Tekijä: | Sharman, P. |
Otsikko: | Using performance architecture to create economic value |
Lehti: | Journal of Cost Management
2001 : NOV/DEC, VOL. 15:6, p. 11-16 |
Asiasana: | MANAGEMENT ACCOUNTING ORGANIZATIONAL PERFORMANCE PERFORMANCE APPRAISAL |
Kieli: | eng |
Tiivistelmä: | Management accountants structure their financial systems according to their personal training and experiences as reinforced by GAAP standards. GAAP standards do not necessarily express the needs and desires of other stakeholders in the organization. The performance of the financial team must be grounded in the context of the performance architecture of the entire organization. Process and activities at all levels of the organization are aligned according to this architecture. |
SCIMA