{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,1,17]],"date-time":"2026-01-17T06:39:23Z","timestamp":1768631963581,"version":"3.49.0"},"reference-count":203,"publisher":"Emerald","issue":"6","license":[{"start":{"date-parts":[[2004,9,1]],"date-time":"2004-09-01T00:00:00Z","timestamp":1093996800000},"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":[[2004,9,1]]},"abstract":"<jats:p>Competitive pressures in the global manufacturing environment are forcing manufacturing organizations to re\u2010engineer in order to become more competitive in the marketplace. Toward that end, management of these organizations is paying closer attention to the changing nature of manufacturing performance, and the systems, processes and measures used in its evaluation. Examines the literature concerned with issues related to the different facets of manufacturing organizational performance. Reviews and classifies articles published in relevant journals between 1988 and 2000. Based on this extensive literature review, identifies and discusses several issues relevant to both practice and theory of manufacturing performance measurement. Concludes by presenting a conceptual framework outlining the evolution of manufacturing performance measures and measurement in an organizational context.<\/jats:p>","DOI":"10.1108\/17410380410547906","type":"journal-article","created":{"date-parts":[[2004,8,24]],"date-time":"2004-08-24T20:09:25Z","timestamp":1093378165000},"page":"511-530","source":"Crossref","is-referenced-by-count":96,"title":["A literature review of manufacturing performance measures and measurement in an organizational context: a framework and direction for future research"],"prefix":"10.1108","volume":"15","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":"key2022031519443639900_b1","doi-asserted-by":"crossref","unstructured":"Akright, W.T. and Kroll, D.E. (1998), \u201cCell formation performance measures: determining when to change an existing layout\u201d, Computers & Industrial Engineering, Vol. 34 No. 1, pp. 159\u201071.","DOI":"10.1016\/S0360-8352(97)00158-7"},{"key":"key2022031519443639900_b2","unstructured":"Allender, H.D. (1997a), \u201cObjectives matrix provides information balance\u201d, Water Engineering & Management, Vol. 144 No. 9, pp. 30\u20103."},{"key":"key2022031519443639900_b3","unstructured":"Allender, H.D. (1997b), \u201cAwakening the power of the objectives matrix\u201d, Industrial Management, Vol. 39 No. 6, pp. 23\u20105."},{"key":"key2022031519443639900_b4","doi-asserted-by":"crossref","unstructured":"Azzone, G. and Noci, G. (1998), \u201cIdentifying effective PMSs for the deployment of green manufacturing strategies\u201d, International Journal of Operations & Production Management, Vol. 18 No. 4, pp. 308\u201036.","DOI":"10.1108\/01443579810199711"},{"key":"key2022031519443639900_b5","doi-asserted-by":"crossref","unstructured":"Azzone, G., Bertele, U. and Rangone, A. (1995), \u201cMeasuring resources for supporting resource\u2010based competition\u201d, Management Decision, Vol. 33 No. 9, pp. 57\u201062.","DOI":"10.1108\/00251749510099008"},{"key":"key2022031519443639900_b6","doi-asserted-by":"crossref","unstructured":"Banker, R.I., Datar, S.M. and Kaplan, R.S. (1989), \u201cProductivity measurement and management accounting\u201d, Journal of Accounting, Auditing and Finance, Vol. 4 No. 4, p. 528.","DOI":"10.1177\/0148558X8900400407"},{"key":"key2022031519443639900_b7","doi-asserted-by":"crossref","unstructured":"Banker, R.D., Field, J.M., Schroeder, R.G. and Sinha, K.K. (1996), \u201cImpact of work teams on manufacturing performance: a longitudinal field study\u201d, Academy of Management Journal, Vol. 39 No. 4, pp. 867\u201090.","DOI":"10.2307\/256715"},{"key":"key2022031519443639900_b8","unstructured":"Banks, R.I. and Wheelwright, S.C. (1979), \u201cOperations versus strategy: trading tomorrow for today\u201d, Harvard Business Review, May\u2010June, pp. 112\u201020."},{"key":"key2022031519443639900_b9","unstructured":"Barker, R.C. (1993), \u201cTime\u2010based performance measurement: a model to aid competitive restructuring\u201d, Management Decision, Vol. 31 No. 4, pp. 4\u20109."},{"key":"key2022031519443639900_b10","doi-asserted-by":"crossref","unstructured":"Barker, R.C. (1995), \u201cFinancial performance measurement: not a total solution\u201d, Management Decision, Vol. 33 No. 2, pp. 31\u20109.","DOI":"10.1108\/00251749510081700"},{"key":"key2022031519443639900_b11","unstructured":"Basu, R. and Wright, N. (1996), \u201cMeasuring performance: against world class standards\u201d, IIE Solutions, December, pp. 32\u20105."},{"key":"key2022031519443639900_b12","doi-asserted-by":"crossref","unstructured":"Beal, R.M. and Yasai\u2010Ardekani, M. (2000), \u201cPerformance implications of aligning CEO functional experiences with competitive strategies\u201d, Journal of Management, Vol. 26 No. 4, pp. 733\u201062.","DOI":"10.1177\/014920630002600407"},{"key":"key2022031519443639900_b13","doi-asserted-by":"crossref","unstructured":"Beamon, B.M. (1999), \u201cMeasuring supply chain performance\u201d, International Journal of Operations & Production Management, Vol. 19 No. 3.","DOI":"10.1108\/01443579910249714"},{"key":"key2022031519443639900_b14","unstructured":"Beischel, M.E. and Smith, K.R. (1991), \u201cLinking the shopfloor to the top floor\u201d, Management Accounting, Vol. 73 No. 4, pp. 25\u20109."},{"key":"key2022031519443639900_b15","doi-asserted-by":"crossref","unstructured":"Berry, W.L. and Cooper, M.C. (1999), \u201cManufacturing flexibility: methods for measuring the impact of product variety on performance in process industries\u201d, Journal of Operations Management, Vol. 17, pp. 163\u201078.","DOI":"10.1016\/S0272-6963(98)00033-3"},{"key":"key2022031519443639900_b16","unstructured":"Bevan, S. and Thompson, M. (1991), \u201cPerformance management at the crossroads\u201d, Personnel Management, Vol. 23 No. 11, pp. 36\u20109."},{"key":"key2022031519443639900_b17","unstructured":"Bhimani, A. (1993), \u201cPerformance measures in UK manufacturing companies: the state of play\u201d, Management Accounting, Vol. 71 No. 11, pp. 20\u20102."},{"key":"key2022031519443639900_b18","unstructured":"Birchard, B. (1995), \u201cMaking it count\u201d, CFO: The Magazine of Senior Financial Executives, Vol. 11 No. 10, pp. 42\u20104, 47\u20108, 50\u20101."},{"key":"key2022031519443639900_b19","doi-asserted-by":"crossref","unstructured":"Bititci, U.S., Carrie, A.S. and McDevitt, L. (1997), \u201cIntegrated performance measurement systems: a development guide\u201d, International Journal of Operations & Production Management, Vol. 17 No. 5, pp. 522\u201034.","DOI":"10.1108\/01443579710167230"},{"key":"key2022031519443639900_b20","doi-asserted-by":"crossref","unstructured":"Bond, T.C. (1999), \u201cThe role of performance measurement in continuous improvement\u201d, International Journal of Operations & Production Management, Vol. 19 No. 12, pp. 1318\u201035.","DOI":"10.1108\/01443579910294291"},{"key":"key2022031519443639900_b21","doi-asserted-by":"crossref","unstructured":"Bourne, M., Mills, J., Wilcox, M., Neely, A. and Platts, K. (2000), \u201cDesigning, implementing and updating performance measurement systems\u201d, International Journal of Operations & Production Management, Vol. 20 No. 7, pp. 754\u201071.","DOI":"10.1108\/01443570010330739"},{"key":"key2022031519443639900_b22","unstructured":"Boyd, L.H. and Cox, J.F.  