Title

An Empirical Comparative Analysis of Manufacturing Performance Measures Utilization: Executives Versus Financial Analysts

Document Type

Conference Proceeding

Publication Date

12-1-2003

Description

The utilization of 63 financial and non-financial measures in the evaluation of manufacturing organizations performance is studied for a sample of 79 Portuguese financial analysts and 92 Portuguese manufacturing executives. The results derived from this study, in general, point to the increasing importance of non-financial measures.

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