Made available in DSpace on 2014-06-11T19:29:01Z (GMT). No. of bitstreams: 0 Previous issue date: 2011-02-23Bitstream added on 2014-06-13T18:35:24Z : No. of bitstreams: 1 luciano_es_me_bauru.pdf: 769426 bytes, checksum: ab8e48b2e61526d706765a3263da5d66 (MD5) / Vários estudos publicados (IWATTA et al., 2000; MYERS e HOLLAND, 2009; ALMEIDA, 2009; CERQUEIRA, 2009; TAVARES, 2009) demonstram a importância e a possibilidade do ensino de repertórios de análise de contingências para professores, a saber, de repertórios definidos pela execução de interpretações funcionais de interações em sala de aula. Este estudo teve por objetivo o ensino de tais repertórios compreendendo a identificação de respostas que definem queixas escolares, das condições antecedentes e de eventos subsequentes a tais respostas. Participaram deste estudo duas licenciadas em Pedagogia que atuavam como estagiárias no Ensino Fundamental e contratadas por uma Diretoria Municipal de Educação. Foram utilizados protocolos preenchidos por professores da rede municipal. Primeiramente, tais protocolos de alunos dos anos iniciais são encaminhados para o Serviço de Psicologia da referida Diretoria de Educação. O preenchimento foi efetuado antes da realização desta pesquisa, por professoras efetivas da rede municipal dos anos iniciais do Ensino Fundamental. A coleta de dados foi realizada em uma única sessão, na escola em quie as graduandas cumpriam período do estágio. Foram selecionados nove protocolos de encaminhamento para os quais foram construídos modelos de interpretação funcional mediante identificação da resposta (queixa) e dos possíveis eventos antecedentes e subsequentes a tais respostas para cada protocolo. Também foram elaborados dois questionários que indagavam sobre dimensões dos protocolos já preenchidos. o procedimento foi composto por quatro fases. Na fase 1 ocorreu a caracterização inicial de repertórios verbais das participantes na descrição dos Protocolos 1 e 2. Na fase 2, as participantes foram expostas aos modelos de interpretação funcional para os dois protocolos da fase anterior. na Fase 3 foi utilizado um procemento... / Many published essays IWATTA et al., 2000; MYERS e HOLLAND, 2009; ALMEIDA, 2009; CERQUEIRA, 2009; TAVARES, 2009) show the importance and possibilities on teaching contingency analyses repertoires to teachers, which is definite by doing functional interaction interpretations on classroom. This essays aimed to teach those repertoires with proposal identification on school complains about early conditions and subsequent responsible events. Two Education trainnes attended to it, they worked on Elementary school of an educational discrict Directory. It was used formularies, which was fulfilled by the teachers, about their students. First, those formularies were sent to Psychology center and their fulfilling was done by elementary school oficial teachers, before this research was made. This information was taken in one section at school in which trainees work. Nine formularies were selected, which were made functional interpretations, by identifying complain responses and their possible early and late events. Two questionnaires about the questions reach were also made. The procedures were formed by fours sections. The first one, was the initial identifying of participants' vocabulary repertoires to describe formularies 1 and 2. On the second stage, it was given the previous formularies to the participations. on the third stage, it was made a fading out procedure, in order to set grade describing patterns to formularies 3,4, 5 and 6. On fourth stage, a functional emergency words evaluation was made, about possible functional relationship with formularies 7,8 and 9. on the first stage, it was realized that participant analyzed teachers' answers on formularies in ana unexpected way from functional interpretation. The results of fourth stage, in which participants hit 81,26 and 78% in same order, suggest some relevant possible, instructions on procedures adopted on 2 and 3 stages... (Complete abstract click electronic access below)