III (1997), \u201cA cause and effect approach to analyzing performance measures\u201d, Production and Inventory Management, Vol. 38 No. 3, pp. 25\u201032."},{"key":"key2022031519443639900_b23","doi-asserted-by":"crossref","unstructured":"Boyer, K.K. and Pagell, M. (2000), \u201cMeasurements issues in empirical research: improving measures of operations strategy and advanced manufacturing technology\u201d, Journal of Operations Management, Vol. 18, pp. 361\u201074.","DOI":"10.1016\/S0272-6963(99)00029-7"},{"key":"key2022031519443639900_b25","doi-asserted-by":"crossref","unstructured":"Bozarth, C.C. and Berry, W.L. (1997), \u201cMeasuring the congruence between market requirements and manufacturing: a methodology and illustration\u201d, Decision Sciences, Vol. 28 No. 1, pp. 121\u201050.","DOI":"10.1111\/j.1540-5915.1997.tb01305.x"},{"key":"key2022031519443639900_b24","doi-asserted-by":"crossref","unstructured":"Bozarth, C. and Edwards, S. (1997), \u201cThe impact of market requirements focus and manufacturing characteristics focus on plant performance\u201d, Journal of Operations Management, Vol. 15 No. 3, pp. 161\u201080.","DOI":"10.1016\/S0272-6963(97)00002-8"},{"key":"key2022031519443639900_b26","doi-asserted-by":"crossref","unstructured":"Bradley, M. and Baron, D.M. (1993), \u201cMeasuring performance in a multiproduct firm: an application to the US postal service\u201d, Operations Research, Vol. 41 No. 3, pp. 450\u20108.","DOI":"10.1287\/opre.41.3.450"},{"key":"key2022031519443639900_b27","doi-asserted-by":"crossref","unstructured":"Braglia, M. and Petroni, A. (2000), \u201cTowards a taxonomy of search patterns of manufacturing flexibility in small and medium\u2010sized firms\u201d, OMEGA: The International Journal of Management Science, Vol. 28, pp. 195\u2010213.","DOI":"10.1016\/S0305-0483(99)00044-4"},{"key":"key2022031519443639900_b28","unstructured":"Brewer, P.C. and Speh, T.W. (2000), \u201cUsing balanced scorecard to measure supply chain performance\u201d, Journal of Business Logistics, Vol. 21 No. 1, pp. 75\u201093."},{"key":"key2022031519443639900_b29","unstructured":"Brignall, S. (1991), \u201cPerformance measurement systems as change agents: a case for further research\u201d, Warwick Business School Research Papers, No. 72, December."},{"key":"key2022031519443639900_b30","doi-asserted-by":"crossref","unstructured":"Brown, J.B. and McDonnell, B. (1995), \u201cThe balanced scorecard: short\u2010term guest or long\u2010term resident?\u201d, International Journal of Contemporary Hospitality Management, Vol. 7 No. 2\u20103, pp. 7\u201011.","DOI":"10.1108\/09596119510146751"},{"key":"key2022031519443639900_b31","doi-asserted-by":"crossref","unstructured":"Bukchin, J. (1998), \u201cA comparative study of performance measures for through\u2010put of a mixed model assembly line in a JIT environment\u201d, International Journal of Production Research, Vol. 36 No. 10.","DOI":"10.1080\/002075498192427"},{"key":"key2022031519443639900_b32","doi-asserted-by":"crossref","unstructured":"Burney, F. and Al\u2010Darrab, I. (1998), \u201cPerformance evaluation using statistical quality control techniques\u201d, Work Study, Vol. 47 No. 6, pp. 204\u201012.","DOI":"10.1108\/00438029810238606"},{"key":"key2022031519443639900_b33","unstructured":"Burns, J., Scapens, R. and Turley, S. (1997), \u201cThe crunch for numbers\u201d, Accountancy, Vol. 119 No. 1245, pp. 86\u20107."},{"key":"key2022031519443639900_b34","doi-asserted-by":"crossref","unstructured":"Busby, J.S. and Williamson, A. (2000), \u201cThe appropriate use of performance measurement in non\u2010production activity: the case of engineering design\u201d, International Journal of Operations & Production Management, Vol. 20 No. 3, pp. 336\u201058.","DOI":"10.1108\/01443570010308103"},{"key":"key2022031519443639900_b35","unstructured":"Cameron, J. and Pierce, D.W. (1997), \u201cRewards, interest and performance: an evaluation of experimental findings\u201d, ACA Journal, Vol. 6 No. 4."},{"key":"key2022031519443639900_b36","unstructured":"Cannon, A.R. and St John, C.H. (1999), \u201cA framework and measurement instrument for realized manufacturing flexibility\u201d, Proceedings of the 30th Annual Meeting of the Decision Sciences Institute, New Orleans, 20\u201023 November, Vol. 3, pp. 1229\u201031."},{"key":"key2022031519443639900_b37","doi-asserted-by":"crossref","unstructured":"Carder, P. (1997a), \u201cThe interface manager's toolkit\u201d, Facilities, Vol. 15 No. 3\/4, pp. 84\u20109.","DOI":"10.1108\/02632779710160586"},{"key":"key2022031519443639900_b38","doi-asserted-by":"crossref","unstructured":"Carder, P. (1997b), \u201cInterface management: a fictional case study\u201d, Facilities, Vol. 15 No. 5\/6, pp. 142\u20109.","DOI":"10.1108\/02632779710162133"},{"key":"key2022031519443639900_b39","unstructured":"Chaneski, W.S. (1997), \u201cUsing manufacturing performance measures\u201d, Modern Machine Shop, Vol. 69 No. 12, pp. 48\u20109."},{"key":"key2022031519443639900_b40","doi-asserted-by":"crossref","unstructured":"Chang, Y.L., Sueyoshi, T. and Sullivan, R.S. (1996), \u201cRanking dispatching rules by data envelopment analysis in a job shop environment\u201d, IIE Transactions, Vol. 28 No. 8, pp. 631\u201042.","DOI":"10.1080\/15458830.1996.11770708"},{"key":"key2022031519443639900_b41","doi-asserted-by":"crossref","unstructured":"Chenhall, R.H. (1996), \u201cStrategies of manufacturing flexibility, manufacturing performance measures and organizational performance: an empirical investigation\u201d, Integrated Manufacturing Systems, Vol. 7 No. 5, pp. 25\u201032.","DOI":"10.1108\/09576069610129892"},{"key":"key2022031519443639900_b42","unstructured":"Clarke, P. (1995), \u201cNon\u2010financial measures of performance in management\u201d, Accountancy Ireland, Vol. 27 No. 2, pp. 22\u20104."},{"key":"key2022031519443639900_b43","doi-asserted-by":"crossref","unstructured":"Cleveland, G., Schroeder, R.G. and Anderson, J.C. (1989), \u201cA theory of production competence\u201d, Decision Sciences Journal, Vol. 20 No. 4, pp. 655\u201068.","DOI":"10.1111\/j.1540-5915.1989.tb01410.x"},{"key":"key2022031519443639900_b44","unstructured":"Clinton, D.B. and Chen, S. (1998), \u201cDo new performance measures measure up?\u201d, Management Accounting, Vol. 80 No. 4, pp. 38\u201043."},{"key":"key2022031519443639900_b45","unstructured":"Clinton, D.B. and Hsu, K.C. (1997), \u201cJIT and the balanced scorecard: linking manufacturing control to management control\u201d, Management Accounting, Vol. 79 No. 3, pp. 18\u201024."