메뉴 건너뛰기




Volumn 15, Issue 2, 2007, Pages 10-30

Performance Measurement Practices in Small and Medium Size Manufacturing Enterprises in Australia

Author keywords

[No Author keywords available]

Indexed keywords


EID: 82755167472     PISSN: 13215906     EISSN: 11750979     Source Type: Journal    
DOI: 10.5172/ser.15.2.10     Document Type: Article
Times cited : (28)

References (40)
  • 1
    • 0002981886 scopus 로고
    • Small Business Uniqueness and the Theory of Financial Management
    • Ang, J. S. (1991), Small Business Uniqueness and the Theory of Financial Management”, The Journal of Small Business Finance, Vol. 1, No. 1, pp. 1–13.
    • (1991) The Journal of Small Business Finance , vol.1 , Issue.1 , pp. 1-13
    • Ang, J.S.1
  • 2
    • 0000276334 scopus 로고
    • Strategy, Structure, Planning and Control systems and Performance Evaluation - Rumenco Ltd
    • Archer and Otley, (1991), “Strategy, Structure, Planning and Control systems and Performance Evaluation - Rumenco Ltd”, Management Accounting Research, Vol. 2, pp. 263–303.
    • (1991) Management Accounting Research , vol.2 , pp. 263-303
  • 3
    • 85124428401 scopus 로고    scopus 로고
    • Small Business in Australia 2001, ABS, Canberra
    • Australian Bureau of Statistics (2002), Small Business in Australia 2001, ABS, Canberra
    • (2002)
  • 4
    • 85124415466 scopus 로고    scopus 로고
    • Business Exits in Australia, Cat. No. 8144.0, ABS, Canberra
    • Australian Bureau of Statistics (1997), Business Exits in Australia, Cat. No. 8144.0, ABS, Canberra.
    • (1997)
  • 5
    • 0006220541 scopus 로고    scopus 로고
    • The pricing decision in small firms: complexities and the deprioritising of economic determinants
    • Curran, J., Jarvis, R., Kitching, J. and Lightfoot, G. (1997) “The pricing decision in small firms: complexities and the deprioritising of economic determinants, International small Business Journal, Vol. 15, No. 2, pp. 17–32.
    • (1997) International small Business Journal , vol.15 , Issue.2 , pp. 17-32
    • Curran, J.1    Jarvis, R.2    Kitching, J.3    Lightfoot, G.4
  • 6
    • 85124412736 scopus 로고    scopus 로고
    • Department of Foreign Affairs and Trade, Canberra
    • Department of Foreign Affairs and Trade, Small Business and Trade in APEC, Department of Foreign Affairs and Trade, Canberra, 2002.
    • (2002) Small Business and Trade in APEC
  • 7
    • 85116311950 scopus 로고    scopus 로고
    • Management Perception of Performance and the Information Needs of Small Businesses
    • Greenwood, R. & Tsang, F. (1997), “Management Perception of Performance and the Information Needs of Small Businesses”, Journal of Enterprising Culture, Vol. 5, No. 2, pp. 209–221.
    • (1997) Journal of Enterprising Culture , vol.5 , Issue.2 , pp. 209-221
    • Greenwood, R.1    Tsang, F.2
  • 8
    • 0027624372 scopus 로고
    • Integrated performance measurement: A review of current practice and emerging trends
    • Gregory, M., (1993), “Integrated performance measurement: A review of current practice and emerging trends”, International Journal of Production Economics, Vol. 30, No. 31, pp. 281–96.
    • (1993) International Journal of Production Economics , vol.30 , Issue.31 , pp. 281-296
    • Gregory, M.1
  • 10
    • 0001825712 scopus 로고    scopus 로고
    • Linking Balanced Scorecard Measures to Size and Market Factor: Impact on Organisatonal Performance
    • Hoque, Z. and James, W. (2000), “Linking Balanced Scorecard Measures to Size and Market Factor: Impact on Organisatonal Performance”, Journal of Management Accounting Research, Vol. 12, pp. 1–17.
    • (2000) Journal of Management Accounting Research , vol.12 , pp. 1-17
    • Hoque, Z.1    James, W.2
  • 12
    • 84986052211 scopus 로고    scopus 로고
