Abstract

Amr Abdel Aziz
The Contemporary Performance Measurement Techniques in Egypt: A Contingency Approach
This paper examines the role contingent factors play in the effectiveness and use of performance measurement techniques in Egypt. Egypt is ed as an example of a developing country and an emerging market. Little research has been carried out on this area in a developing country in general, and Egypt in particular. This article reviews key literature on contingency theory and work in the area of performance measurement techniques. The questionnaire used in this study is structured into two sections: The first section is to identify ‘what performance measures are applied by organisations in Egypt?’ The second section is to explore ‘what contingent factors have a major influence on these measures?’ Five performance measurement models were analysed and tested. The paper provides evidence that performance measurement techniques are not an imposition of the headquarters, but the result of the interest and consensus achieved within the organization due to the contingent variables that affect its use and stem from the environment.