},{"key":"key2022031519443639900_b46","doi-asserted-by":"crossref","unstructured":"Crawford, K.M. and Cox, J.F. (1990), \u201cDesigning performance measurement systems for just\u2010in\u2010time operations\u201d, International Journal of Production Research, Vol. 28 No. 11, pp. 2025\u201036.","DOI":"10.1080\/00207549008942850"},{"key":"key2022031519443639900_b47","doi-asserted-by":"crossref","unstructured":"Cross, K.F. and Lynch, R.L. (1988\u20101989), \u201cThe SMART way to define and sustain success\u201d, National Productivity Review, Vol. 9 No. 1, pp. 23\u201033.","DOI":"10.1002\/npr.4040080105"},{"key":"key2022031519443639900_b48","doi-asserted-by":"crossref","unstructured":"Crowther, D.E.A. (1996), \u201cCorporate performance operate in three dimensions\u201d, Managerial Auditing Journal, Vol. 11 No. 8, pp. 4\u201013.","DOI":"10.1108\/02686909610131639"},{"key":"key2022031519443639900_b49","doi-asserted-by":"crossref","unstructured":"Daniels, R.C. and Burns, N.D. (1997a), \u201cA framework for proactive performance measurement system introduction\u201d, International Journal of Operations & Production Management, Vol. 17 No. 1, pp. 100\u201016.","DOI":"10.1108\/01443579710158014"},{"key":"key2022031519443639900_b50","doi-asserted-by":"crossref","unstructured":"Daniels, R.C. and Burns, N.D. (1997b), \u201cBehavioral consequences of performance measures in cellular manufacturing\u201d, International Journal of Operations and Production Management, Vol. 17 No. 11, pp. 1066\u201080.","DOI":"10.1108\/01443579710177824"},{"key":"key2022031519443639900_b51","doi-asserted-by":"crossref","unstructured":"Daugherty, P.J., Ellinger, A.E. and Gustin, C.M. (1996), \u201cIntegrated logistics: achieving logistics performance improvements\u201d, Supply Chain Management, Vol. 1 No. 3, pp. 25\u201033.","DOI":"10.1108\/13598549610155297"},{"key":"key2022031519443639900_b52","doi-asserted-by":"crossref","unstructured":"Davis, T.R.V. (1996), \u201cDeveloping an employee balanced scorecard: linking frontline performance to corporate objectives\u201d, Management Decision, Vol. 34 No. 4, pp. 14\u201018.","DOI":"10.1108\/00251749610115116"},{"key":"key2022031519443639900_b54","doi-asserted-by":"crossref","unstructured":"De Toni, A. and Nassimbeni, G. (2000), \u201cJust\u2010in\u2010time purchasing: an empirical study of operational practices, supplier development and performance\u201d, OMEGA: The International Journal of Management Science, Vol. 28, pp. 631\u201051.","DOI":"10.1016\/S0305-0483(00)00016-5"},{"key":"key2022031519443639900_b53","doi-asserted-by":"crossref","unstructured":"De Toni, A., Nassimbeni, G. and Tonchia, S. (1995), \u201cAn instrument for quality performance measurement\u201d, International Journal of Production Economics, Vol. 38 No. 2\u20103, pp. 199\u2010207.","DOI":"10.1016\/0925-5273(94)00093-P"},{"key":"key2022031519443639900_b55","doi-asserted-by":"crossref","unstructured":"Devise, O. and Pierreval, H. (2000), \u201cIndicators for measuring performance of morphology and material\u2010handling systems in flexible manufacturing systems\u201d, International Journal of Production Economics, Vol. 64, pp. 209\u201018.","DOI":"10.1016\/S0925-5273(99)00059-6"},{"key":"key2022031519443639900_b56","unstructured":"Dixon, J.R., Nanni, A.J. and Vollmann, T.E. (1990), The New Performance Challenge: Measuring Operations for World\u2010class Competition, Business One Irwin, Homewood, IL."},{"key":"key2022031519443639900_b57","doi-asserted-by":"crossref","unstructured":"Dowlatshahi, S. (1998), \u201cImplementing early supplier involvement: a conceptual framework\u201d, International Journal of Operations & Production Management, Vol. 18 No. 2, pp. 143\u201067.","DOI":"10.1108\/01443579810193285"},{"key":"key2022031519443639900_b58","doi-asserted-by":"crossref","unstructured":"Driva, H., Pawar, K.S. and Menon, U. (2000), \u201cMeasuring product development performance in manufacturing organizations\u201d, International Journal of Production Economics, Vol. 63, pp. 147\u201059.","DOI":"10.1016\/S0925-5273(99)00007-9"},{"key":"key2022031519443639900_b59","unstructured":"Drucker, P.E. (1990), \u201cThe emerging theory of manufacturing\u201d, Harvard Business Review, pp. 94\u2010102."},{"key":"key2022031519443639900_b60","doi-asserted-by":"crossref","unstructured":"D'Souza, D.E. and Williams, F.P. (2000), \u201cToward a taxonomy of manufacturing flexibility dimensions\u201d, Journal of Operations Management, Vol. 18, pp. 557\u201093.","DOI":"10.1016\/S0272-6963(00)00036-X"},{"key":"key2022031519443639900_b61","doi-asserted-by":"crossref","unstructured":"Duberley, J., Johnson, P., Cassell, C. and Close, P. (2000), \u201cManufacturing change: the role of performance evaluation and control systems\u201d, International Journal of Operations & Production Management, Vol. 20 No. 4, pp. 427\u201041.","DOI":"10.1108\/01443570010314773"},{"key":"key2022031519443639900_b62","doi-asserted-by":"crossref","unstructured":"Dumond, E.J. (1994), \u201cMake best use of performance measures and information\u201d, International Journal of Operations & Production Management, Vol. 14 No. 9, pp. 16\u201031.","DOI":"10.1108\/01443579410066712"},{"key":"key2022031519443639900_b63","unstructured":"Eccles, R.G. (1991), \u201cThe performance measurement manifesto\u201d, Harvard Business Review, pp. 617\u201035."},{"key":"key2022031519443639900_b64","unstructured":"Eccles, R.G. and Pyburn, P.J. (1992), \u201cCreating a comprehensive system to measure performance: financial results should not generate the most rewards\u201d, Management Accounting, Vol. 74 No. 4, pp. 41\u20104."},{"key":"key2022031519443639900_b65","doi-asserted-by":"crossref","unstructured":"Ellinger, A.E. and Daugherty, P.J. (2000), \u201cThe relationship between marketing\/logistics interdepartmental integration and performance in US manufacturing firms: an empirical study\u201d, Journal of Business Logistics, Vol. 21 No. 1, pp. 1\u201022.","DOI":"10.1002\/j.2158-1592.2001.tb00162.x"},{"key":"key2022031519443639900_b66","unstructured":"Epner, S.A. (1996), \u201cDo you have a read on your numbers?\u201d, Industrial Distribution, Vol. 85 No. 6, pp. 86\u20107."},{"key":"key2022031519443639900_b67","unstructured":"Epstein, M.J. and Manzoni, J.F. (1997), \u201cThe balanced scorecard and tableau de bord: translating strategy into action\u201d, Management Accounting, Vol. 79 No. 2, pp. 28\u201036."},{"key":"key2022031519443639900_b68","doi-asserted-by":"crossref","unstructured":"Firth, M., Tam, M. and Tang, M. (1999), \u201cThe determinants of top management pay\u201d, OMEGA: The International Journal of Management Science, Vol. 27, pp. 631\u201051.","DOI":"10.1016\/S0305-0483(99)00021-3"},{"key":"key2022031519443639900_b69","unstructured":"Fitz\u2010Enz, J. (1993), \u201cThe mythology of measuring staff performance\u201d, Canadian Business Review, pp. 17\u201020."},{"key":"key2022031519443639900_b70","doi-asserted-by":"crossref","unstructured":"Flapper, S.D.P., Fortuin, L. and Stoop, P.P.M. (1996), \u201cTowards consistent performance management systems\u201d, International Journal of Operations & Production Management, Vol. 16 No. 7, pp. 27\u201037.","DOI":"10.1108\/01443579610119144"},{"key":"key2022031519443639900_b71","doi-asserted-by":"crossref","unstructured":"Forker, L.B., Vickery, S.K. and Droge, C.L.M. (1996), \u201cThe contribution of quality to business performance\u201d, International Journal of Operations & Production Management, Vol. 16 No. 8, pp. 44\u201062.","DOI":"10.1108\/01443579610125778"},{"key":"key2022031519443639900_b72","doi-asserted-by":"crossref","unstructured":"Forza, C. and Salvador, F. (2000), \u201cAssessing some distinctive dimensions of performance feedback information in high\u2010performing plants\u201d, International Journal of Operations & Production Management, Vol. 20 No. 3, pp. 359\u201085.","DOI":"10.1108\/01443570010308112"},{"key":"key2022031519443639900_b73","doi-asserted-by":"crossref","unstructured":"Frei, F.X. and Harker, P.T. (1999), \u201cMeasuring aggregate process performance using AHP\u201d, European Journal of Operational Research, Vol. 116, pp. 436\u201042.","DOI":"10.1016\/S0377-2217(98)00134-9"},{"key":"key2022031519443639900_b74","unstructured":"Fry, T.D. and Cox, J.F. (1989), \u201cManufacturing performance: local versus global measures\u201d, Production and Inventory Management Journal, Vol. 30 No. 2, pp. 52\u20106."