Em resposta Ãs exigÃncias de um mercado cada vez mais competitivo, as empresas estÃo passando por processos de mudanÃas profundas como, por exemplo, novas tecnologias, nÃvel mais alto de qualidade, baixo custo, inovaÃÃes de produtos. Desses processos, em que se busca o aproveitamento e o domÃnio das oportunidades emergentes, depende a continuidade das organizaÃÃes. à nesse ambiente que as empresas buscam cada vez mais mÃtodos e tÃcnicas que possibilitem maximizar seu desempenho econÃmico. O presente estudo tem por objetivo analisar as funÃÃes da controladoria em empresas que se diferenciam pela formalizaÃÃo ou nÃo de uma unidade administrativa de controladoria em suas estruturas organizacionais. O estudo leva em conta a teoria da ContingÃncia, que preconiza que nÃo existem soluÃÃes Ãnicas para a resoluÃÃo de problemas organizacionais, pois a otimizaÃÃo da estrutura dependerà de fatores contingentes tais como a estratÃgia da organizaÃÃo, incerteza ambiental e tamanho, dentre outros. A pesquisa à de natureza descritiva e qualitativa, utilizando-se de pesquisas bibliogrÃficas e de campo, com a aplicaÃÃo de questionÃrio e roteiro de entrevista como instrumentos de coleta de dados primÃrios encaminhados aos gestores de quatro empresas, sendo duas com unidade administrativa controladoria em suas estruturas e duas empresas que nÃo possuem essa unidade formalmente estruturada. Trata-se, portanto, de um estudo de caso mÃltiplo. AlÃm da pesquisa de campo, fez-se uso de informaÃÃes coletadas em documentos das empesas. Para anÃlise dos dados aplicou-se a tÃcnica de anÃlise de conteÃdo, que compreende um conjunto de tÃcnicas de anÃlise das comunicaÃÃes visando obter, atravÃs de procedimentos sistemÃticos e objetivos de descriÃÃo do conteÃdo das mensagens, indicadores que permitam a inferÃncia de conhecimentos relativos a condiÃÃes de produÃÃo/recepÃÃo destas mensagens, no que se refere Ãs funÃÃes da controladoria e outros aspectos das empresas como, por exemplo, o perfil do profissional responsÃvel pelas funÃÃes da controladoria. Verificou-se que nas empresas pesquisadas hà a presenÃa das funÃÃes de controladoria, tanto nas empresas que possuem a Ãrea formalmente estruturada quanto nas empresas que nÃo apresentam a controladoria formalmente estruturada, confirmando-se o pressuposto da pesquisa. Levando em conta a teoria da contingÃncia, observou-se que o porte da empresa representa um nÃvel de complexidade organizacional que requer a realizaÃÃo de funÃÃes de controladoria de forma mais sistemÃtica a fim de que as metas da organizaÃÃo possam ser alcanÃadas. Percebeu-se que o termo artefato jà à conhecido e disseminado pelas organizaÃÃes, pois todas as empresas fazem uso de muitos dos artefatos mencionados na literatura, sendo o OrÃamento e o Planejamento tributÃrio os Ãnicos que sÃo utilizados por todas as empresas investigadas. Destaca-se nas quatro empresas pesquisadas, independente da existÃncia da unidade controladoria, que os gestores responsÃveis pelas funÃÃes da controladoria participam sempre das seguintes atribuiÃÃes: elaboraÃÃo de orÃamento e desenvolvimento de condiÃÃes para a realizaÃÃo da gestÃo econÃmica. Percebeu-se, portanto, que as empresas buscam adaptar-se as mudanÃas que ocorrem constantemente no ambiente externo, em que o grande desafio da controladoria ou da Ãrea que exerce suas funÃÃes à gerar informaÃÃes que atendam Ãs necessidades dos gestores para o processo de tomada de decisÃo, em especial alinhando-se com as necessidades de informaÃÃes requeridas pelos gestores no momento das decisÃes estratÃgicas

nÃo hà / A Internacional Federation of Accountants (IFAC) publicou o pronunciamento IMAP 1, reconhecendo quatro estÃgios evolutivos da Contabilidade Gerencial. Embora o estudo da IFAC (1998) tenha evidenciado que a Contabilidade Gerencial se encontra no quarto estÃgio, pesquisas apresentaram um baixo grau de implementaÃÃo de novas tÃcnicas de Contabilidade Gerencial nas empresas, e uma predominÃncia de uso de artefatos tradicionais em detrimento dos modernos. Nesta Ãtica, com o intuito de tentar compreender os motivos pelos quais hà esse distanciamento, à que pesquisas tÃm sido realizadas para identificar os fatores que influenciam o uso de artefatos de Contabilidade Gerencial. Acrescenta-se que grande parte destas pesquisas sÃo embasadas na teoria Contingencial e Institucional. Dessa forma, tomando como base essas duas teorias, a pesquisa objetiva analisar os fatores que influenciam a utilizaÃÃo de artefatos de Contabilidade Gerencial nas 100 maiores empresas cearenses segundo o PrÃmio Delmiro Gouveia. Para consecuÃÃo do objetivo geral, foram traÃados os seguintes objetivos especÃficos: (i) caracterizar a Ãrea responsÃvel pelas informaÃÃes contÃbil-gerenciais nas empresas; (ii) analisar os fatores contingenciais internos das organizaÃÃes, e (iii) identificar os artefatos tradicionais e modernos de Contabilidade Gerencial utilizados pelas empresas. Desta forma, trata-se de uma pesquisa descritiva, de natureza quantitativa, realizada