An investigation of information availability and sharability for organisational performance measures

  • Authors:
  • Carlos Ferreira Gomes;Mahmoud M. Yasin;Joao V. Lisboa

  • Affiliations:
  • School of Economics, Institute of System and Robotics, University of Coimbra, Av. Dias da Silva 165, Coimbra 3004-512, Portugal.;Department of Management and Marketing, East Tennessee State University, P.O. Box 70625, Johnson City, TN 37614, USA.;School of Economics, Institute of System and Robotics, University of Coimbra, Av. Dias da Silva 165, Coimbra 3004-512, Portugal

  • Venue:
  • International Journal of Business Information Systems
  • Year:
  • 2007

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Abstract

Due to the multifaceted nature of manufacturing performance measurement and measures, the nature and scope of the information flow between those who lead manufacturing organisations and those who evaluate the performance of these organisations are very critical. The objective of this study is to shed some light on the information flow between these two groups. To achieve this objective, data collected from a sample of Portuguese financial analysts and Portuguese manufacturing executives was analysed using multiple regression analysis, cluster analyses and gap analysis. Based on the results of this study, three levels of information availability in relation to organisational performance measures are identified. A framework designed to view these three informational levels in relation to the willingness of management to share performance information with concerned outsiders is proposed.