The Effect of Competition on the Using of Performance Measurement System: An Empirical Study

The effects of variables such as competition, manufacturing technologies and organizational context on using aims of performance measurement system have been a subject in very studies. In this paper, it is investigated that what is the relationship between using aims of PMS and the competition factors, by using data from 122 manufacturing firms, which are among the top. In the analysis of data, factor analysis, descriptive statistics (mean and standard deviation), correlation analysis, multiple regression analysis and discriminant analysis were used. The results show that firms with high market position and high market competition density prefer using PMS for monitoring more, on the other hand firms with low market competition density give more importance using PMS for strategic decision-making.