This study compares the extent of utilization of five performance dimensions in the manufacturing organizations in Iran and Portugal. These dimensions include Financial, Product Quality and Customer Satisfaction, Quality and Independence of Management, Human Resource Management, and Social Responsibility. Results show that while there are some similarities among the two groups of participants in the two countries, there are major differences. These differences are particularly evident in the ranking of the performance measures, which could be attributed to the differences in the business culture. The similarities, however, might be linked to the global nature of doing business, which is competition-drive
