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- W1567863538 abstract "This paper reports the performance measurement practices of four Japanese banks. The research is a field study informed by the new institutional sociology theory. It sought to understand and explain what factors affected the design and use of non‐financial performance measurement systems in the banks studied. The results indicate that several institutional forces influenced the banks to implement a particular performance measurement system. Of these, economic constraints appeared to be the most forceful factor, followed by the central bank’s regulatory control, accounting standards/financial legislation, management’s strategic focus, bank size, competition, and organizational tendency to copy best practices from others." @default.
- W1567863538 created "2016-06-24" @default.
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- W1567863538 date "2002-05-01" @default.
- W1567863538 modified "2023-10-02" @default.
- W1567863538 title "Understanding non‐financial performance measurement practices in Japanese banks" @default.
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- W1567863538 doi "https://doi.org/10.1108/09513570210425583" @default.
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