英國國際會計研究生課程講義---管理會計managementaccounting--_lecture_(存儲版)
【正文】 Can reflect market valuation ‘anomalies’ ? Source : Merchant (2022) Performance Measurement in Practice… Source : Emmanuel, Otley amp。) for dissimilar activities amp。 EVA vs. ROI Debate (see : Emmanuel et al., 1990, pp. 242246) Adopting a more Flexible, ProfitConscious or even NonAccounting Style of Performance Evaluation ? (see : Hopwood, 1972) Multiple Performance Indicators ? The case for the Balance Scorecard (see : Kaplan amp。 10) Stage 4 – Assessment (by the end of week 12) The Contribution of Management Accounting Information to Management Control… Objectivity ! Comparability ! Aggregation ! Accuracy ? Completeness ? Financial Control vs. Organisational Control… 。 Drury (1996) 。163。 Datar, 1989) “… to have any discernible positive impact on managers? motivation, measures should be regarded by the managers themselves not only as independently verifiable and free of any personal bias (the element of objectivity), but also as capable of capturing and reflecting all relevant actions and behaviours (the element of pleteness)” (Lawler, 1976) Behavioural Consequences of Performance Measures… Source : Simmons, 1995. “What you measure is what you get…” Source : Anthony amp。The Main Principles behind the Balanced Scorecard… Emphasis on Performance Management (not only Measurement) An Explicit Link with Strategy… CombinationofMeasures System amp。 Datar, 1989) “…measure sensitivity [or precision] prescribes that the measure changes swiftly to signal a (desirable / undesirable) managerial action” (Banker amp。 audits available ! + Measured on a timely (quarterly, monthly or even daily) basis ! + Understandable they provide clearcut mon decision rules for decision making ! + Comparable provide mon measures (in 163。 behaviours that give rise to the final results ? reflect only what can be measured in moary values ?
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