A Performance Measurement Case for Managerial Accounting
نویسنده
چکیده
This instructional case is designed to develop students’ understanding of strategic performance measurement concepts. Case requirements ask students to interpret operating results, evaluate a current performance measurement system, and then construct a balanced scorecard for the company described in the fictitious case narrative. The case is appropriate for MBA and upperlevel undergraduate accounting students.
منابع مشابه
Application of the two-stage DEA model for evaluating the efficiency and investigating the relationship between managerial ability and firm performance
The aim of this study is to investigate the relationship between managerial ability and firm performance. First, we introduce a new two-stage DEA model with a fuzzy multi-objective programming approach for evaluating the performance of companies listed on the Tehran Stock Exchange. In this regard, the stable operation of companies, into two sub-process, have divided, which includes the profitab...
متن کاملStrategic Performance Measurement of Employees based on Project Efficiency and Effectiveness
One of the most important issues in strategic management is enhancing employees’ motivation to contribute in the implementation of strategies; because they usually do not pay necessary attention to strategies. Accordingly, it is required to consider and calculate their roles in implementing strategies. In terms of employees’ role in the organization, they have managerial (goal setter) and/or no...
متن کاملAn empirical investigation of the relationship between strategic performance measurement systems, role clarity, psychological empowerment and work outcomes
This study examines the effect of strategic performance measurement systems (PMS) on managers’ role clarity, psychological empowerment, job satisfaction and managerial performance. Data were collected using a survey of 83 strategic business unit managers from Australian manufacturing organisations. Consistent with the need to define the underlying theoretical properties of management accounting...
متن کاملSucceeding in managerial accounting. Part 2: a structural equations analysis
Does the type of knowledge, and levels of ability and experience needed, depend on rank in managerial accounting? Are the knowledge, ability, and experience needed for managerial accounting success, consistent with the Libby & Luft (L&L) model (1993) of the determinants of judgment performance in accounting? We explore these questions using structural equation models of the performance evaluati...
متن کاملExploratory Evidence on Accounting System, Annual Report Review and New Public Management
This study is about the exploration of accounting system and annual report review process in the context of new public management initiative in Australia. A Government Department in the Australian Capital Territory has been adopted as the field for investigation. Qualitative research methodology was chosen to obtain a better understanding of the phenomena. Case based research method was used in...
متن کامل