},{"key":"key2022031519443639900_b75","doi-asserted-by":"crossref","unstructured":"Gadd, K.W. (1998), \u201cBusiness self\u2010assessment: a strategic tool for building process robustness and achieving integrated management\u201d, Business Process Re\u2010engineering & Management Journal, Vol. 1 No. 3, pp. 66\u201085.","DOI":"10.1108\/EUM0000000003894"},{"key":"key2022031519443639900_b76","doi-asserted-by":"crossref","unstructured":"Ghalayini, A.M. and Noble, J.S. (1996), \u201cThe changing basis of performance measurement\u201d, International Journal of Operations & Production Management, Vol. 16 No. 8, pp. 63\u201080.","DOI":"10.1108\/01443579610125787"},{"key":"key2022031519443639900_b77","doi-asserted-by":"crossref","unstructured":"Ghalayini, A.M., Noble, J.S. and Crowe, T.J. (1997), \u201cAn integrated dynamic performance measurement system for improving manufacturing competitiveness\u201d, International Journal of Production Economics, Vol. 48 No. 3, pp. 207\u201025.","DOI":"10.1016\/S0925-5273(96)00093-X"},{"key":"key2022031519443639900_b78","doi-asserted-by":"crossref","unstructured":"Golden, W. and Powell, P. (2000), \u201cTowards a definition of flexibility: in search of the holy grail?\u201d, OMEGA: The International Journal of Management Science, Vol. 28, pp. 373\u201084.","DOI":"10.1016\/S0305-0483(99)00057-2"},{"key":"key2022031519443639900_b79","doi-asserted-by":"crossref","unstructured":"Goold, M. and Quinn, J.J. (1990), \u201cThe paradox of strategic controls\u201d, Strategic Management Journal, Vol. 11, pp. 43\u201057.","DOI":"10.1002\/smj.4250110104"},{"key":"key2022031519443639900_b80","unstructured":"Grady, M.W. (1991), \u201cPerformance measurement: implementing strategy\u201d, Management Accounting, Vol. 72 No. 12, pp. 49\u201053."},{"key":"key2022031519443639900_b81","unstructured":"Green, F.B., Amenkhienan, F. and Johnson, G. (1991), \u201cPerformance measures and JIT\u201d, Management Accounting, Vol. 72 No. 8, pp. 50\u20103."},{"key":"key2022031519443639900_b82","doi-asserted-by":"crossref","unstructured":"Griffin, A. (1993), \u201cMetrics for product development cycle time\u201d, Journal of Product Innovation Management, Vol. 10 No. 2, pp. 112\u201025.","DOI":"10.1111\/1540-5885.1020112"},{"key":"key2022031519443639900_b83","unstructured":"Griffin, A., Gleason, G., Preiss, R. and Shevenaugh, D. (1995), \u201cBest practice for customer satisfaction in manufacturing firms\u201d, Sloan Management Review, Vol. 36 No. 2, pp. 87\u201098."},{"key":"key2022031519443639900_b84","unstructured":"Grundy, T. (1998), \u201cManaging the business value system\u201d, Management Accounting, pp. 30\u20102."},{"key":"key2022031519443639900_b85","doi-asserted-by":"crossref","unstructured":"Halachmi, A. and Bouckaert, G. (1994), \u201cPerformance measurement, organizational technology and organizational design\u201d, Work Study, Vol. 43 No. 3, pp. 19\u201025.","DOI":"10.1108\/00438029410058484"},{"key":"key2022031519443639900_b86","unstructured":"Hart, M.K. and Hart, R.F. (1994), \u201cThe evaluation of a measurement system\u201d, Production and Inventory Management Journal, Vol. 35 No. 4, pp. 22\u20106."},{"key":"key2022031519443639900_b87","unstructured":"Hayes, R.H. and Garvin, D.A. (1982), \u201cManaging as if tomorrow mattered\u201d, Harvard Business Review, pp. 70\u20109."},{"key":"key2022031519443639900_b88","unstructured":"Hayes, R.H., Wheelwright, S.C. and Clark, K.B. (1989), \u201cMeasuring manufacturing performance\u201d, The McKinsey Quarterly, Winter, pp. 73\u201082."},{"key":"key2022031519443639900_b89","unstructured":"Hazell, M. and Morrow, M. (1992), \u201cPerformance measurement and benchmarking\u201d, Management Accounting, pp. 44\u20105."},{"key":"key2022031519443639900_b90","doi-asserted-by":"crossref","unstructured":"Hedges, P. and Moss, D. (1996), \u201cCosting the effectiveness of training: case study 1: improving parcelforce driver performance\u201d, Industrial and Commercial Training, Vol. 28 No. 3, pp. 14\u201018.","DOI":"10.1108\/00197859610115430"},{"key":"key2022031519443639900_b91","unstructured":"Hendricks, J.A. (1994), \u201cPerformances measures for a JIT manufacturer: the role of the IE\u201d, Industrial Engineering, Vol. 26 No. 1, pp. 26\u20109."},{"key":"key2022031519443639900_b92","doi-asserted-by":"crossref","unstructured":"Hepworth, P. (1998), \u201cWeighing it up: a literature review for the balanced scorecard\u201d, Journal of Management Development, Vol. 17 No. 8.","DOI":"10.1108\/02621719810228416"},{"key":"key2022031519443639900_b93","unstructured":"Hicks, P. (1996), \u201cOperations improvement now\u201d, Industrial Management, Vol. 38 No. 2, pp. 22\u20106."},{"key":"key2022031519443639900_b94","unstructured":"House, C.H. and Price, R.L. (1991), \u201cThe return map: tracking product teams\u201d, Harvard Business Review, pp. 92\u2010100."},{"key":"key2022031519443639900_b95","doi-asserted-by":"crossref","unstructured":"Hughes, K.E.  II (2000), \u201cThe value relevance of non\u2010financial measures of air pollution in the electric utility industry\u201d, The Accounting Review, Vol. 75 No. 2, pp. 209\u201028.","DOI":"10.2308\/accr.2000.75.2.209"},{"key":"key2022031519443639900_b96","doi-asserted-by":"crossref","unstructured":"Hwang, H.S. (1996), \u201cA performance evaluation model for FMS based on RAM and LCC using FACTOR\/AIM\u201d, Computers & Industrial Engineering, Vol. 31 No. 3\/4, pp. 593\u20108.","DOI":"10.1016\/S0360-8352(96)00292-6"},{"key":"key2022031519443639900_b97","unstructured":"Johnson, H.T. and Kaplan, R.S. (1987), Relevance Lost: The Rise and Fall of Management Accounting, Harvard Business School Press, Boston, MA."},{"key":"key2022031519443639900_b98","unstructured":"Kaplan, R.S. (1983), \u201cMeasuring manufacturing performance: a new challenge for managerial accounting research\u201d, Accounting Review, Vol. 58 No. 4, pp. 686\u2010703."},{"key":"key2022031519443639900_b99","unstructured":"Kaplan, R.S. (1984), \u201cYesterday's accounting undermines production\u201d, Harvard Business Review, Vol. 62 No. 4, pp. 95\u2010101."},{"key":"key2022031519443639900_b100","unstructured":"Kaplan, R.S. (1993), \u201cImplementing the balanced scorecard at FMC Corporation: an interview with Larry D. Brady\u201d, Harvard Business Review, Vol. 71 No. 5, pp. 143\u20107."},{"key":"key2022031519443639900_b101","doi-asserted-by":"crossref","unstructured":"Kaplan, R.S. (1994), \u201cDevising a balanced scorecard matched to business strategy\u201d, Planning Review, Vol. 22 No. 5, pp. 15\u201048.","DOI":"10.1108\/eb054476"},{"key":"key2022031519443639900_b102","unstructured":"Kaplan, R.S. and Norton, D.P. (1992), \u201cThe balanced scorecard: measures that drive performance\u201d, Harvard Business Review, Vol. 70 No. 1, pp. 71\u20109."},{"key":"key2022031519443639900_b103","unstructured":"Kaplan, R.S. and Norton, D.P. (1993), \u201cPutting the balanced scorecard to work\u201d, Harvard Business Review, Vol. 71 No. 5, pp. 134\u201042."},{"key":"key2022031519443639900_b104","unstructured":"Kaplan, R.S. and Norton, D.P. (1996a), \u201cUsing the balanced scorecard as a strategic management system\u201d, Harvard Business Review, Vol. 74 No. 1, pp. 75\u201085."