The effectiveness of the use of multiple performance measures : the influence of organisational contingencies

The relationship between three contextual factors (business strategy, information technology and company size) and organisational performance is investigated, via multiple performance measures, in an emerging market context. The conceptual framework is based on contingency theory. The findings reveal a significant indirect effect, via multiple performance measures, of business strategy and information technology, but not organisation size, on organisational performance. It is concluded that the measurement diversity approach plays a core mediating role in the relationship between all identified contingencies, except for company size, and organisational performance.