and Robotics, University of Coimbra, Av. Dias da Silva 165, Coimbra 3004-512, Portugal

Abstract: Due to the multifaceted nature of manufacturing performance measurement and measures, the nature and scope of the information flow between those who lead manufacturing organisations and those who evaluate the performance of these organisations are very critical. The objective of this study is to shed some light on the information flow between these two groups. To achieve this objective, data collected from a sample of Portuguese financial analysts and Portuguese manufacturing executives was analysed using multiple regression analysis, cluster analyses and gap analysis. Based on the results of this study, three levels of information availability in relation to organisational performance measures are identified. A framework designed to view these three informational levels in relation to the willingness of management to share performance information with concerned outsiders is proposed.

Keywords: performance measurement; manufacturing organisations; information management; information sharing; information availability; business information; information flow; Portugal.

DOI: 10.1504/IJBIS.2007.011413

International Journal of Business Information Systems, 2007 Vol.2 No.1, pp.1 - 20

Available online: 30 Nov 2006 *

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