Accounting and performance measurement : issues in the private and public sectors

Author(s)

• Lapsley, Irvine
• Mitchell, Falconer

Bibliographic Information

Accounting and performance measurement : issues in the private and public sectors

edited by Irvine Lapsley and Falconer Mitchell

Paul Chapman, c1996

Note

Includes bibliographies

Description and Table of Contents

Description

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.

Table of Contents

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

by "Nielsen BookData"

Details

• NCID: BA31629595
• ISBN:
  • 1853963240
• Country Code: uk
• Title Language Code: eng
• Text Language Code: eng
• Place of Publication: London
• Pages/Volumes: viii, 216 p.
• Size: 24 cm
• Classification:
  • DC20 : 657
• Subject Headings:
  • LCSH : Accounting
  • LCSH : Managerial accounting
  • LCSH : Expenditures, Public