{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,8,2]],"date-time":"2025-08-02T18:04:28Z","timestamp":1754157868375,"version":"3.41.2"},"reference-count":39,"publisher":"Emerald","issue":"3","license":[{"start":{"date-parts":[[2007,3,20]],"date-time":"2007-03-20T00:00:00Z","timestamp":1174348800000},"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":[[2007,3,20]]},"abstract":"<jats:sec><jats:title content-type=\"abstract-heading\">Purpose<\/jats:title><jats:p>The objective of this study is to shed some light on the information flow between executives and financial analysts in the context of manufacturing performance measurement and evaluation.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Design\/methodology\/approach<\/jats:title><jats:p>The predictive value, information availability and frequency of performance measures used by the sampled manufacturing organizations and financial analysts are compared using multiple regression analysis.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Findings<\/jats:title><jats:p>The findings of this study clearly underscore the increasing significance of non\u2010financial and non\u2010traditional performance measures. The importance of customer\u2010based and quality\u2010related measures is noted.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Research limitations\/implications<\/jats:title><jats:p>The sample used in this study is specific in nature. It consisted of Portuguese manufacturing organizations and Portuguese financial analysts. Thus, the results should be interpreted accordingly.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Practical implications<\/jats:title><jats:p>The findings of this study have clear implications for organizational information systems. Re\u2010engineering of organizational information systems is called for toward closing the information gaps which exist in the context of organizational performance measurement.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Originality\/value<\/jats:title><jats:p>This study has both practical and theoretical value, as it empirically explores the practical implications of some important issues related to organizational performance.<\/jats:p><\/jats:sec>","DOI":"10.1108\/17410400710731419","type":"journal-article","created":{"date-parts":[[2007,2,28]],"date-time":"2007-02-28T12:04:51Z","timestamp":1172664291000},"page":"187-204","source":"Crossref","is-referenced-by-count":8,"title":["An empirical investigation of manufacturing performance measures utilization"],"prefix":"10.1108","volume":"56","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":"key2022021920213294800_b2","doi-asserted-by":"crossref","unstructured":"Ahmed, A. 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