...Flavio Hourneaux Jr; Julio Araujo Carneiro-da-Cunha; Hamilton Luiz Corrêa Purpose Managerial usage of performance measurement and management systems (PMMS) is commonly far from what theory advocates as ideal. Based on this, the purpose of this paper is to identify the justifications for using PMMS...

...Yulia Kasperskaya; Michael Tayles Purpose Several well‐known managerial accounting performance measurement models rely on causal assumptions. Whilst users of the models express satisfaction and link them with improved organizational performance, academic research, of the real‐world applications...

... Limited 2002 Continuous improvement Customer satisfaction Process management Performance measurement Companies using business excellence models identify normally a lot of potential improvement areas. The problem is to identify the improvements which have the highest positive effects...

... practice in the financial services industry, namely Berg et al. (1992), Cobb et al. (1995), Scrace and McAulay (1997), Lee (1997). But there is not single report available on non‐financial performance measurement (NFPM) in BFI. Therefore, considering the importance of the service sector...

... importance of intellectual capital to characteristics of the organization’s performance measurement systems. Due to their in‐depth knowledge of their entities’ business operations, internal auditors are used to provide the data for this study. The results of a survey administered to 54 internal auditors...

... for development of greater understanding of service quality measurement and makes a number of suggestions for dealing with these problems. Performance measurement Information Service Quality Public sector Private sector © MCB UP Limited 2001 These three problems give rise to a further...

... of China Performance measurement Discusses the role of internal audit in the socialist market economy, the need for supervision of enterprises through internal audit and the way in which various stakeholders benefit. Makes a case for why internal audit uniquely fulfils the supervisory role and should...

... that measurement facilitates evaluation, thereby enabling control to be exercised. Accountability Management accounting Performance measurement Strategic planning The present size of the discourse concerning the evaluation of business performance and addressing empirical research, critical...

... to the lowest bidder, whether qualified or not[ 4 ]. © MCB UP Limited 1996 Efficiency Internal audit Nationalized industries Outsourcing Performance measurement Privatization In the USA outsourcing goes back to the nineteenth century. For example, private investors often owned transport...

... control and performance measurement in hierarchical organizations has been transformed to one of compiling costs for periodic financial statements[ 5 , p. 254].. The search for a wider framework in which to study accounting has been undertaken by several writers including Laughlin[ 14 ] who concluded...

... in IT is generally determined on the basis of positive NPV. Project managers impose non‐negotiable performance targets on analyst/programmers. Current managerial fixation on performance measurement and control does not guarantee financial payback from IT investment. IT strategy audits focus too narrowly on financial...

... accounting Performance measurement Several recent articles, notably Kaplan and Norton[ 1 ] and Hazell and Morrow[ 2 ], point to the benefits that may be achieved by benchmarking without providing hard evidence which justifies the time and expense. That we can benefit from sharing the experiences...

... influence will reap the fate of the dinosaur. 20 MAJ 2,3 · 1987 © MCB UP Limited 1987 Auditing Management Performance Measurement Surveys ...