},{"key":"key2022031519443639900_b105","doi-asserted-by":"crossref","unstructured":"Kaplan, R.S. and Norton, D.P. (1996b), \u201cLinking the balanced scorecard to strategy\u201d, California Management Review, Vol. 39 No. 1, pp. 53\u201079.","DOI":"10.2307\/41165876"},{"key":"key2022031519443639900_b106","doi-asserted-by":"crossref","unstructured":"Kaplan, R.S. and Norton, D.P. (1996c), \u201cStrategic learning and the balanced scorecard\u201d, Strategy and Leadership, Vol. 24 No. 5, pp. 18\u201024.","DOI":"10.1108\/eb054566"},{"key":"key2022031519443639900_b107","doi-asserted-by":"crossref","unstructured":"Kazazi, A. (1994), \u201cA method for assessing JIT effectiveness\u201d, Industrial Management & Data Systems, Vol. 94 No. 7, pp. 14\u201017.","DOI":"10.1108\/02635579410068275"},{"key":"key2022031519443639900_b108","unstructured":"Keegan, D.P., Eiler, R.G. and Jones, C.R. (1989), \u201cAre your performance measures obsolete?\u201d, Management Accounting, Vol. 71, pp. 45\u201050."},{"key":"key2022031519443639900_b109","doi-asserted-by":"crossref","unstructured":"Ketchen, D.J.  Jr and Palmer, T.B. (1999), \u201cStrategic responses to poor organizational performance: a test of competing perspectives\u201d, Journal of Management, Vol. 25 No. 5, pp. 683\u2010706.","DOI":"10.1177\/014920639902500504"},{"key":"key2022031519443639900_b110","doi-asserted-by":"crossref","unstructured":"Khadem, R. (1988), \u201cOne page management: a unified approach to productivity\u201d, National Productivity Review, Vol. 8 No. 1, pp. 45\u201057.","DOI":"10.1002\/npr.4040080107"},{"key":"key2022031519443639900_b111","doi-asserted-by":"crossref","unstructured":"Kim, G., Park, C.S. and Yoon, K.P. (1997), \u201cIdentifying investment opportunities for advance manufacturing systems with comparative\u2010integrated performance measurement\u201d, International Journal of Production Economics, Vol. 50 No. 1, pp. 23\u201033.","DOI":"10.1016\/S0925-5273(97)00014-5"},{"key":"key2022031519443639900_b112","doi-asserted-by":"crossref","unstructured":"Kincaid, D. (1994), \u201cA starting\u2010point for measuring physical performance\u201d, Facilities, Vol. 12 No. 3, pp. 24\u20107.","DOI":"10.1108\/02632779410054415"},{"key":"key2022031519443639900_b113","doi-asserted-by":"crossref","unstructured":"Kirkavak, N. and Dincer, C. (1996), \u201cPerformance evaluation models for single\u2010item periodic pull production systems\u201d, Journal of the Operational Research Society, Vol. 47 No. 2, pp. 239\u201050.","DOI":"10.1057\/jors.1996.22"},{"key":"key2022031519443639900_b114","doi-asserted-by":"crossref","unstructured":"Klassen, R.D. and McLaughlin, C.P. (1996), \u201cThe impact of environmental management on firm performance\u201d, Management Science, Vol. 42 No. 8, pp. 1199\u2010214.","DOI":"10.1287\/mnsc.42.8.1199"},{"key":"key2022031519443639900_b115","doi-asserted-by":"crossref","unstructured":"Klassen, R.D. and Whybark, D.C. (1999), \u201cThe impact of environmental technologies on manufacturing performance\u201d, Academy of Management Journal, Vol. 42 No. 6, p. 599.","DOI":"10.2307\/256982"},{"key":"key2022031519443639900_b116","doi-asserted-by":"crossref","unstructured":"Koste, L.L. and Malhotra, M.K. (1999), \u201cA theoretical framework for analyzing the dimension of manufacturing flexibility\u201d, Journal of Operations Management, Vol. 18, pp. 75\u201093.","DOI":"10.1016\/S0272-6963(99)00010-8"},{"key":"key2022031519443639900_b117","doi-asserted-by":"crossref","unstructured":"Kotha, S. and Swamidass, P.M. (2000), \u201cStrategy, advanced manufacturing technology and performance: empirical evidence from US manufacturing firms\u201d, Journal of Operations Management, Vol. 18, pp. 257\u201077.","DOI":"10.1016\/S0272-6963(99)00025-X"},{"key":"key2022031519443639900_b118","unstructured":"Lau, R.S.M. (1997), \u201cOperational characteristics of highly competitive manufacturing firms\u201d, Production and Inventory Management Journal, Vol. 38 No. 4, pp. 17\u201021."},{"key":"key2022031519443639900_b119","doi-asserted-by":"crossref","unstructured":"Lavy, N. (1994), \u201cIntegrated manufacturing self\u2010control\u201d, The TQM Magazine, Vol. 6 No. 4, pp. 18\u201021.","DOI":"10.1108\/09544789410062740"},{"key":"key2022031519443639900_b120","unstructured":"Lee, J.Y. (1992), \u201cHow to make financial and non\u2010financial data add up\u201d, Journal of Accountancy, Vol. 174 No. 3, pp. 62\u20106."},{"key":"key2022031519443639900_b121","unstructured":"Lemak, D.J., Austin, W., Montgomery, J.C. and Reed, R. (1996), \u201cThe ABCs of customer\u2010centered performance measures\u201d, SAM Advanced Management Journal, Vol. 61 No. 2, pp. 4\u201010."},{"key":"key2022031519443639900_b122","doi-asserted-by":"crossref","unstructured":"Leong, G.K., Snyder, D.L. and Ward, P.T. (1990), \u201cResearch in the process and content of manufacturing strategy\u201d, OMEGA: International Journal of Management Science, Vol. 18 No. 2, pp. 109\u201022.","DOI":"10.1016\/0305-0483(90)90058-H"},{"key":"key2022031519443639900_b123","doi-asserted-by":"crossref","unstructured":"Letza, S.R. (1996), \u201cThe design and implementation of the balanced business scorecard: an analysis of three companies in practice\u201d, Business Process Re\u2010engineering & Management Journal, Vol. 2 No. 3, pp. 54\u201076.","DOI":"10.1108\/14637159610151217"},{"key":"key2022031519443639900_b124","doi-asserted-by":"crossref","unstructured":"Lipe, M.G. and Salterio, S.E. (2000), \u201cThe balanced scorecard: judgmental effects of common and unique performance measures\u201d, The Accounting Review, Vol. 75 No. 3, pp. 283\u201098.","DOI":"10.2308\/accr.2000.75.3.283"},{"key":"key2022031519443639900_b125","unstructured":"Lippa, V. (1990), \u201cMeasuring performance with synchronous management\u201d, Management Accounting, Vol. 71 No. 8, pp. 54\u20109."},{"key":"key2022031519443639900_b126","doi-asserted-by":"crossref","unstructured":"Little, D., Kenworthy, J., Jarvis, P. and Porter, K. (1995), \u201cScheduling across the supply chain\u201d, Logistics Information Management, Vol. 8 No. 1, pp. 42\u20108.","DOI":"10.1108\/09576059510078765"},{"key":"key2022031519443639900_b127","doi-asserted-by":"crossref","unstructured":"Loch, C., Stein, L. and Terwiesch, C. (1996), \u201cMeasuring development performance in the electronics industry\u201d, Journal of Product Innovation Management, Vol. 13 No. 1, pp. 3\u201020.","DOI":"10.1111\/1540-5885.1310003"},{"key":"key2022031519443639900_b128","doi-asserted-by":"crossref","unstructured":"Lofsten, H. (2000), \u201cMeasuring maintenance performance: in search of maintenance productivity index\u201d, International Journal of Production Economics, Vol. 63, pp. 47\u201058.","DOI":"10.1016\/S0925-5273(98)00245-X"},{"key":"key2022031519443639900_b129","doi-asserted-by":"crossref","unstructured":"Looy, B.V., Gemmel, P., Desmet, S., Van, D.R. and Serneels, S. (1998), \u201cDealing with productivity and quality indicators in a service environment: some field experiences\u201d, International Journal of Service Industry Management, Vol. 9 No. 4, pp. 359\u201076.","DOI":"10.1108\/09564239810228867"},{"key":"key2022031519443639900_b130","unstructured":"Lynch, R.L. and Cross, K.F. (1991), Measure up: The Essential Guide to Measuring Business Performance, Mandarin, London."