The shortfalls of traditional measures of manufacturing performance are well documented and the drive to become World Class has led many industrialists and academics to explore alternative methods of performance measurement. Empirical research in the areas of management accounting practice, strategy formulation and goal congruence has established some key
cornerstones. There remains, however, a shortage of research into the
behavioural consequences of performance measures and the potential for
exploiting this link in the pursuit of continuous improvement activities.
This research uses the production facility of Dunlop Cox Ltd. as a case study in which an analysis of the existing performance measurement system and its behavioural consequences provides the basis for the
introduction of a Cell Generated Performance Measurement System which drives kaizen and can be compared directly with the existing, imposed, system.
A Doctoral Thesis. Submitted in partial fulfillment of the requirements for the award of Doctor of Philosophy of Loughborough University.