Associations between strategic resource importance and performance measure use: The impact on firm performance |
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Authors: | Sally K Widener |
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Institution: | aJones Graduate School of Management, Rice University, Room 331 – MS 531, 6100 Main Street, Houston, TX 77005-1892, USA |
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Abstract: | This study investigates the relation between managers’ perception of the importance of several types of performance measures and managers’ assessment about the importance of the firm's strategic resources that sustains its competitive advantage. Furthermore, it investigates whether there is a significant association between the importance of performance measures and firm performance, and thus, whether performance measures are mediating variables in the relation between the importance of strategic resources and performance. Using survey data from 107 companies, the results indicate that managers place importance on multiple measures and show some evidence that the importance of performance measures mediates the association between the importance of strategic resources and performance. Implications and insights are discussed, along with ideas for future research. |
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Keywords: | Performance measures Non-financial measures Performance measurement Strategic resources Intellectual resources Performance Mediating variables |
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