},{"key":"key2022031519443639900_b138","doi-asserted-by":"crossref","unstructured":"McGrath, M.E. and Romeri, M.N. (1994), \u201cThe R&D effectiveness index: a metric for product development performance\u201d, World Class Design to Manufacture, Vol. 1 No. 4, pp. 24\u201031.","DOI":"10.1108\/09642369210063063"},{"key":"key2022031519443639900_b139","doi-asserted-by":"crossref","unstructured":"McKenzie, F.C. (1998), \u201cAvoiding performance measurement traps: ensuring effective incentive design and implementation\u201d, Compensation and Benefits Review, Vol. 230 No. 4, pp. 57\u201064.","DOI":"10.1177\/088636879803000407"},{"key":"key2022031519443639900_b140","unstructured":"McMann, P. and Nanni, A.J.  Jr (1994), \u201cIs your company really measuring performance?\u201d, Management Accounting, Vol. 76 No. 5, pp. 55\u20108."},{"key":"key2022031519443639900_b141","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":"key2022031519443639900_b142","unstructured":"McNair, C.J., Lynch, R.L. and Cross, K.F. (1990), \u201cDo financial and nonfinancial performances measures have to agree?\u201d, Management Accounting, pp. 28\u201036."},{"key":"key2022031519443639900_b131","unstructured":"Manoochehri, G. (1999), \u201cThe road to manufacturing excellence: using performance measures to become world\u2010class\u201d, Industrial Management, pp. 7\u201013."},{"key":"key2022031519443639900_b132","doi-asserted-by":"crossref","unstructured":"Mapes, J., Szwejczewski, M. and New, C. (2000), \u201cProcess variability and its effect on plant performance\u201d, International Journal of Operations & Production Management, Vol. 20 No. 7, pp. 792\u2010808.","DOI":"10.1108\/01443570010330775"},{"key":"key2022031519443639900_b133","unstructured":"Marsh, R.F. and Meredith, J.R. (1998), \u201cChanges in performance measures on the factory floor\u201d, Production and Inventory Management Journal, Vol. 39 No. 1, pp. 36\u201040."},{"key":"key2022031519443639900_b134","doi-asserted-by":"crossref","unstructured":"Martin, R. (1997), \u201cDo we practice quality principles in the performance measurement of success factors?\u201d, Total Quality Management, Vol. 8 No. 6, pp. 429\u201044.","DOI":"10.1080\/0954412979433"},{"key":"key2022031519443639900_b135","doi-asserted-by":"crossref","unstructured":"Martinez, E.C., Duje, D. and Perez, G.A. (1997), \u201cOn performance modeling of project\u2010oriented production\u201d, Computers and Industrial Engineering, Vol. 32 No. 3, pp. 509\u201027.","DOI":"10.1016\/S0360-8352(97)00005-3"},{"key":"key2022031519443639900_b136","doi-asserted-by":"crossref","unstructured":"Martinsons, M., Davison, R. and Tse, D. (1999), \u201cThe balanced scorecard: a foundation for the strategic management of information systems\u201d, Decision Support Systems, Vol. 25, pp. 71\u201088.","DOI":"10.1016\/S0167-9236(98)00086-4"},{"key":"key2022031519443639900_b137","doi-asserted-by":"crossref","unstructured":"Mathiyalakan, S. and Chung, C. (1996), \u201cA DEA approach for evaluating quality circles\u201d, Benchmarking for Quality Management and Technology, Vol. 3 No. 3, pp. 59\u201070.","DOI":"10.1108\/14635779610150410"},{"key":"key2022031519443639900_b143","doi-asserted-by":"crossref","unstructured":"Medori, D. and Steeple, D. (2000), \u201cA framework for auditing and enhancing performance measurement systems\u201d, International Journal of Operations & Production Management, Vol. 20 No. 5, pp. 520\u201033.","DOI":"10.1108\/01443570010318896"},{"key":"key2022031519443639900_b144","doi-asserted-by":"crossref","unstructured":"Mishra, P.K. and Pandey, P.C. (1989), \u201cSimulation studies of flexible manufacturing systems using statistical design of experiments\u201d, Computers & Industrial Engineering, Vol. 16 No. 1, pp. 65\u201074.","DOI":"10.1016\/0360-8352(89)90009-0"},{"key":"key2022031519443639900_b145","doi-asserted-by":"crossref","unstructured":"Motwani, J., Kumar, A. and Novakoski, M. (1995), \u201cMeasuring construction productivity: a practical approach\u201d, Work Study, Vol. 44 No. 8, pp. 18\u201020.","DOI":"10.1108\/00438029510103310"},{"key":"key2022031519443639900_b146","unstructured":"Najarian, G. (1993), \u201cPerformance measurement: measure the right things\u201d, Manufacturing Systems, pp. 54\u20107."},{"key":"key2022031519443639900_b147","doi-asserted-by":"crossref","unstructured":"Neely, A. (1999), \u201cThe performance revolution: why now and what next?\u201d, International Journal of Operations & Production Management, Vol. 19 No. 2, pp. 205\u20108.","DOI":"10.1108\/01443579910247437"},{"key":"key2022031519443639900_b148","doi-asserted-by":"crossref","unstructured":"Neely, A., Gregory, M. and Platts, K. (1995), \u201cPerformance measurement system design: a literature review and research agenda\u201d, International Journal of Operations & Production Management, Vol. 15 No. 4, pp. 80\u2010116.","DOI":"10.1108\/01443579510083622"},{"key":"key2022031519443639900_b149","unstructured":"Neely, A.D., Mills, J.F., Gregory, M.J., Richards, A.H., Platts, K.W. and Bourne, M.C.S. (1996), Getting the Measure of Your Business, Findlay, London."},{"key":"key2022031519443639900_b150","doi-asserted-by":"crossref","unstructured":"Newman, W.R. and Sridharan, V. (1995), \u201cLinking manufacturing planning and control to the manufacturing environment\u201d, Integrated Manufacturing Systems, Vol. 6 No. 4, pp. 36\u201042.","DOI":"10.1108\/09576069510088952"},{"key":"key2022031519443639900_b151","doi-asserted-by":"crossref","unstructured":"Noci, G. (1995), \u201cAccounting and non\u2010accounting measures of quality\u2010based performances in small firms\u201d, International Journal of Operations & Production Management, Vol. 15 No. 7, pp. 78\u2010105.","DOI":"10.1108\/01443579510090435"},{"key":"key2022031519443639900_b152","unstructured":"Palaniswamy, R., Frank, T., Ragu\u2010Nathan, T.S. and Ariss, S. (1999), \u201cEnhanced manufacturing performance through enterprise resource planning systems: case analysis of antecedents, characteristics and performance\u201d, Proceedings of the 5th International Conference of the Decision Sciences Institute, Athens \u2013 Greece, 4\u20107 July, Vol. 2, pp. 1620\u20102."},{"key":"key2022031519443639900_b153","doi-asserted-by":"crossref","unstructured":"Pandey, P.C. and Khokhajaikiat, P. (1996), \u201cPerformance modeling of multistage production systems operating under hybrid push\/pull control\u201d, International Journal of Production Economics, Vol. 43 No. 1, pp. 17\u201028.","DOI":"10.1016\/0925-5273(95)00195-6"},{"key":"key2022031519443639900_b154","unstructured":"Plenert, G. (1999), \u201cHow a measurement system change motivates performance improvements\u201d, Production and Inventory Management Journal, Vol. 40 No. 4, pp. 21\u20107."