Rutherford, B.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. (Contact us about this Publication) | |
| 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: | Brian A Rutherford |
| Date Deposited: | 27 May 2009 06:08 |
| Last Modified: | 14 Jan 2010 14:19 |
| Resource URI: | http://kar.kent.ac.uk/id/eprint/5162 (The current URI for this page, for reference purposes) |
- Depositors only (login required):
