Accounting and Performance Measurement: Issues in the Private and Public Sectors - Couverture souple

Couverture souple

ISBN 10 : 1853963240 ISBN 13 : 9781853963247

Editeur : SAGE Publications Ltd, 1996

Synopsis

The measurement of performance is a central focus of accounting but one which presents the accountant with a continuing challenge. Accounting performance measures are no more than surrogates for a complex and dynamic reality. Their selection and fit raises these fundamental measurement issues: the fragility of the money measurement unit; the limitation of asset values in the context of imperfect markets; the standardization of accounting syntax; the derivation of accounting ratios; and the verification and selection of measurements.

In addition to the use and impact of selected measures, the dimensions of performance to be measured, the interpretation of persona, the extent of disclosure and the social and economic context in which measures are produced and used are all concerns of the accounting information producer.

This collection comprises a broad range of chapters by a group of acknowledged accounting experts. Together they provide an investigation and analysis of these issues in both private and public sector settings. Their variety in focus, content and method reveals the scale of the challenge facing researchers in this important area of contemporary accounting.

Détails de l'édition

• Éditeur: SAGE Publications Ltd
• Date d'édition: 1996
• Langue: anglais
• ISBN 10: 1853963240
• ISBN 13: 9781853963247
• Reliure: Broché
• Nombre de pages: 224
• Éditeur: Lapsley Irvine, Mitchell Falconer
• Coordonnées du fabricant: non disponible
• Personne responsable: non disponible