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The utilization of financial and non‐financial measures in the evaluation of manufacturing organizations' performance is studied for a sample of 79 Portuguese financial analysts. Cluster analysis and multiple regression analysis are used to study the extent of use, importance and availability of information for 63 financial and non‐financial measures. The results derived from this study point to the increasing importance of non‐financial measures in the evaluation of manufacturing performance. Organizational and managerial implications of the findings are discussed, and a framework for future research is presented.
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Gomes et al. (2004) studied this question.
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