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An empirical investigation of manufacturing performance measures utilization: The perspectives of executives and financial analysts

机译：制造绩效度量利用的实证研究：高管和财务分析师的观点

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摘要

Purpose - 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. Design/methodology/approach - 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. Findings - The findings of this study clearly underscore the increasing significance of non-financial and non-traditional performance measures. The importance of customer-based and quality-related measures is noted. Research limitations/implications - 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. Practical implications - The findings of this study have clear implications for organizational information systems. Re-engineering of organizational information systems is called for toward closing the information gaps which exist in the context of organizational performance measurement. Originality/value - This study has both practical and theoretical value, as it empirically explores the practical implications of some important issues related to organizational performance.
机译：目的-这项研究的目的是阐明制造绩效衡量和评估背景下高管和财务分析师之间的信息流。设计/方法/方法-使用多元回归分析比较抽样制造组织和财务分析师使用的预测值，信息可用性和绩效度量的频率。调查结果-这项研究的结果清楚地说明了非财务和非传统绩效指标的重要性日益提高。指出了基于客户和与质量相关的措施的重要性。研究的局限性/意义-本研究中使用的样本本质上是特定的。它由葡萄牙制造组织和葡萄牙金融分析师组成。因此，应相应地解释结果。实际意义-这项研究的发现对组织信息系统有着明显的意义。需要对组织信息系统进行重新设计，以弥合在组织绩效评估中存在的信息鸿沟。原创性/价值-该研究具有实践和理论价值，因为它从经验上探索了与组织绩效相关的一些重要问题的实际含义。

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