Abstract

Evidence permeates the literature on the increasing use of non-financial performance measures in organisations. However, academics and researchers should be interested in considering the factors that affect managers' decisions to use non-financial performance measures in their organisations. This paper is a part of ongoing international research comparative studies aiming at exploring associations between the use and importance of Shop-Floor Non-Financial Performance Measures (SFNFPMs) in manufacturing firms and a range of technological, managerial, organisational and environmental factors. These comparative studies also aim at developing a framework for a causal SFNFPMs scorecard in work in manufacturing firms. The core issue of this paper is to present summary statistics of research responses from surveying over 1115 Japanese manufacturing firms as part of the ongoing international research studies. These summary statistics cover the level of existence and importance of some SFNFPMs in use in Japanese manufacturing firms and the level/extent of application of the above various factors.

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