},{"key":"key2022031519443639900_b155","doi-asserted-by":"crossref","unstructured":"Popplewell, K. and Bing, Y. (1995), \u201cReporting requirements and performance measures in integrated approximate factory modeling\u201d, Integrated Manufacturing Systems, Vol. 6 No. 5, pp. 4\u201012.","DOI":"10.1108\/09576069510093424"},{"key":"key2022031519443639900_b156","doi-asserted-by":"crossref","unstructured":"Post, T. and Spronk, J. (1999), \u201cPerformance benchmarking using interactive data envelopment analysis\u201d, European Journal of Operational Research, Vol. 115, pp. 472\u201087.","DOI":"10.1016\/S0377-2217(98)00022-8"},{"key":"key2022031519443639900_b157","doi-asserted-by":"crossref","unstructured":"Rangone, A. (1996), \u201cAn analytical hierarchy process framework for comparing the overall performance of manufacturing departments\u201d, International Journal of Operations & Production Management, Vol. 16 No. 8, pp. 104\u201019.","DOI":"10.1108\/01443579610125804"},{"key":"key2022031519443639900_b158","doi-asserted-by":"crossref","unstructured":"Roest, P. (1997), \u201cThe golden rules for implementing the balanced business scorecard\u201d, Information Management and Computer Security, Vol. 5 No. 5, pp. 163\u20105.","DOI":"10.1108\/09685229710187212"},{"key":"key2022031519443639900_b159","doi-asserted-by":"crossref","unstructured":"Ron, A.J. (1995), \u201cMeasure of manufacturing performance in advance manufacturing systems\u201d, International Journal of Production Economics, Vol. 41 No. 1\u20103, pp. 147\u201060.","DOI":"10.1016\/0925-5273(95)00071-2"},{"key":"key2022031519443639900_b160","doi-asserted-by":"crossref","unstructured":"Samson, D. and Terziovski, M. (1999), \u201cThe relationship between total quality management practices and operational performance\u201d, Journal of Operations Management, Vol. 17, pp. 393\u2010409.","DOI":"10.1016\/S0272-6963(98)00046-1"},{"key":"key2022031519443639900_b161","unstructured":"Santori, P.R. and Anderson, A.D. (1987), \u201cManufacturing performance in the 1990s: measuring for excellence\u201d, Journal of Accountancy, Vol. 164 No. 5, pp. 141\u20107."},{"key":"key2022031519443639900_b162","doi-asserted-by":"crossref","unstructured":"Saraph, J.V., Benson, P.G. and Schroeder, R.G. (1989), \u201cAn instrument for measuring the critical factors of quality management\u201d, Decision Sciences Journal, Vol. 20 No. 4, pp. 810\u201029.","DOI":"10.1111\/j.1540-5915.1989.tb01421.x"},{"key":"key2022031519443639900_b163","doi-asserted-by":"crossref","unstructured":"Sarkis, J. (1997), \u201cAn empirical analysis of productivity and complexity for flexible manufacturing systems\u201d, International Journal of Production Economics, Vol. 48 No. 1, pp. 39\u201048.","DOI":"10.1016\/S0925-5273(96)00025-4"},{"key":"key2022031519443639900_b164","doi-asserted-by":"crossref","unstructured":"Savery, L.K. and Soutar, G.N. (1997), \u201cRelationships between various measurements of workplace performance\u201d, Journal of Management Development, Vol. 16 No. 1, pp. 34\u201042.","DOI":"10.1108\/02621719710155463"},{"key":"key2022031519443639900_b165","unstructured":"Schiemann, W.A. and Lingle, J.H. (1997), \u201cSeven greatest myths of measurement\u201d, Management Review, Vol. 86 No. 5, pp. 29\u201032."},{"key":"key2022031519443639900_b166","doi-asserted-by":"crossref","unstructured":"Schmenner, R.W. and Vollmann, T.E. (1994), \u201cPerformance measures: gaps, false alarms and the \u2018usual suspects\u2019\u201d, International Journal of Operations & Production Management, Vol. 14 No. 12, pp. 58\u201069.","DOI":"10.1108\/01443579410072391"},{"key":"key2022031519443639900_b167","doi-asserted-by":"crossref","unstructured":"Shea, C.M. and Howell, J.M. (2000), \u201cEfficacy\u2010performance spirals: an empirical test\u201d, Journal of Management, Vol. 26 No. 4, pp. 791\u2010812.","DOI":"10.1177\/014920630002600409"},{"key":"key2022031519443639900_b168","doi-asserted-by":"crossref","unstructured":"Shenoy, S.M. and Kasilingan, R.G. (1991), \u201cPerformance analysis of machine cell configurations using simulation\u201d, Computers and Industrial Engineering, Vol. 21 No. 1\u20104, pp. 279\u201083.","DOI":"10.1016\/0360-8352(91)90102-C"},{"key":"key2022031519443639900_b169","doi-asserted-by":"crossref","unstructured":"Sinclair, D. and Zairi, M. (1995a), \u201cEffective process management through performance measurement. Part I: applications of total quality based performance measurement\u201d, Business Process Re\u2010engineering & Management Journal, Vol. 1 No. 1, pp. 75\u201088.","DOI":"10.1108\/14637159510798239"},{"key":"key2022031519443639900_b170","doi-asserted-by":"crossref","unstructured":"Sinclair, D. and Zairi, M. (1995b), \u201cEffective process management through performance measurement. Part III: an integrated model of total quality\u2010based performance measurement\u201d, Business Process Re\u2010engineering & Management Journal, Vol. 1 No. 3, pp. 50\u201065.","DOI":"10.1108\/14637159510103220"},{"key":"key2022031519443639900_b171","unstructured":"Sink, D. and Smith, G.L. (1999), \u201cReclaiming process measurement\u201d, IIE Solutions, Vol. 31 No. 2, pp. 41\u20106."},{"key":"key2022031519443639900_b172","doi-asserted-by":"crossref","unstructured":"Slater, S.F., Olson, E.M. and Reddy, V.K. (1997), \u201cStrategy\u2010based performance measurement\u201d, Business Horizons, Vol. 40 No. 4, pp. 37\u201044.","DOI":"10.1016\/S0007-6813(97)90037-9"},{"key":"key2022031519443639900_b173","doi-asserted-by":"crossref","unstructured":"Small, M.H. and Yasin, M.M. (1997), \u201cAdvanced manufacturing technology: implementation policy and performance\u201d, Journal of Operations Management, Vol. 15, pp. 349\u201070.","DOI":"10.1016\/S0272-6963(97)00013-2"},{"key":"key2022031519443639900_b174","doi-asserted-by":"crossref","unstructured":"Srinidhi, B. (1998), \u201cStrategic quality management\u201d, International Journal of Quality Science, Vol. 3 No. 1, pp. 38\u201070.","DOI":"10.1108\/13598539810196877"},{"key":"key2022031519443639900_b175","doi-asserted-by":"crossref","unstructured":"Stainer, A. (1997b), \u201cLogistics: a productivity and performance perspective\u201d, Supply Chain Management, Vol. 2 No. 2, pp. 53\u201062.","DOI":"10.1108\/13598549710166104"},{"key":"key2022031519443639900_b176","doi-asserted-by":"crossref","unstructured":"Stockton, D. and Bateman, N. (1995), \u201cMeasuring the production range flexibility of a FMS\u201d, Integrated Manufacturing Systems, Vol. 6 No. 2, pp. 27\u201034.","DOI":"10.1108\/09576069510082129"},{"key":"key2022031519443639900_b177","unstructured":"Stoop, P.P.M., Bertrand, J.W.M. and Dirn, C.W.G.M. (1999), \u201cShort\u2010term performance predicting and diagnosis for shopfloor control\u201d, Proceedings of the 5th International Conference of the Decision Sciences Institute, Athens, 4\u20107 July, , Vol. 2, pp. 1713\u201015."},{"key":"key2022031519443639900_b178","doi-asserted-by":"crossref","unstructured":"Sunderland, F.O. and Kane, M.E. (1996), \u201cMeasuring productivity on value basis\u201d, National Productivity Review, Vol. 15 No. 4, pp. 57\u201076.","DOI":"10.1002\/npr.4040150408"},{"key":"key2022031519443639900_b179","doi-asserted-by":"crossref","unstructured":"Suwignjo, P., Bititci, U.S. and Carrie, A.S. (2000), \u201cQuantitative models for performance measurement systems\u201d, International Journal of Production Economics, Vol. 64, pp. 231\u201041.","DOI":"10.1016\/S0925-5273(99)00061-4"},{"key":"key2022031519443639900_b180","doi-asserted-by":"crossref","unstructured":"Tannock, J.D.T. (1995), \u201cChoice of inspection strategy using quality simulation\u201d, International Journal of Quality & Reliability Management, Vol. 12 No. 5, pp. 75\u201084.","DOI":"10.1108\/02656719510090018"},{"key":"key2022031519443639900_b181","doi-asserted-by":"crossref","unstructured":"Teo, T.S.H. and Wong, P.K. (1998), \u201cAn empirical study of the performance impact of computerization in the retail industry\u201d, Omega, Vol. 26 No. 5, pp. 611\u201021.","DOI":"10.1016\/S0305-0483(98)00007-3"},{"key":"key2022031519443639900_b182","doi-asserted-by":"crossref","unstructured":"Thompson, J.L. (1998), \u201cCompetency and measured performance outcomes\u201d, Journal of Workplace Learning, Vol. 10 No. 5, pp. 219\u201031.","DOI":"10.1108\/13665629810229974"},{"key":"key2022031519443639900_b183","doi-asserted-by":"crossref","unstructured":"Tracey, M., Vonderembse, M.A. and