Researchers are interested in considering the factors that affect companies to use whether financial and non-financial performance measures The present study aimed to examine the use of financial and non-financial performance measures in Egyptian companies with special concern to company characteristics (legal form, activity and size) to understand the possible links between performance measures, company characteristics and overall income. This study was carried out on 115 of Egyptian companies by sending a questionnaire by mail. The questionnaire included in one part, characteristics of the company in terms of the legal form, the activity, the age, the number of employees and Finally the company's capital and income of the previous year, while the second part of the questionnaire was on the extent of using performance metrics of the four dimensions of the balance scorecard in the form of a five-point scale ranging from least used (1) to the most commonly used (5) The data were analyzed using two sample t-tests, chi-square test and regression analysis. The present study found that using of the financial performance measures is related to the type of business activity and size of companies where food and large-sized companies were using the financial measures most widely. On the other hand, using of the non-financial measures was found to be related to type of business activity, legal form and age where clothing companies had often used non-financial measures, the holding companies used the non-financial measures less commonly and the long-term standards of learning and growth were less widely used in new companies.
Ghareeb, Ahmed M.Lofty Dr
"The Use of Financial and Non financial Performance Measures In the Egyptian Manufacturing Companies Impact of Companies Characteristics,"
Arab Journal of Administration المجلة العربية للإدارة: Vol. 32
, Article 5.
Available at: https://digitalcommons.aaru.edu.jo/aja/vol32/iss1/5