Accounting and performance measurement : issues in the private and public sectors
著者
書誌事項
Accounting and performance measurement : issues in the private and public sectors
Paul Chapman, c1996
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注記
Includes bibliographies
内容説明・目次
内容説明
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.
目次
PART I: THE PRIVATE SECTOR
The Accounting Challenge - Irvine Lapsley and Falconer Mitchell
Performance Measurement in the Private and Public Sectors
Financial Statements and Performance Measurement - Geoffrey Whittington
Regulating Change - Sir David Tweedie
The Role of the Conceptual Statement in Standard-Setting
Assets' Versus Firm's Value - William T Baxter
What if the Parts Exceed the Whole
On the Microeconomic Foundations of Financial Ratio Analysis - Huw Rhys and Mark Tippett
Directors' Perceptions of the Effects and Values of Share Option - Don Egginton et al
Activity Performance Measures and "Tableaux de Bord" - David Hatherly and Tom BrownThe Measurement of Audit Quality John Innes
The Theory of Constraints and Performance Measurement - Chris Salafatinos
PART II: THE PUBLIC SECTOR
Reflections on Performance Measurement in the Public Sector - Irvine Lapsley
Effectiveness - The Holy Grail of Accounting Measures of Performance - John Small
Governance in the National Health Service - Michael Mumford
Pragmatic Considerations and the Joint Cost Dilemma - Falconer Mitchell
Performance Management in the Social Services - Sue Llewellyn
Its Meaning and Measurement
Accounting for the Performance of Scottish Bus Companies, 1978-1993 - George Harte
The Rise and Fall of Value for Money Auditing - Mary Bowerman
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