英國(guó)國(guó)際會(huì)計(jì)研究生課程講義---管理會(huì)計(jì)managementaccounting--_lecture_-文庫(kù)吧在線文庫(kù)
【正文】 Shortsighted ? emphasis is on shortterm performance, while managerial performance is also concerned with more longterm considerations… Sources : Merchant (2022) 。 information overload ?? hypothesised and not empirically tested importance weights and causal linkages among the various measures ? Cost Effectiveness ? can involve outofpocket costs to cover the development of (new ?) measures and the process of implementation ? Source : Merchant (2022) ComputerAssisted Learning in MA (p/g) Stage 1 – SelfDirected Learning (start immediately !!!) Stage 2 – Small Group Meetings (by end of week 8) Stage 3 – Workshops (weeks 8 amp。 Norton, 1992, 1993, 1996) see also : Ittner amp。 units operating in different environments and settings ! + Cost effective, as produced for financial reporting purposes ! + Consistent with areas monitored by the main stakeholders ! Sources : Merchant (2022) 。 Merchant (1990) Performance Measurement in Practice… Source : Ittner amp。 Merchant (1989) Otley?s Performance Management amp。 Control Framework “What you measure is what you get…” Source : Anthony amp。 Larcker (1998) AccountingBased Measures Pros amp。 Drury (1996) 。 Larcker (1998) Combinations of Measures Pros amp。 other) elements! + Congruence Goal ? Behaviour Congruence !! + Timely Leading ? Lagging Performance Indicators ! + Cost effective, do not require any pany measurement expense ! Understandability ? no. of measures amp。 Cons… Congruence ? do not reflect well changes in the firm’s economic value ? Controllability ? affected by many of the same macroeconomic distortions that affect the market measures ? affected by interdependencies within the firm ? Completeness ? reflect only results (outes), not activities amp。 Rel
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