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Measures that matter: Non‐financial performance
Strategy & Leadership, 1998Top management routinely accuses the investment community of being too “short‐term, bottom‐line‐oriented” in its assessments of share value. The difficulty of making strategic investments in such an environment is widely bemoaned. A new study by the Ernst & Young Center for Business Innovation, however, yields a surprising finding: major investors'
Jonathan Low, Tony Siesfeld
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Determinan Faktor Non-Financial Perusahaan terhadap Financial Performance
AKSES: Jurnal Ekonomi dan Bisnis, 2023The purpose of this research is to determine the influence of company non-financial factors, namely Environmental Performance and Corporate Social Responsibility, on Financial Performance. The population used in this research is all companies indexed by IDX-IC in 2019-2021.
Rindi Antika, Hayu Wikan Kinasih
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Non-financial performance measurement in manufacturing companies
The British Accounting Review, 2005Abstract The contemporary manufacturing environment is characterised by increased worker responsibility coupled with the measurement and reporting of numerous aspects of performance. At shop-floor level much of this performance measurement and reporting is non-financial.
Abdel-Maksoud, A, Dugdale, D, Luther, R
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Frontiers of Non-Financial Performance Reporting in New Zealand
Australian Accounting Review, 2001In 1989, legislation in New Zealand introduced requirements for non‐financial performance information in the public sector to be reported and audited. This paper describes the initial responses of the Institute of Chartered Accountants of New Zealand and the Audit Office to this challenge and examines their further development following a decade of ...
Ann Neale, June Pallot
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Performance measurement of networks: towards a non-financial approach
International Journal of Networking and Virtual Organisations, 2006This paper suggests that a holistic network-level Performance Measurement (PM) system could be used to control the business process and to guide the actors in networks to pursue common targets of the network. However, in the current literature, empirical evidence on network-wide PM seems to be limited to financial measures.
Lönnqvist, Antti, Kulmala, Harri
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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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Compensation for Non-financial Performance (ESG Scores)
2019In Chap. 4, the second component of the “Fair CEO Compensation” octagonal framework, namely, “Compensation for Non-Financial Performance” is discussed in depth. The status quo both in practice and in the literature, as well as the practical implications, are presented.
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International Journal of Business Governance and Ethics
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Marzo, Giuseppe +2 more
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Marzo, Giuseppe +2 more
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Non-financial performance in product market and capital expenditure
Journal of Business Research, 2016Abstract This paper analyzes the antecedent conditions of capital expenditure to fill a gap in the literature. This paper argues that non-financial performance measures related to product status and product market may influence corporate capital investment decisions. Industrial product market competition also compels companies to adopt incentives for
Li-Kai Liao, Yi-Mien Lin, Tsung-Wen Lin
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Emotional intelligence, technology strategy and firm's non-financial performance
2017 Moratuwa Engineering Research Conference (MERCon), 2017It is necessary to understand, communicate and assimilate technology strategy with business strategies to increase the performance of a business. The literature also supports that successful organisations should adopt emotionally intelligent strategies to reach competitive advantage and sustainable growth.
S. M. Nanayakkara +2 more
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