mediante survey. Sendo os dados obtidos atravÃs de questionÃrio aplicado junto aos gestores da Ãrea responsÃvel pelas informaÃÃes contÃbil-gerenciais das 100 maiores empresas cearenses indicadas pelo PrÃmio Delmiro Gouveia, ano base 2011. Das quais 56 responderam, constituindo assim a amostra da pesquisa. Constatou-se que a Ãrea responsÃvel pelas informaÃÃes contÃbil-gerenciais nas empresas, em linhas gerais, denomina-se Controladoria, constitui-se em um departamento e exerce predominantemente as funÃÃes de avaliaÃÃo de desempenho financeiro, e auxilio nas decisÃes estratÃgicas e na elaboraÃÃo do planejamento. Destaca-se ainda que o uso de artefatos tradicionais prevalece em relaÃÃo aos modernos, embora essa diferenÃa tenha se apresentado bem menor do que o esperado. Adicionalmente, em relaÃÃo aos fatores contingenciais internos percebeu-se que: i) as empresas cearenses dÃo maior importÃncia Ãs estratÃgias de fornecer produtos ou serviÃos de alta qualidade e buscar eficiÃncia produtiva, ii) ainda centralizam muitas de suas decisÃes nas mÃos do presidente, e iii) hà necessidade de um maior desenvolvimento da tecnologia da informaÃÃo. Por fim, concluiu-se que a tecnologia e a funÃÃo influenciaram o uso de artefatos tradicionais, bem como a estratÃgia, influenciou a utilizaÃÃo de artefatos tracionais e modernos, confirmando as duas hipÃteses principais da pesquisa: H1: Os fatores contingenciais internos influenciam a utilizaÃÃo de artefatos de Contabilidade Gerencial nas empresas cearenses; e, H2: A funÃÃo da Ãrea responsÃvel pelas informaÃÃes contÃbil-gerenciais influencia a utilizaÃÃo de Contabilidade Gerencial nas empresas cearenses. / The International Federation of Accountants (IFAC) has published the first IMAP statement, recognizing four evolutionary stages of management accounting. Although the study of IFAC (1998) has shown that the Managerial Accounting is in the fourth stage, research showed a low level of implementation of new management accounting techniques in business, and a predominance of use of traditional artifacts at the expense of the moderns. In this light, in order to try to understand the reasons for this gap is that research has been conducted to identify the factors that influence the use of management accounting artifacts. It adds that much of this research is based in the Contingency and Institutional theory. Thus, based on these two theories, the research aims to analyze the factors influencing the use of management accounting artifacts in the 100 largest companies Cearà according to the Delmiro Gouveia Award. To achieve the overall goal, the following specific objectives were outlined: (i) characterize the area responsible for the accounting and management information in the companies; (ii) review internal contingency factors of organizations, and (iii) identify traditional artifacts and modern management accounting used by businesses. In this way, it is a descriptive research, quantitative, conducted by survey. The data were obtained by questionnaire addressed to area managers responsible for the accounting and management information of the 100 largest companies appointed by the Cearà Award Delmiro Gouveia, base year 2011. Of which 56 responded, constituting the research sample. It was found that the area responsible for the accounting and management information in business in general, is called Controlling, is in a department and predominantly carries out financial performance assessment tasks, and aid in strategic decisions and preparing planning. It also highlights that the use of traditional artifacts prevails in relation to modern, although this difference has been performing much lower than expected. Additionally, in relation to internal contingency factors it was noted that: i) the Cearà companies give more importance to strategies to provide products or services of high quality and pursue productive efficiency, ii) further centralize many of its decisions in the hands of the president, and iii) there is a need for further development of information technology. Finally, it was concluded that the technology and function influenced the use of traditional articles, as well as the strategy influenced the use of tractional and modern artifacts, confirming the two main hypotheses results: H1: Internal contingent factors influencing the use Managerial Accounting artifacts in Cearà companies; and H2: The function of the area responsible for the accounting and management information influences the use of Managerial Accounting in Cearà companies.

