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Identification of the Non-financial Indicators of the Organization’s Quality
2019The priority of every business subject is to evaluate the quality of the organization. The owners of the organization evaluate the quality in terms of the return on investment and of appreciation of the invested capital. The management understands the quality relating to the aspects such as company’s prosperity, stable market share, satisfied and loyal
Šimonová, Stanislava +1 more
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Non-financial indicators and sustainability reporting. An ethnographic investigation of dilemmas
Journal of Applied Accounting ResearchPurpose Attention to what the implementation of sustainability reporting (SR) can entail is ethnographically studied in this article. This practice-based study clarifies dilemmas in the “objective mirage” of non-financial indicators.
Boucaud, Lucas, Letiche, Hugo
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Measuring Enterprise Performance: Financial and Non-Financial Indicators
Ovidius University Annals, Economic Sciences Series, 2012The economic environment and businesses, in particular, have evolved significantly over the past decade, becoming increasingly competitive and complex. Under these circumstances, companies have to meet a heavy burden: they need to continuously adapt their activity to dynamic market developments and develop sophisticated performance measurement ...
Ionescu Alexandra +2 more
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Non-financial indicators in transitional economies: an impasse or a neglected tool?
Journal of Accounting & Organizational ChangePurpose Non-financial indicators (NFIs) redirect attention from financial metrics to a broader spectrum of indicators related to the effectiveness of internal processes. While their adoption in past has been driven by internal corporate decisions, the approval of the EU directive has established ESG reporting as
Jiří Dokulil +2 more
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Inbound open innovation in SMEs: indicators, non-financial outcomes and entry-timing
Technology Analysis & Strategic Management, 2016This study contributes to the literature on inbound open innovation in three ways. Firstly, it verifies the suitability of three groups of innovation activities (external information sources, cooperation and acquisition of machinery, knowledge or R&D) as indicators of open innovation, by modelling their relationship with the openness of the development
Franciane Paz Hochleitner +2 more
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Macroeconomic and macro-financial factors as leading indicators of non-performing loans
Journal of Economic Studies, 2021Lenno Uusküla, Karsten Staehr
exaly
Impact of Non-financial Performance Indicators on Planning Process Efficiency
International Advances in Economic Research, 2021Jiří Dokulil +2 more
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