haku: @author Smith, M. / yhteensä: 54
viite: 37 / 54
| Tekijä: | Smith, M. |
| Otsikko: | Decision-making in the face of conflicting evidence |
| Lehti: | Management Accounting (London)
1993 : FEB, VOL. 71:2, p. 34-35 |
| Asiasana: | DECISION MAKING CONFLICT MANAGEMENT ACCOUNTING |
| Kieli: | eng |
| Tiivistelmä: | Management accounting decisions are normally based on quantitative and qualitative factors, incorporating both financial and non-financial indicators. Problems arise when quantitative and qualitative characteristics need to be weighted in order to reach a compromise, especially when conflicting messages are being conveyed by the different data sources. Malcolm Smith reports on a UK study conducted at the City University Business School which suggests that, while qualitative information can provide a useful indication of potential performance, great care must be taken in its integration with financial data. |
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