Journal of Public Budgeting, Accounting & Financial Management, 2021 PurposeAlthough the topic of performance budgeting has received considerable attention in the literature, it is mainly explored in the field of public management and administration, and little research exists in the field of public sector accounting. The purpose of this paper is to provide more insight into how non-performance indicators are integrated
Tjerk Budding +2 more
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Dimensions for the Non-Financial Indicators Metric for Production Chains
International Journal for Innovation Education and Research, 2021 There's an apparent gap as in understanding how organizations measure performance. This gap is due to the nature and complexityof the Business Structure and the extent of the owner-managers who are willing to participate in the research process. Throughout the same argument, organizations within each link of the production chains do not have the ...
Margarete Arbugeri +4 more
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Reporting to God. The religious background of corporate social responsibility in Islamic enterprises – airlines [PDF]
Zeszyty Teoretyczne Rachunkowości, 2022 Purpose: The aim of the article is to present the role played by ethics and religion in shaping the concept of corporate social responsibility (CSR) on the example of Islam.
Małgorzata Czerny, Magdalena Kowalczyk
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The Effect of Quality Level of Voluntary Disclosure of Financial and Non-Financial Key Performance Indicators on the Earnings Forecast [PDF]
راهبرد مدیریت مالی, 2015 Many studies have been carried out to evaluate the effect of variables such as firm size, forecast horizon, financial leverage ratios, etc. on the earning forecast accuracy.
mohammad mahmoodi +2 more
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Life Support Paradigm — a New Idea for the Development of Accounting and Reporting
Учёт. Анализ. Аудит, 2021 The article provides a comprehensive authors' study of a new accounting and reporting paradigm, which takes into account the interdependence of the life support of stakeholders and economic agents in the face of uncertainty, risks, new opportunities ...
O. V. Rozhnova, T. V. Lesina
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The place of reporting in the management of financial results of the enterprise
Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2021 The purpose of the article is to determine the place and impact of indicators of financial, non-financial and internal reporting on the management of financial results of enterprises.
O.O. Nesterenko
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Performance evaluation model of Romanian manufacturing listed companies by fuzzy AHP and TOPSIS
Technological and Economic Development of Economy, 2020 We are interested in the hierarchy of the main Romanian companies in the manufacturing industry by considering eight financial and seven non-financial indicators.
Adrian Ioan Ban +4 more
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Joint impact of ERP systems and non financial performance indicators on corporate financial performance: Evidence from French listed companies [PDF]
Management Science Letters, 2015 This paper aims to examine the joint impact of Enterprise Resource Planning systems (ERP systems) and Non Financial Performance Indicators (NFPI) on corporate financial performance.
Ahmed Kouki
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Sustainability Performance Indicators and Non-Financial Information Reporting. Evidence from the Italian Case [PDF]
Administrative Sciences, 2020 Non-financial reporting is a growing topic, and the adoption of the EU Directive 2014/95/EU on non-financial information (NFI) is increasing the use of this reporting. One of the most distinctive elements of guidelines and standards that are widely used to draw-up reports on NFI is sustainability performance indicators (SPIs).
Domenico Raucci, Lara Tarquinio
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MODERN APPROACHES REGARDING THE ASSESSMENT OF THE COMPANY’S OVERALL PERFORMANCES [PDF]
Annals of the University of Oradea: Economic Science, 2010 The importance of this research can be supported by ambitious goals that are attributed to performance measurement / assessment of a company such as: improving company performance, optimization of company’s management and motivating staff. In the current
Pintea Mirela-Oana, Achim Monica-Violeta
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