The Construction and Presentation of Performance Indicators in Executive Agency External Reports

Rutherford, Brian A. (2000) The Construction and Presentation of Performance Indicators in Executive Agency External Reports. Financial Accountability and Management, 16 (3). pp. 225-250. ISSN 0267-4424. (The full text of this publication is not available from this repository)

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Official URL
http://dx.doi.org/10.1111/1468-0408.00106

Abstract

For a variety of reasons, factors affecting the understandability and comparability of performance indicators, and perceptions of their status, may differ from those applying in the case of profit-seeking sector financial statements. This study examines the construction and presentation of performance indicators from the perspective of understandability, comparability and perceived importance. It identifies a number of aspects of reporting practice which may undermine these qualities.

Item Type: Article
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculties > Social Sciences > Kent Business School > Accounting and Finance
Depositing User: B.A. Rutherford
Date Deposited: 27 May 2009 06:08
Last Modified: 05 Jun 2014 15:17
Resource URI: http://kar.kent.ac.uk/id/eprint/5162 (The current URI for this page, for reference purposes)
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