Meu ponto de vista: O cotidiano e os lugares da imagem, trata de uma pesquisa no campo das Poéticas Visuais na qual a prática artística e uma investigação teórica se entrecruzam. Meu ponto de vista - Série Max; Série Indutor de percepção cotidiana - Díptico; Indutor de percepção cotidiana - livro; Banheiro rosa - backlight; levantam e desenvolvem questões como os aspectos, as formas de espacialização e de recepção das imagens. Os temas e assuntos constituem um arquivo de imagens. Seria este processo todo, uma forma de auto-retrato? Ao retratar os outros e o meu cotidiano seria possível construir uma crônica pessoal, composta apenas de imagens? Qual imagem cabe na parede da galeria e qual se ajusta à pagina do livro? O que interessa para a artista além da regra? Para respondê-las a dissertação foi dividida em dois capítulos, sendo que o primeiro bloco apresenta o programa que utilizo para fotografar, bem como as questões da fotografia - a captação da imagem, o corte e o enquadramento – relacionados com minha produção anterior e expandidas neste estudo. No segundo capítulo serão abordadas questões referentes aos lugares da imagem, suas formas de apresentação e de exposição – a fotografia na forma de quadro, de dípticos e no espaço da publicação (livro de artista) relacionando-as com artistas e autores, cuja produção me esclarecia. / My point of view: The daily life and the places of the image, it is a research about Visual Poetics in which artistic practice and theoretical investigation intersect. My point of view - Max Series; Daily life perception persuader Series - Diptych; Daily life perception persuader Series - Book; Pink bathroom - backlight; this group of works point out and develop themes like the aspects, the spacemen shapes and the reception of the image. Those themes and issues establish a file of images. Would this whole process be a kind of self portrait construction? Would it be possible to figure out a self personal chronicle, made just by images, by photographing my daily life and other people? Which photograph could be appropriate to the wall of the gallery or which ones fit better to the page of the book? What does interest the artists besides the rules? As to answer those questions, the paper was divided in two chapters. The first one is related to the program that I use to photograph and the issue related to photography itself – like the caption of the image, the cut and the framing – which have to do with my previous work and are further developed in this paper. The second chapter approaches issues about the places of the photograph, its way of presentation and exposition – the photograph as a portrait, in the shape of diptyches and as to fit in the publishing space (artist book) – in relation with artists and authors, whose works cleared my mind.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / Technique offers new possibilities in every moment, constantly redefining the barrier of what is possible and impossible and therefore the scope of our action before the world and its beings. This increase in our power demands that ethics should be thought beyond man and predictability. The conscience of the contingency reminds us of the unstable character of modernity. We do not live in the world where the technique is inspired by the natural regularities and ethics in their cosmology. Nor do we live fully in the modern break that is radically opposed to nature. We are at the place where nature and culture get togheter so essentially that both change the limits of morality, technology and politics. In this research we propose to highlight the tension between Technique, Ethics and Nature in order to understand the new challenges of the modern environmental morality. / A técnica nos apresenta novas possibilidades a todo instante, redefinindo constantemente a barreira do possível e do impossível e, consequentemente, do alcance de nossa ação perante o mundo e seus entes. Este aumento do nosso poder de atuação exige que a ética seja agora pensada para além do humano e da previsibilidade. A consciência da contingência nos faz lembrar a todo tempo do caráter instável da modernidade. Pois, não vivemos mais no mundo onde a técnica se inspira nas regularidades naturais e a ética em sua cosmologia. Tampouco vivemos plenamente a ruptura moderna que nos opõe radicalmente à natureza. Estamos no lugar onde natureza e cultura se misturam de forma tão imprescindível que ambas forçam os limites da moralidade, da técnica e da política. Nessa pesquisa propomos destacar a tensão entre Técnica, Ética e Natureza a fim de entender os novos desafios da moralidade ambiental na modernidade.

