Performance Measurement and Management Control: The Relevance of Performance Measurement and Management Control Research, Marc J. Epstein, Frank H. M. Verbeeten, Sally K. Widener
Автор: Le, Minh Hanh Название: Decision-oriented approach to performance measurement ISBN: 3631669984 ISBN-13(EAN): 9783631669983 Издательство: Peter Lang Рейтинг: Цена: 10785.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: Within the performance measurement theme, this book contributes a new decision-oriented perspective to evaluate the efficiency of organizations. This perspective defines an efficient organization as the one which attains the rationality in the operating process to generate its desired values. From this angle, the book identifies the pitfalls regarding the input-output specification in bank efficiency assessments using Data Envelopment Analysis (DEA) models. It introduces the Decision-oriented Performance Measurement framework grounded in management rationality concepts as a solution to avoid these pitfalls. For empirical evidence, the book presents a goal-oriented DEA efficiency analysis of German savings bank sector.
Автор: Marianne Ojo, Jeanette Van Akkeren Название: Value Relevance of Accounting Information in Capital Markets ISBN: 1522519009 ISBN-13(EAN): 9781522519003 Издательство: Mare Nostrum (Eurospan) Рейтинг: Цена: 29938.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: Presents the latest scholarly research on the importance of information asymmetries and uncertainties and their effects on the overall regulation of financial industries. This publication features extensive coverage on a wide range of perspectives, such as financial reporting standards, investor confidence, and capital flows.
Автор: Epstein Marc J. Название: Performance Measurement and Management Control ISBN: 1785609165 ISBN-13(EAN): 9781785609169 Издательство: Emerald Рейтинг: Цена: 22155.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: Volume 31 of Studies in Managerial and Financial Accounting (SMFA) covers contemporary issues in performance measurement and management control.
Описание: Is the average accountant being strangled by overregulation? Have traditional accounting and auditing practices been misunderstood and unfairly maligned? Can anything be done to reverse these damaging trends? In the 1984 edition of this book, Eugene H. Flegm gave an emphatic yes to all three questions. However, none of his suggestions were followed and today the condition of the accounting profession (defined as to include those in business as well as public accounting) is in dire straits. The regulators--FASB, SEC and the AICPA--have continued to overwhelm practicing accountants with a continuation of detailed rules making. In this updated version of his book, Mr. Flegm explains the causes of the current crisis, how the accounting profession and the FASB failed to deal with the developing problems 20 years ago, and how there is still some hope that the integrity of the profession can be restored. He reiterates his basic belief that only an historical cost based system can be used to establish the badly needed reliability in financial data which after all is why financial statements are relevant at all. He also brings to question whether or not the AICPA and the public auditing firms have not forfeited their self regulation franchise.
Автор: Bettina Binder Название: Prozessorientiertes Performance Measurement ISBN: 3824479389 ISBN-13(EAN): 9783824479382 Издательство: Springer Рейтинг: Цена: 8489.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
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