“…Commencing from the late 1980s onwards, less tangible and non-financial measures have been extensively employed in tandem with the advent of new management systems, such as supply chain management (SCM), justin-time delivery (JIT), and total quality management (TQM). Intangible measures include communication, learning, trust (Saad and Patel, 2006), stakeholder satisfaction, competitive position (Garrigos-Simon et al, 2005), quality of product, and throughput rate (Abu Kasim et al, 1989).…”