{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,10,27]],"date-time":"2025-10-27T10:28:15Z","timestamp":1761560895675,"version":"3.41.2"},"reference-count":46,"publisher":"Emerald","issue":"5","license":[{"start":{"date-parts":[[2004,5,1]],"date-time":"2004-05-01T00:00:00Z","timestamp":1083369600000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.emerald.com\/insight\/site-policies"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2004,5,1]]},"abstract":"<jats:p>The utilization of financial and non\u2010financial measures in the evaluation of manufacturing organizations' performance is studied for a sample of 79 Portuguese financial analysts. Cluster analysis and multiple regression analysis are used to study the extent of use, importance and availability of information for 63 financial and non\u2010financial measures. The results derived from this study point to the increasing importance of non\u2010financial measures in the evaluation of manufacturing performance. Organizational and managerial implications of the findings are discussed, and a framework for future research is presented.<\/jats:p>","DOI":"10.1108\/01443570410532551","type":"journal-article","created":{"date-parts":[[2004,6,16]],"date-time":"2004-06-16T21:05:02Z","timestamp":1087419902000},"page":"488-513","source":"Crossref","is-referenced-by-count":34,"title":["An examination of manufacturing organizations' performance evaluation"],"prefix":"10.1108","volume":"24","author":[{"given":"Carlos F.","family":"Gomes","sequence":"first","affiliation":[]},{"given":"Mahmoud M.","family":"Yasin","sequence":"additional","affiliation":[]},{"given":"Jo\u00e3o V.","family":"Lisboa","sequence":"additional","affiliation":[]}],"member":"140","reference":[{"key":"key2022012620414056700_b1","doi-asserted-by":"crossref","unstructured":"Banker, R., Datar, S.M. and Kaplan, R.S. 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(1991), Measure up \u2013 The Essential Guide to Measuring Business Performance, Mandarin, London."},{"key":"key2022012620414056700_b35","unstructured":"McNair, C.J. and Mosconi, W. (1987), \u201cMeasuring performance in an advanced manufacturing environment\u201d, Management Accounting, Vol. 69 No. 1, pp. 28\u201031."},{"key":"key2022012620414056700_b36","unstructured":"McNair, C.J., Lynch, R.L. and Cross, K.F. (1990), \u201cDo financial and non\u2010financial performance measures have to agree?\u201d, Management Accounting, Vol. 72 No. 5, pp. 28\u201036."},{"key":"key2022012620414056700_b33","unstructured":"Manoochehri, G. (1999), \u201cThe road to manufacturing excellence: using performance measures to become world\u2010class\u201d, Industrial Management, March\u2010April, pp. 7\u201013."},{"key":"key2022012620414056700_b34","doi-asserted-by":"crossref","unstructured":"Mavrinac, S. and Siesfeld, T. 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