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.
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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.
|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)|
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