Title: Performance measures, managerial practices and manufacturing technologies in Japanese manufacturing firms: state-of-the-art

Authors: Ahmed Abdel-Maksoud, Takayuki Asada, Masaru Nakagawa

Addresses: College of Business Administration, University of Sharjah, P.O. Box 27272, Sharjah, United Arab Emirates. ' Graduate School of Economics, Osaka University, Toyonaka, Japan. ' Faculty of Commerce, Doshisha University, Kyoto, Japan

Abstract: Evidence permeates the literature on the increasing use of non-financial performance measures in organisations. However, academics and researchers should be interested in considering the factors that affect managers| decisions to use non-financial performance measures in their organisations. This paper is a part of ongoing international research comparative studies aiming at exploring associations between the use and importance of Shop-Floor Non-Financial Performance Measures (SFNFPMs) in manufacturing firms and a range of technological, managerial, organisational and environmental factors. These comparative studies also aim at developing a framework for a causal SFNFPMs scorecard in work in manufacturing firms. The core issue of this paper is to present summary statistics of research responses from surveying over 1115 Japanese manufacturing firms as part of the ongoing international research studies. These summary statistics cover the level of existence and importance of some SFNFPMs in use in Japanese manufacturing firms and the level/extent of application of the above various factors.

Keywords: non-financial performance measures; shop floor performance; manufacturing firms; innovative managerial practices; advanced manufacturing technology; AMT; management accounting; Japan.

DOI: 10.1504/IJBPM.2008.015917

International Journal of Business Performance Management, 2008 Vol.10 No.1, pp.1 - 16

Published online: 02 Dec 2007 *

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