Anchor, J.R (2014) Environmental and organisational contingencies and the use of multiple performance measures. In: BAM 2014, 9th-11th September 2014, Belfast Waterfront, Northern Ireland.

Purpose – This paper outlines an empirical investigation into the relationship between five contextual/contingency factors (business strategy, perceived environmental uncertainty, decentralisation, information technology, organisation size) and the use of multiple performance measures. Hence it provides information on the environmental and organisational determinants of the use of multiple performance measures.
Design/methodology/approach – The results are based on cross-sectional questionnaire survey data from 132 Libyan companies (response rate 61%).
Findings – The results reveal a significant direct influence of business strategy, perceived environmental uncertainty and information technology, but not decentralization and organisation size, on the use of multiple performance measures (MPMs).
Originality/value – No previous studies of emerging markets, such as the Middle East or North Africa, have have looked at such a large number of contextual factors and their relationship with the adoption of MPMs

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