Lim, J.S. (1999), \u201cManufacturing technology and strategy formulation: keys to enhancing competitiveness and improving performance\u201d, Journal of Operations Management, Vol. 17, pp. 411\u201028.","DOI":"10.1016\/S0272-6963(98)00045-X"},{"key":"key2022031519443639900_b184","doi-asserted-by":"crossref","unstructured":"Tranfield, D. and Akhlaghi, F. (1995), \u201cPerformance measures: relating facilities to business indicators\u201d, Facilities, Vol. 13 No. 3, pp. 6\u201014.","DOI":"10.1108\/02632779510080767"},{"key":"key2022031519443639900_b185","doi-asserted-by":"crossref","unstructured":"Tsang, A.H.C. (1998), \u201cA strategic approach to managing maintenance performance\u201d, Journal of Quality in Maintenance Engineering, Vol. 4 No. 2, pp. 87\u201094.","DOI":"10.1108\/13552519810213581"},{"key":"key2022031519443639900_b186","doi-asserted-by":"crossref","unstructured":"Tsang, A.H.C., Jardine, A.K.S. and Kolodny, H. (1999), \u201cMeasuring maintenance performance: a holistic approach\u201d, International Journal of Operations & Production Management, Vol. 19 No. 7, pp. 691\u20102.","DOI":"10.1108\/01443579910271674"},{"key":"key2022031519443639900_b187","doi-asserted-by":"crossref","unstructured":"Tvorik, J., Boissoneau, R. and Pearson, N. (1998), \u201cPerformance parameters as indicators of success and predictors of failure in strategic management\u201d, Journal of Professional Services Marketing, Vol. 17 No. 2, pp. 41\u201067.","DOI":"10.1300\/J090v17n02_04"},{"key":"key2022031519443639900_b188","doi-asserted-by":"crossref","unstructured":"Upton, D. (1998), \u201cJust\u2010in\u2010time and performance measures systems\u201d, International Journal of Operations & Production Management, Vol. 18 No. 11, pp. 1101\u201011.","DOI":"10.1108\/01443579810231688"},{"key":"key2022031519443639900_b189","doi-asserted-by":"crossref","unstructured":"Van Hoek, R.I. (1998), \u201cMeasuring the unmeasurable and improving performance in the supply chain\u201d, Supply Chain Management, Vol. 3 No. 4, pp. 187\u201092.","DOI":"10.1108\/13598549810244232"},{"key":"key2022031519443639900_b190","doi-asserted-by":"crossref","unstructured":"Van Schalkwyk, J.C. (1998), \u201cTotal quality management and the performance measurement barrier\u201d, The TQM Magazine, Vol. 10 No. 2, pp. 124\u201031.","DOI":"10.1108\/09544789810211434"},{"key":"key2022031519443639900_b192","unstructured":"Vitale, M.R. and Mavrinac, S.C. (1995), \u201cHow effective is your performance measurement system?\u201d, Management Accounting, Vol. 77 No. 2, pp. 43\u20107."},{"key":"key2022031519443639900_b191","doi-asserted-by":"crossref","unstructured":"Vitale, M.R., Mavrinac, S.C. and Hauser, M. (1994), \u201cNew process\/financial scorecard: a strategic performance measurement system\u201d, Planning Review, Vol. 44, pp. 12\u201016.","DOI":"10.1108\/eb054468"},{"key":"key2022031519443639900_b193","unstructured":"Vokurka, R. and Fliedner, G. (1995), \u201cMeasuring operating performance: a specific case study\u201d, Production and Inventory Management Journal, Vol. 36 No. 1, pp. 38\u201043."},{"key":"key2022031519443639900_b194","doi-asserted-by":"crossref","unstructured":"Waggoner, D.B., Neely, A.D. and Kennerley, M. (1999), \u201cThe forces that shape organizational performance measurement systems: an interdisciplinary review\u201d, International Journal of Production Economics, Vol. 60\u201061, pp. 53\u201060.","DOI":"10.1016\/S0925-5273(98)00201-1"},{"key":"key2022031519443639900_b195","doi-asserted-by":"crossref","unstructured":"Walker, K.B. (1996), \u201cCorporate performance reporting revisited: the balanced scorecard and dynamic management\u201d, Industrial Management and Data Systems, Vol. 96 No. 3, pp. 24\u201030.","DOI":"10.1108\/02635579610114929"},{"key":"key2022031519443639900_b196","doi-asserted-by":"crossref","unstructured":"Ward, P.T., Leong, G.K. and Boyer, K.K. (1994), \u201cManufacturing proactiveness and performance\u201d, Decision Sciences Journal, Vol. 25 No. 3, pp. 337\u201058.","DOI":"10.1111\/j.1540-5915.1994.tb01847.x"},{"key":"key2022031519443639900_b197","unstructured":"Westra, D., Srikanth, M.L. and Kane, M. (1996), \u201cMeasuring operational performance in a throughput world\u201d, Management Accounting, Vol. 77 No. 10, pp. 41\u20107."},{"key":"key2022031519443639900_b198","doi-asserted-by":"crossref","unstructured":"White, G.P. (1996), \u201cA survey and taxonomy of strategy\u2010related performance measures for manufacturing\u201d, International Journal of Operations & Production Management, Vol. 16 No. 3, pp. 42\u201061.","DOI":"10.1108\/01443579610110486"},{"key":"key2022031519443639900_b199","doi-asserted-by":"crossref","unstructured":"Winstanley, D. and Stuart, S.K. (1996), \u201cPolicing performance: the ethics of performance management\u201d, Personnel Review, Vol. 25 No. 6, pp. 66\u201084.","DOI":"10.1108\/00483489610148545"},{"key":"key2022031519443639900_b200","unstructured":"Wisner, J.D. and Fawcett, S.E. (1991), \u201cLinking firm strategy to operating decisions through performance measurement\u201d, Production and Inventory Management Journal, Vol. 32 No. 3, pp. 5\u201011."},{"key":"key2022031519443639900_b201","doi-asserted-by":"crossref","unstructured":"Wong, P.K. and Ngin, P.M. (1997), \u201cAutomation and organizational performance: the case of electronics manufacturing firms in Singapore\u201d, International Journal of Production Economics, Vol. 52 No. 3, pp. 257\u201068.","DOI":"10.1016\/S0925-5273(97)00087-X"},{"key":"key2022031519443639900_b202","doi-asserted-by":"crossref","unstructured":"Yasin, M.M., Czuchey, A.J., Dorsch, J.J. and Small, M.H. (1999), \u201cIn search of an optimal cost of quality: an integrated framework of operational efficiency and strategic effectiveness\u201d, Journal of Engineering and Technology Management, Vol. 16, pp. 171\u201089.","DOI":"10.1016\/S0923-4748(99)00004-1"},{"key":"key2022031519443639900_b203","doi-asserted-by":"crossref","unstructured":"Ylvinger, S. (2000), \u201cIndustry performance and structural efficiency measures: solutions to problems in firm models\u201d, European Journal of Operational Research, Vol. 121, pp. 164\u201074.","DOI":"10.1016\/S0377-2217(99)00014-4"}],"container-title":["Journal of Manufacturing Technology Management"],"original-title":[],"language":"en","link":[{"URL":"http:\/\/www.emeraldinsight.com\/doi\/full-xml\/10.1108\/17410380410547906","content-type":"unspecified","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/www.emerald.com\/insight\/content\/doi\/10.1108\/17410380410547906\/full\/xml","content-type":"application\/xml","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/www.emerald.com\/insight\/content\/doi\/10.1108\/17410380410547906\/full\/html","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2025,7,25]],"date-time":"2025-07-25T00:17:29Z","timestamp":1753402649000},"score":1,"resource":{"primary":{"URL":"http:\/\/www.emerald.com\/jmtm\/article\/15\/6\/511-530\/232619"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2004,9,1]]},"references-count":203,"journal-issue":{"issue":"6","published-print":{"date-parts":[[2004,9,1]]}},"alternative-id":["10.1108\/17410380410547906"],"URL":"https:\/\/doi.org\/10.1108\/17410380410547906","relation":{},"ISSN":["1741-038X"],"issn-type":[{"value":"1741-038X","type":"print"}],"subject":[],"published":{"date-parts":[[2004,9,1]]}}}