    • Understanding Non-Financial Performance Measurement Practices in Japanese Banks
    • Hussain, Md. M., and Hoque, Z., (2002), “Understanding Non-Financial Performance Measurement Practices in Japanese Banks”, Accounting, Auditing and Accountability Journal, Vol. 15, No. 2, pp. 162–83.
    • (2002) Accounting, Auditing and Accountability Journal , vol.15 , Issue.2 , pp. 162-183
    • Hussain, M.M.1    Hoque, Z.2
  • 13
    • 33746985921 scopus 로고    scopus 로고
    • Indicators for Performance Measuresment in Small and Medium Sized Enterprises
    • Part B
    • Hvolby, H.H., and Thorstenson, A., (2001) “Indicators for Performance Measuresment in Small and Medium Sized Enterprises” Proceedings of the Institution of Mechanical Engineers, Vol. 215, Part B, pp. 1143–6.
    • (2001) Proceedings of the Institution of Mechanical Engineers , vol.215 , pp. 1143-1146
    • Hvolby, H.H.1    Thorstenson, A.2
  • 14
    • 84986051669 scopus 로고
    • Organisation Size and Orientation to Work
    • Ingham, (1967), “Organisation Size and Orientation to Work”, Sociology, Vol. 1, No. 3, pp.11–27.
    • (1967) Sociology , vol.1 , Issue.3 , pp. 11-27
  • 16
    • 0001451553 scopus 로고
    • Measuring Manufacturing Performance: A New Challenge for Management Accounting Research
    • Kaplan, R., (1983), “Measuring Manufacturing Performance: A New Challenge for Management Accounting Research.” The Accounting Review, Vol. 58, pp. 686–705.
    • (1983) The Accounting Review , vol.58 , pp. 686-705
    • Kaplan, R.1
  • 23
    • 0038367197 scopus 로고    scopus 로고
    • Professional accountants and the development of a management accounting service for the small firm: barriers and possibilities
    • Volume
    • Marriott, N. and Marriott, P., (2000), “Professional accountants and the development of a management accounting service for the small firm: barriers and possibilities”, Management Accounting Research, Volume 11, pp.475–492.
    • (2000) Management Accounting Research , vol.11 , pp. 475-492
    • Marriott, N.1    Marriott, P.2
  • 24
    • 84986015002 scopus 로고    scopus 로고
    • Employee Relations in Small Firms
    • Matley, H. (1999), “Employee Relations in Small Firms”, Employee Relations, Vol. 21, No. 3, pp. 285–95.
    • (1999) Employee Relations , vol.21 , Issue.3 , pp. 285-295
    • Matley, H.1
  • 25
    • 21344476918 scopus 로고
    • Financial Reporting and Analysis Practices in Small Enterprises: Their Association with Growth Rate and Financial Performance
    • McMahon, R.G.P. and Davies, L.G., (1992), “Financial Reporting and Analysis Practices in Small Enterprises: Their Association with Growth Rate and Financial Performance”, Journal of Small Business, USA, Vol. 32, No. 1
    • (1992) Journal of Small Business, USA , vol.32 , Issue.1
    • McMahon, R.G.P.1    Davies, L.G.2
  • 26
    • 85124417722 scopus 로고
    • Small Business Financial Management: An International Review of Practice
    • McMahon, R.G.P. and Holmes, S. (1992), “Small Business Financial Management: An International Review of Practice”, Accounting and Finance, pp. 73–95.
    • (1992) Accounting and Finance , pp. 73-95
    • McMahon, R.G.P.1    Holmes, S.2
  • 27
    • 0034396455 scopus 로고    scopus 로고
    • A framework for auditing and enhancing performance measurement systems
    • Medori, D. and Steeple, D., (2000), “ A framework for auditing and enhancing performance measurement systems”, International Journal of Operations and Production Management, Vol. 20, No. 5, pp. 520–533.
    • (2000) International Journal of Operations and Production Management , vol.20 , Issue.5 , pp. 520-533
    • Medori, D.1    Steeple, D.2
  • 28
    • 0346485787 scopus 로고    scopus 로고
    • Problems, challenges and opportunities: The small business as a setting for management accounting research
