Los indicadores no financieros del rendimiento empresarialvalidación de un instrumento de medida de su utilización

  1. Marín Vinuesa, Luz María
Journal:
Boletín de estudios económicos

ISSN: 0006-6249

Year of publication: 2011

Volume: 66

Issue: 202

Pages: 157-176

Type: Article

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More publications in: Boletín de estudios económicos

Abstract

The present work analyse if the measurement scale developed by Perera Harrison and Poole to measure the use of non-financial performance measures has validity in its application on Spanish furniture industry. This study has been principally motivated by the absence of this type of analysis in Spanish industries. Findings found from confirmatory factor analysis (CFA) which has been performed on data from CEOs of 130 firms are corroborating the validity of the aforementioned measurement scale. Results show the scale’s capacity to capture peculiar uses of non-financial performance measures by Spanish furniture industry’s managers.

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