The study discusses the importance, development and implementation of environmental assessment method, called "Method of Contingency." From this perspective, the technique developed by Neoclassical School, was complemented by the approach of the Economic Science Allied Geographical Science. This methodological technique for assessing the landscape can provide information showing whether or not the need to conserve / preserve certain environmental areas; recommend solutions to the problems of occupation of territories, schedule and carry out planning for the occupation of areas that cause less impact to the natural environment. As theoretical approaches became part of production space of Lefebvre, the size of the unborn, the lived and perceived, associated with the work of Milton Santos. On the theoretical basis of this author is seeking the elements of the space - the men, firms, institutions, infrastructure and ecological environment, complete with categories of analysis - form, function, structure and process - used to address space / synchronic perspectives in their territory, while the landscape, and as a result of a diachronic process. Thus, in the process of domination and / or ownership of municipalities defined in the study area, territory and territorialization are worked in the multiplicity of its historical and sociocultural events emphasizing the multiplicity of powers embodied in across multiple stakeholders / social actors involved. The different concepts of space allow for reflection on how the different stakeholders / social actors, the districts of Lençóis, Mucugê, Palmeiras, Andaraí and Ibicoara, located in Brasil, Bahia, Lisboa and Sintra / Portugal assigns unequal values in the form of the provision Pay by DAP and scenic resources for the conservation of natural resources. Finally, it is recognized that the tourism agencies, subtly guide the choice of tourist places controls and determines what should or not be seen as away of creating an identity, produces goods to be consumed according to business interests. / O estudo discute sobre a importância, desenvolvimento e aplicabilidade do método de avaliação ambiental, denominado Método de Contingência . Nessa perspectiva, a técnica desenvolvida pela Escola Neoclássica, foi complementada pela abordagem da Ciência Econômica aliada a Ciência Geográfica. Essa técnica metodológica para valoração da paisagem pode fornecer informações, que demonstrem ou não a necessidade de conservar/preservar determinadas áreas ambientais; recomendar soluções aos problemas de ocupação de territórios; programar e realizar planejamento para ocupação de áreas que causem menos impacto ao ambiente natural. Como referencial teórico incorporou-se as abordagens de produção espacial de Lefebvre, na dimensão do concebido, do vivido e do percebido, associado à obra de Milton Santos. Na base teórica desse autor buscam-se os elementos constitutivos do espaço - os homens, às firmas, as instituições, as infraestruturas e o meio ecológico, complementado com as categorias de análise - forma, função, estrutura e processo - utilizadas para abordar o espaço/território nas suas perspectivas sincrônicas, enquanto paisagem, e diacrônica como resultante de um processo. Assim, dentro do processo de dominação e/ou apropriação dos municípios delimitados na área de estudo, o território e a territorialização são trabalhados na multiplicidade de suas manifestações históricas e socioculturais enfatizando a multiplicidade de poderes, neles incorporados através dos múltiplos atores / agentes sociais envolvidos. As diferentes concepções espaciais possibilitam a reflexão, de como os diferentes atores / agentes sociais, dos municípios de Lençóis, Mucugê, Palmeiras, Andaraí e Ibicoara, localizados no Brasil/Bahia, Lisboa e Sintra/ Portugal atribui valores desiguais, na forma de Disposição a Pagar (DAP) pelos recursos paisagísticos e pela conservação dos bens naturais. Por fim, reconhece-se que as agências do turismo, sutilmente direcionam a escolha do turista, controla e determina lugares que devem, ou não ser vistos, pois longe de se criar uma identidade, produz mercadorias para serem consumidas segundo os interesses empresariais.

The Caught Being Good Game (CBGG), a variation of Good Behavior Game, is an interdependent group contingency, which focuses on giving students points for engaging in appropriate, rule-following behavior. The present study aimed to expand the literature on CBGG by targeting students in general education classrooms and comparing the impact of student-chosen versus teacher-chosen contingency criteria on disruptive behavior and academic engagement. Four students who were at-risk for developing emotional disorders in two general elementary classrooms were targeted in the study. A multiple-baseline across participants design with an embedded alternating treatments design was used to evaluate the outcomes of the CBGG. Results indicated that the CBGG intervention resulted in decreasing disruptive behavior and increasing academic engagement for all four students although data demonstrated limited experimental control. Moderate differences in improvement in classroom behavior were observed when comparing teacher-chosen and student-chosen contingency criteria; however, the teacher-chosen criteria condition led to overall lower levels of disruptive behavior and higher levels of academic engagement. Social validity assessments indicated that both the teachers and the students found the intervention to be acceptable.

