This paper examines the relationship between organization size, product life-cycle stage, market position, balanced scorecard (BSC) usage and organizational performance. Using financial and nonfinancial measures, the BSC appraises four dimensions of performance: customers, financial (or shareholders), learning and growth, and internal aspects. Based on a survey of 66 Australian manufacturing companies, the paper suggests that larger firms make more use of a BSC. In addition, firms that have a higher proportion of new products have a greater tendency to make use of measures related to new products. A firm's market position has not been found to be associated significantly with greater BSC usage. The paper also suggests that greater BSC usage is associated with improved performance, but this relationship does not depend significantly on organization size, product life cycle, or market position.

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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.

Purpose – This article identifies current performance measurement practice within state, territory and federal government departments in Australia with a particular emphasis on the importance of sustainability performance measures. Whilst voluntary sustainability reporting by private sector organisations aligned, for the most part, with Global Reporting Initiative (GRI) guidelines is growing, there is little sustainability reporting by organisations in the public sector. This raises questions as to the extent to which public sector sustainability performance is managed. This research aims to assess the use of sustainability performance measures for supporting organisational performance improvement. Design/methodology/approach – A mail out survey approach has been adopted within government departments. Findings – The performance measures utilised by organisations to a great extent were in the areas of cost efficiency and quality measures and those utilised to least extent were for learning and growth measures and to satisfy legislative requirements and manage programs. Sustainability, environmental or social responsibility measures are the least used performance measures, and those utilised are mainly measures of employee diversity and non-financial economic aspects that are identified. Practical implications – The public sector is unlikely to adopt comprehensive sustainability performance measures while they remain voluntary and while there is no perceived need to be competitive in these areas. Either mandatory reporting is required or some form of competitive process based on performance measures implemented. Originality/value – The findings make a contribution to the academic literature on sustainability performance measures in public sector organisations and point to policy measures that may lead to improvements in practice.