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A contingency model of the association between strategy, environmental uncertainty and performance measurement: Impact on organizational performance

Hoque, Zahirul (2004). A contingency model of the association between strategy, environmental uncertainty and performance measurement: Impact on organizational performance. International Business Review,13(4):485-502.

Document type: Journal Article
Citation counts: Scopus Citation Count Cited 65 times in Scopus Article | Citations

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Title A contingency model of the association between strategy, environmental uncertainty and performance measurement: Impact on organizational performance
Author Hoque, Zahirul
Journal Name International Business Review
Publication Date 2004
Volume Number 13
Issue Number 4
ISSN 0969-5931   (check CDU catalogue open catalogue search in new window)
Scopus ID 2-s2.0-3242811965
Start Page 485
End Page 502
Total Pages 18
Place of Publication United Kingdom
Publisher Pergamon Press
Field of Research 1403 - Econometrics
Abstract From a contingency framework, this paper attempts to contribute to a stream of literature that investigates determinants and consequences of performance measures. In general, it investigates the role of the choice of performance measures on the relationship between (a) strategic priorities and performance and (b) environmental uncertainty and performance. Two hypotheses are developed concerning this general relationship, predicting, respectively, a positive relationship between business unit strategy and performance through management's choice of non-financial measures of performance (H1) and a positive relationship between environmental uncertainty and performance through management's choice of non-financial measures of performance (H2). To test these hypotheses, a path analytical model is applied to questionnaire survey data from 52 manufacturing companies. As hypothesized, the results revealed the existence of a significant and positive association between management's strategic choice and performance acting through management's high use of non-financial measures for performance evaluation. On the other hand, the study found no evidence of a significant relationship between environmental uncertainty and performance through management's use of non-financial performance measures.
Keywords Environment uncertainty
Non-financial measures
Performance measurement
Strategy
DOI http://dx.doi.org/10.1016/j.ibusrev.2004.04.003   (check subscription with CDU E-Gateway service for CDU Staff and Students  check subscription with CDU E-Gateway in new window)
 
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Created: Fri, 29 Aug 2014, 19:09:46 CST by Anthony Hornby