Abstract
| Original language | English |
|---|---|
| Pages (from-to) | 362-385 |
| Number of pages | 24 |
| Journal | International Journal of Accounting, Auditing and Performance Evaluation |
| Volume | 3 |
| Issue number | 3 |
| DOIs | |
| Publication status | Published - 2006 |
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Non-financial performance measurement in the banking sector : four grounded theory case studies. / Al-Enizi, Faisal M. N.; Innes, John; Kouhy, Reza; Al-Zufairi, Awad M.
In: International Journal of Accounting, Auditing and Performance Evaluation, Vol. 3, No. 3, 2006, p. 362-385.Research output: Contribution to journal › Article
TY - JOUR
T1 - Non-financial performance measurement in the banking sector
T2 - four grounded theory case studies
AU - Al-Enizi, Faisal M. N.
AU - Innes, John
AU - Kouhy, Reza
AU - Al-Zufairi, Awad M.
PY - 2006
Y1 - 2006
N2 - To understand the use of non-financial performance measurements (NFPMs), a programme of research was conducted in the banking sector of the GCC (Gulf Cooperation Council) countries. This study is exploratory and is the first attempt to study NFPMs in the banking sector within the GCC context. The data from the four case studies were collected and analysed using a grounded theory approach with a cross case analysis resulting in 16 hypotheses and a model of NFPMs in GCC banks. These hypotheses included reasons for adopting NFPMs, organisational and environmental influences on NFPMs, management strategies and consequences of using NFPMs.
AB - To understand the use of non-financial performance measurements (NFPMs), a programme of research was conducted in the banking sector of the GCC (Gulf Cooperation Council) countries. This study is exploratory and is the first attempt to study NFPMs in the banking sector within the GCC context. The data from the four case studies were collected and analysed using a grounded theory approach with a cross case analysis resulting in 16 hypotheses and a model of NFPMs in GCC banks. These hypotheses included reasons for adopting NFPMs, organisational and environmental influences on NFPMs, management strategies and consequences of using NFPMs.
U2 - 10.1504/IJAAPE.2006.010554
DO - 10.1504/IJAAPE.2006.010554
M3 - Article
VL - 3
SP - 362
EP - 385
JO - International Journal of Accounting, Auditing and Performance Evaluation
JF - International Journal of Accounting, Auditing and Performance Evaluation
SN - 1740-8008
IS - 3
ER -