haku: @indexterm BEHAVIOURAL ACCOUNTING / yhteensä: 54
viite: 9 / 54
| Tekijä: | Siegel, G. |
| Otsikko: | Measuring Intangibles and Improving Performance with Behavioral Accounting |
| Lehti: | Journal of Cost Management
2000 : JUL-AUG, VOL. 14:4, p. 5-12 |
| Asiasana: | BEHAVIOURAL ACCOUNTING PERFORMANCE APPRAISAL MEASUREMENT |
| Kieli: | eng |
| Tiivistelmä: | This article offers examples of how behavioral accounting can be applied to the business practitioner's world and the author states that CFO's in leading-edge corporations should use behavioral accounting along with traditional accounting and financial tools to enhance their effectiveness in their new and emerging roles as business partners and key decision-support specialists. The article also provides a number of exhibits and considers following topics: 1) What is behavioral accounting; 2) What can be a measure for it; 3) How to use behavioral accounting. The author studies these questions with an example of two virtual firms X and Y. |
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