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Non-financial Indicators of the Construction Business Management Effectiveness Evaluation
Lecture Notes in Civil Engineering, 2023Nataliia Kraus, , Kraus Kateryna
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Economic and non-financial performance indicators in universities
Public Management Review, 2007Abstract This article presents the findings of a project investigating the intended and unintended consequences of the contemporary performance-driven environment in the Australian higher education sector (AHES) focusing on the performance mechanisms used and the performance information required.
James Guthrie, Ruth Neumann
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Non-financial Performance Indicators: The Power of Measures to Operationalize the Law
2020The 254/2016 Legislative Decree, which is implementing in Italy the Directive 2014/95/EU on Non-Financial Information (NFI), has made it mandatory to convey NFI to improve economic, social and environmental corporate communication. An effective mean to operationalize the law is the use of Sustainability Performance Indicators (SPIs). These are powerful
Domenico Raucci +3 more
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Management of financial and non-financial indicators of enterprise
Экономика и предпринимательство, 2020В статье рассмотрены вопросы анализа внутренней информации, которая получается при обработке первичных документов, обобщающих или группирующих информацию и формирующих необходимые отчеты. Анализируя и обобщая полученную информацию, руководители разных уровней определяют будущие варианты развития различных производственных ситуаций, прогнозируют ...
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Non-Financial Indicators and Strategic Management Accounting
2012For Anthony (1965, p. 17), management control is ‘the set of accounting and financial verification tools based on predefined objectives’; in other words, a verification planning process. The conventional approach to management accounting discloses a tension among the processes of strategic management, management control and operational control. Johnson
Evelyne Poincelot, Gregory Wegmann
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RESPONSIBILITY CENTERS: FROM FINANCIAL TO NON-FINANCIAL INDICATORS
EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA, 2020This article explores the possibility of using the principles of forming responsibility centers different from the principle of linking to the financial structure, based on business processes that make up the model of the company. The approaches to the organization of areas of responsibility for non-financial indicators in economic entities are ...
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Impact of non-financial indicators on managing corporate value growth
Экономика и предпринимательство, 2021В статье дана оценка результатов эмпирических исследований ученых о влиянии нефинансовых факторов на рыночную стоимость компаний и необходимости их учета наравне с финансовыми при управлении ростом их капитализации. Рассмотрена динамика рыночной стоимости и нефинансовых показателей социальной и экологической ответственности на примере компаний ...
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RECOMMENDATIONS FOR NON-FINANCIAL INDICATORS MODEL CONSTRUCTING
Высокие технологии и инновации в науке: сборник статей LIX международной научной конференции (Санкт-Петербург, Январь 2025)Текущие методы управления цифровой трансформацией теряют свою эффективность, не успевая за изменениями современной бизнес-среды. В статье представлены рекомендации по построению модели нефинансовых показателей эффективности продукта и предприятия в целом, учитывающие современные особенности и изменчивость бизнес-среды.
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Agribank and non-financial business performance indicators
Journal of Finance & Accounting ResearchAgribank, as a major state-owned bank in Vietnam, has consistently achieved strong business results. In addition to financial indicators, Agribank has placed significant emphasis on non-financial metrics, particularly in sustainability and social responsibility.
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Financial and non-financial indicators for assessing a company's sustainability
Eurasian Business Conference 2025 “Sustainable Business Practices: Turning Challenges into Long-lasting Innovations”The assessment of corporate sustainability has evolved from an exclusively financial analysis to a complex framework that integrates economic, social, and environmental dimensions. In the current context, both globally and in the Republic of Moldova, sustainable corporate performance is increasingly linked to the use of non-financial indicators and to ...
Ecaterina Burlea, Ana Spînu
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