Non-financial performance measurement in the banking sector: Four grounded theory case studies

Faisal M. N. Al-Enizi; John Innes; Reza Kouhy; Awad M. Al-Zufairi

doi:10.1504/ijaape.2006.010554

Non-financial performance measurement in the banking sector: Four grounded theory case studies

Faisal M. N. Al-Enizi, John Innes, Reza Kouhy^*, Awad M. Al-Zufairi

^*Corresponding author for this work

Research output: Contribution to journal › Article › peer-review

2 Citations (Scopus)

Abstract

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.

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	https://doi.org/10.1504/ijaape.2006.010554
Publication status	Published - 2006

Keywords

Banking sector
Case studies
Grounded theory
Gulf cooperation council countries
Non-financial performance measurement

ASJC Scopus subject areas

Accounting
Finance
Organizational Behavior and Human Resource Management

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abstract = "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.",

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AU - Al-Zufairi, Awad M.

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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.

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Non-financial performance measurement in the banking sector: Four grounded theory case studies

Abstract

Keywords

ASJC Scopus subject areas

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