    • Mitchell, F. and Reid, G. C. (2000) “Problems, challenges and opportunities: the small business as a setting for management accounting research”, Management Accounting Research, Vol. 11, pp. 385–390.
    • (2000) Management Accounting Research , vol.11 , pp. 385-390
    • Mitchell, F.1    Reid, G.C.2
  • 29
    • 2142797033 scopus 로고    scopus 로고
    • Evaluating non-response error in mail surveys
    • R.M. Groves, D.A. Dillman, J.L. Eltinge, R.J.A. Little, New York, Wiley
    • Moore, D.L. and Tarnai, J., 2002, Evaluating non-response error in mail surveys, In R.M. Groves, D.A. Dillman, J.L. Eltinge and R.J.A. Little (Eds.), Survey Nonresponse, 197–211, New York, Wiley.
    • (2002) Survey Nonresponse , pp. 197-211
    • Moore, D.L.1    Tarnai, J.2
  • 30
    • 0345750176 scopus 로고
    • The use of management accounting information for managing micro businesses
    • A. Hughes, D. J. Storey, London, Routledge
    • Nayak, A. and Greenfield, S. (1994), The use of management accounting information for managing micro businesses, in A. Hughes, D. J. Storey (eds), Finance and the Small Firm, London, Routledge.
    • (1994) Finance and the Small Firm
    • Nayak, A.1    Greenfield, S.2
  • 33
    • 3843119890 scopus 로고    scopus 로고
    • An Integrated model for Infrastructural Implementation of Performance measurement
    • Cambridge University, Cambridge
    • Oliver, L. and Palmer, E. (1998), “An Integrated model for Infrastructural Implementation of Performance measurement” Performance Measurement - Theory and Practice (Conference Proceedings), Vol. 2, Cambridge University, Cambridge, pp. 695–702.
    • (1998) Performance Measurement - Theory and Practice (Conference Proceedings) , vol.2 , pp. 695-702
    • Oliver, L.1    Palmer, E.2
  • 34
    • 33646204087 scopus 로고    scopus 로고
    • Accounting Performance Measurement: a Review of its Purposes and Practices
    • Otley, D. (2001), “Accounting Performance Measurement: a Review of its Purposes and Practices”, International Journal of Business Performance Management, Vol. 3, pp. 245–260.
    • (2001) International Journal of Business Performance Management , vol.3 , pp. 245-260
    • Otley, D.1
  • 35
    • 0038705477 scopus 로고    scopus 로고
    • The evolution of management accounting routines in small businesses: a social construction perspective
    • Perren, L. and Grant, P. (2000), “The evolution of management accounting routines in small businesses: a social construction perspective”, Management Accounting Research, Vol. 11, pp. 391–411.
    • (2000) Management Accounting Research , vol.11 , pp. 391-411
    • Perren, L.1    Grant, P.2
  • 36
    • 4444307500 scopus 로고
    • Strategy Development: Past, Present and Future
    • Rainer and Chaharbaghi, (1995), “Strategy Development: Past, Present and Future”, Management Decision, Vol. 33, No. 6, pp. 11–21.
    • (1995) Management Decision , vol.33 , Issue.6 , pp. 11-21
  • 37
    • 0001796751 scopus 로고
    • Level of Entrepreneurship and Scanning Source Usage in Very Small Businesses
    • Schafer, D. S., (1990), “Level of Entrepreneurship and Scanning Source Usage in Very Small Businesses”, Entrepreneurship: Theory and Practice, Vol. 15, No. 2, pp. 19–31.
    • (1990) Entrepreneurship: Theory and Practice , vol.15 , Issue.2 , pp. 19-31
    • Schafer, D.S.1
  • 40
    • 85007593852 scopus 로고
    • Factors contributing to the growth of SMEs: The Singapore case
    • &, (,), Vol
    • Tan, W. C. M. & Tay, R. S. T. (1995), “Factors contributing to the growth of SMEs: The Singapore case”, Journal of Enterprise Culture, Vol 3, No. 2, pp. 197–210.
    • (1995) Journal of Enterprise Culture , vol.3 , Issue.2 , pp. 197-210
    • Tan, W.C.M.1    Tay, R.S.T.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.