Abstract Small businesses are numerous in any country. However, we have very limited knowledge regarding their management accounting (MA) and management control systems (MCS). Traditionally, it has been stated that small firms do not need and use MCS due to their simple structures and poor resources. On the other hand, a few studies on high technology firms have shown that these firms have developed their MCS and are also utilizing sophisticated management accounting practices and information. The aim of this study is to analyse small firms' use of MCS practices as well as to examine the role of MCS practices and information of small firms in a contingency theoretical framework. Furthermore, the study is not only focusing on small, rapidly growing firms but also on traditional, more stable small firms, all employing from 10 to 49 persons. Based on the survey responses of 183 managing directors of small Finnish firms, the study describes the diffusion and penetration of MCS practices and information among small firms. Two theoretical models are constructed linking the use of MCS with strategy, perceived environmental uncertainty (PEU), use of diversified management team and financial performance of small firms. Tests are made by using structural equation modeling (SEM). The results suggest that small firms do use a wide range of MCS practices and information. The main results also indicate that the use of a more diversified management team seems to increase the use of MCS practices and information. The use of more advanced practices is related to small firms which have been more profitable or which have had lower growth rates in sales. In addition, the use of MCS seems to be associated with small firms' strategies, both realized and intended. The pursued strategy seems to drive small firms' profitability and growth in net sales. However, such an association was not found between the intended strategy and financial performance after two years. The use of MCS seems to have only a few positive effects on small firm's financial performance. Nevertheless, more use of advanced dimensions of MCS seems to predict significant improvements for longer-term growth in net sales.

Entrepreneurship has been argued to be a key driver of the economy by creating jobs, turning inventions to innovations, and also improving the overall standard of life. A firm’s entrepreneurial orientation (EO) indicates the degree to which a firm is entrepreneurial. However, there are several different approaches to conceptualizing the EO concept and its sub-dimensions, frequently described as innovativeness, risk taking, and proactiveness. The role of the sub-dimensions is not quite clear in the EO literature. Furthermore, many studies claim that firms can increase their performance simply by increasing their EO, while this thesis draws upon contingency theory to argue that EO needs to be aligned with—‘fit’ the internal and external context, if the firm is to perform well. Thus, this thesis aims to advance the conceptualization of EO by problematizing the core construct and also discussing how EO can fit with context. The thesis consists of four papers in which the EO concept is elaborated on and contingency theory is applied to construct conceptual models of the interaction between EO and different contexts, which are also empirically investigated. Furthermore, the sub-dimensions of EO are discussed in terms of their meanings and measurement to point out their individual impact on the EO. The overall findings indicate that EO is not as simple a concept as often portrayed in the EO literature. Rather, EO is more complex in the ways that it can fit with internal and external context and, on these bases, it is suggested that ideal types of EO and context is a way forward for research in the area. Additionally, it is argued that EO as a theoretical construct may not only be conceptualized as an overall entrepreneurial attribute (which is common in the extant literature), but also as a complex and granular attribute.

Abstract This dissertation aims to provide an extensive picture of management accounting systems and explore the relationships between management accounting systems, strategy, information technology, manufacturing technology and organizational performance. The dissertation consists of four essays. The first essay focuses on the adoption and benefits of management accounting practices, whereas the second essay studies the relations between customer-focused strategy, performance measurement techniques, information technology and their link to customer performance. The third essay studies the relations between manufacturing technology, information technology, strategy and organizational performance. The fourth essay, in turn, studies the management accounting systems and their relations to strategy and information technology. The first three essays employ the survey method while the last essay employs the case method. The framework used in this dissertation is the contingency theory. The results indicate that financial performance measures will be important in the future and that greater emphasis will be placed on contemporary management accounting practices such as customer satisfaction surveys and employee attitudes. Also, the relative benefits from the previous three years and the future emphasis in the next three years are generally greater when the size of the firm increases. The results show that there is a significant association between customer performance and the three-way interaction involving customer-focused strategy, contemporary performance measures and advanced information technology. The proposed three-way interaction between financial performance measures, customer-focused strategy and advanced information technology is not supported at conventional levels of statistical significance indicating that financial measures are not important in the model. The results also indicate that contemporary performance measures do not help highly customer-focused firms to achieve customer performance. For firms with a low customer-focus, emphasizing contemporary performance measures and advanced information technology assists in enhancing customer performance. The results also suggest that manufacturing technology and information technology together help firms to improve their organizational performance regardless of their emphasis on differentiation strategy.