紀要論文 Effects of External Environment on the Nature of Performance Measures' Use

Farhana, Zaman  ,  Daeyoung, Yoon

内容記述
The objective of this study is to examine, from a contingency perspective, the relationship between the external environmental factors of an organization and nature of multi-perspective performance measures' use. To conduct this study, we followed a cross-sectional research design and used a structured written questionnaire survey to collect data from the SMEs in Japan. Regression Models are used to test the hypothesis of the study. From the results of this study, we find that interactive use of performance measures' is positively affected by environmental dynamism and negatively affected by hostility. However, diagnostic use is affected by environmental dynamism only. The result of this study will be beneficial for the managers and owners of start-up SMEs to use the performance measures efficiently to survive in a dynamic and competitive business environment.
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https://u-shizuoka-ken.repo.nii.ac.jp/?action=repository_action_common_download&item_id=4560&item_no=1&attribute_id=22&file_no=1

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