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 currently available from this repository. You may be able to access a copy if URLs are provided)
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:||B.A. Rutherford|
|Date Deposited:||27 May 2009 06:08|
|Last Modified:||05 Jun 2014 15:17|
|Resource URI:||https://kar.kent.ac.uk/id/eprint/5162 (The current URI for this page, for reference purposes)|