Departmental Performance Evaluation in Marketing and Production Contexts Available to Purchase

Performance evaluation in production and marketing involves the application of a wide range of measures. These encompass the activities specific to each department type and those in which there is a common organisation‐wide interest. The results of a questionnaire survey of 134 marketing and 155 production managers suggest that accounting data have to be supplemented by non‐accounting data to satisfy managers' information requirements. Hence the utility of accounting data in the task of departmental assessment may be limited. Implications for management accounting are that management reporting must recognise these differential information needs, given the premise that performance evaluation is one of the essential tasks of managerial accounting.