Results 81 to 90 of about 2,876 (170)

How Can Accountants Enhance (or Save) Natural and Cultural Capital Valuation? Engaging Academics: A Collaboration with CPA Canada and the Canadian Commission for UNESCO*

open access: yesAccounting Perspectives, Volume 24, Issue 1, Page 21-46, March 2025.
ABSTRACT Accountants should engage more with natural and cultural capital accounting to make tools more accessible and to ensure critical information is provided to decision‐makers. While ecological economists have continued to innovate and design tools, corporate‐level accounting has seemingly lagged behind.
S. Leanne Keddie   +2 more
wiley   +1 more source

THE IMPORTANCE OF MEASURING INDIVIDUAL PERFORMANCE TO INCREASE ORGANIZATIONAL PERFORMANCE [PDF]

open access: yesJournal of Defense Resources Management, 2011
Management theory and practice suggest a wide range of instruments used in organizations in order to measure performance, whether individual or organizational.
Ecaterina Livia TĂTAR
doaj  

Balanced Scorecard: an empirical study of small and medium size enterprises

Balanced Scorecard: um estudo empírico sobre pequenas e médias empresas

Balanced Scorecard: estudio empírico sobre pequeñas y medianas empresas

open access: yesRevista Brasileira de Gestão De Negócios, 2013
Theory attributes advantages to the Balanced Scorecard as a performance evaluation method, when compared to exclusively financial measures. This study aims at analyzing Balanced Scorecard use and awareness rates amongst small and medium Portuguese ...
MACHADO, Maria João Cardoso Vieira
doaj   +1 more source

What Are the Performance Indicators for Successful New Product Development Projects in Small and Medium‐Sized Enterprises?*

open access: yesAccounting Perspectives, Volume 24, Issue 1, Page 125-155, March 2025.
ABSTRACT New product development (NPD) has become essential for many small and medium‐sized enterprises (SMEs) to ensure their competitiveness and survival. However, NPD is fraught with pitfalls that can lead to project failure. To increase the likelihood of success, SMEs need to monitor the performance of their NPD projects using accurate indicators ...
Caroline Blais, Josée St‐Pierre
wiley   +1 more source

Physicians' hybridisation with accounting in public hospitals

open access: yesAccounting &Finance, EarlyView.
Abstract Accounting information has become an integral part of management tools in public hospitals. Following COVID‐19, the crisis in the supply chain and the war in Ukraine severely impacted the financing of public hospitals. In response to this multi‐crisis environment, physicians have increased their awareness on an efficient use of scarce ...
Susana Gago‐Rodríguez   +2 more
wiley   +1 more source

Balanced scorecard recontruction through value of Khalifatullah fil Ardh – Abdullah

open access: yesJournal of Economics, Business & Accountancy Ventura, 2018
This study aims to reconstruct the basis and perspective on the balanced scorecard. The basic assumptions and perspectives in the balanced scorecard only prioritize material aspects.
Diana Nurindrasari   +2 more
doaj   +1 more source

Productivity dynamics among union locals in the United States

open access: yesEconomic Inquiry, EarlyView.
Abstract Using panel data on union locals in the United States we examine the dynamics of the union sector, investigating the impact of inter‐union competition on locals' productivity and survival. We find low entry rates, high exit rates and high levels of productivity dispersion in the sector.
Thomas Breda, Alex Bryson, John Forth
wiley   +1 more source

Software de balanced scorecard: proposta de um roteiro de implantação Balanced scorecard software: proposal of a guideline implementation

open access: yesProduction, 2006
Em 1992, o conceito de Balanced Scorecard (BSC) foi apresentado por Robert Kaplan e David Norton e em razão de sua disseminação muitas empresas que o adotaram e passaram por processos de fusões e aquisições tiveram suas informações aumentadas ...
Oswaldo Keiji Hikage   +2 more
doaj   +1 more source

Continuous Feedback for Data‐Driven Organisational Change: Implementing OTTO's Digital Heartbeat

open access: yesInformation Systems Journal, EarlyView.
ABSTRACT Organisations implementing change initiatives routinely fail to maintain alignment between strategic intent and daily operations, detect emerging issues early or build sustainable data habits for continuous improvement. This paper examines how organisations can address these challenges through high frequency, data‐driven feedback systems that ...
Benjamin van Giffen   +4 more
wiley   +1 more source

Explanation of the Firms` Strategic Plan Implementation Map [PDF]

open access: yesمطالعات مدیریت راهبردی, 2012
The research is a case study one and is conducted in Tam IranKhodro Company during 1388. This company has used balanced scorecard method to implement strategic plan and evaluate strategic goals, in order to design a strategic map for the company and make
Mohammad Mehdi Parhizgar, Mina Jazani
doaj  

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