||Effects of External Environment on the Nature of Performance Measures' Use
Effects of External Environment on the Nature of Performance Measures' Use
Farhana, ZamanDaeyoung, Yoon
経営情報イノベーション研究 = Review of Management and Information of Innovation
29 , 2017-10-31 , 静岡県立大学経営情報イノベーション研究科
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.