MTU Library Catalogue

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Accounting and performance measurement : issues in the private and public sectors / edited by Irvine Lapsley and Falconer Mitchell.

Contributor(s): Lapsley, Irvine | Mitchell, F., Falconer.
Material type: materialTypeLabelBookPublisher: London : Paul Chapman, c1996Description: viii,216p : ill ; 24cm.ISBN: 1853963240; 9781853963247.Subject(s): Managerial accounting | Accounting | Organizational effectiveness | Expenditures, Public | Finance and Accounting | Management accounting & bookkeeping | Budgeting & financial management | Business & Management | Public finance accounting | Finance & accountingDDC classification: 657.0299 LAP
Holdings
Item type Current library Call number Copy number Status Barcode
General lending MTU Kerry North Campus Library First Floor Main 657.0299 LAP (Browse shelf(Opens below)) 1 Available 38888000407175
Total holds: 0

Enhanced descriptions from Syndetics:

The measurement of performance is a central focus of accounting but one which presents the accountant with a continuing challenge. Accounting performance measures are no more than surrogates for a complex and dynamic reality. Their selection and fit raises these fundamental measurement issues: the fragility of the money measurement unit; the limitation of asset values in the context of imperfect markets; the standardization of accounting syntax; the derivation of accounting ratios; and the verification and selection of measurements.

In addition to the use and impact of selected measures, the dimensions of performance to be measured, the interpretation of persona, the extent of disclosure and the social and economic context in which measures are produced and used are all concerns of the accounting information producer.

This collection comprises a broad range of chapters by a group of acknowledged accounting experts. Together they provide an investigation and analysis of these issues in both private and public sector settings. Their variety in focus, content and method reveals the scale of the challenge facing researchers in this important area of contemporary accounting.

Includes bibliographies and index.

Table of contents provided by Syndetics

  • Part I The Private Sector
  • The Accounting Challenge
  • Performance Measurement in the Private and Public Sectors
  • Financial Statements and Performance Measurement
  • Regulating Change
  • The Role of the Conceptual Statement in Standard-Setting
  • Assets' