Accounting and Performance Measurement: Issues in the Private and Public Sectors - Softcover

 
9781853963247: Accounting and Performance Measurement: Issues in the Private and Public Sectors
Softcover
ISBN 10: 1853963240 ISBN 13: 9781853963247
Publisher: SAGE Publications Ltd, 1996

Synopsis

The measurement of performance is a central focus of accounting but one which presents the accountant with a continuing challenge. Accounting performance measures are no more than surrogates for a complex and dynamic reality. Their selection and fit raises these fundamental measurement issues: the fragility of the money measurement unit; the limitation of asset values in the context of imperfect markets; the standardization of accounting syntax; the derivation of accounting ratios; and the verification and selection of measurements.

In addition to the use and impact of selected measures, the dimensions of performance to be measured, the interpretation of persona, the extent of disclosure and the social and economic context in which measures are produced and used are all concerns of the accounting information producer.

This collection comprises a broad range of chapters by a group of acknowledged accounting experts. Together they provide an investigation and analysis of these issues in both private and public sector settings. Their variety in focus, content and method reveals the scale of the challenge facing researchers in this important area of contemporary accounting.

"synopsis" may belong to another edition of this title.

Publisher
SAGE Publications Ltd
Publication date
1996
Language
English
ISBN 10 
1853963240
ISBN 13 
9781853963247
Binding
Paperback
Edition number
1
Number of pages
224
Editor
Lapsley Irvine, Mitchell Falconer

Other Popular Editions of the Same Title

9781558761407: Accounting & Performance Management: Issues in the Private & Public Sectors

Featured Edition

ISBN 10:  1558761403 ISBN 13:  9781558761407
Publisher: Markus Wiener Pub, 1996
Softcover