...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...

... in the financial services industry. © MCB UP Limited 2002 Performance measurement Performance criteria Banking Financial services Management accounting Institutional analysis The shortcomings of traditional management accounting systems (MAS), in terms of their validity, accuracy...

... of the paper, some extensions of the model, based on the customer satisfaction‐oriented evaluation of process improvements, are discussed. Continuous improvement Customer satisfaction Process management Performance measurement Companies using business excellence models identify normally a lot...

... 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...

... pursuing service quality for the user. © MCB UP Limited 2001 Performance measurement Information Service Quality Public sector Private sector There is a healthy interest within individual organisations in both sectors in issues of quality improvement (e.g. performance...

... MCB UP Limited 1997 Corporate governance Directors External audit Internal audit People’s Republic 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...

... for measurement[ 20 ]. Measurement enables the comparison of the constituents of performance: © MCB UP Limited 1996 Accountability Management accounting Performance measurement Strategic planning The present size of the discourse concerning the evaluation of business performance...

... and effective means of accomplishing tasks, and to oversee the carrying out of the programme. © MCB UP Limited 1996 Efficiency Internal audit Nationalized industries Outsourcing Performance measurement Privatization Current privatization efforts, particularly in Eastern Europe, dwarf...

... that the role of management accounting has changed so that it is no longer relevant to managerial needs, stating of management accounting systems: Their original purpose of providing information to facilitate cost control and performance measurement in hierarchical organizations has been transformed to one...

... 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...

... Management 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...

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