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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Perceptions of Justice : Non-Financial Performance Indicators and Trust
, 2015 This thesis reviews the behavioural effects of one of management accountings most extensively applied control tools: The performance appraisal. Employees are subject to performance appraisal on a regular basis, influencing perceptions of the employer, ourselves and our work life. It is on this perception we act, making appraisal a powerful tool.
Matthiasen, Jakob Hjort
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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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NON-FINANCIAL INDICATORS FOR EVALUATION OF BUSINESS ACTIVITY
European Integration Studies, 2012 It is well-known that financial reports are the main source of information about company performance, and basing on them the business activities and financial position of a company are evaluated. However, under conditions of contemporary economic development company management cannot rely only on the evaluation system of financial indicators in order ...
Inta Kotane, Irina Kuzmina-Merlino
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Bank failure prediction: corporate governance and financial indicators
, 2023 This paper reiterates the importance of corporate governance in banks. Failure prediction studies have mainly relied on using financial ratios as predictors. The most suitable financial predictors for banks are financial ratios following the CAMEL rating
Yazdifar, Hassan +8 more
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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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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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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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