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. (doi:10.1111/1468-0408.00106) (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) (KAR id:5162)
| 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. | |
| 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 |
|---|---|
| DOI/Identification number: | 10.1111/1468-0408.00106 |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Divisions > Kent Business School - Division > Kent Business School (do not use) |
| Depositing User: | Brian Rutherford |
| Date Deposited: | 27 May 2009 06:08 UTC |
| Last Modified: | 16 Nov 2021 09:43 UTC |
| Resource URI: | https://kar.kent.ac.uk/id/eprint/5162 (The current URI for this page, for reference purposes) |
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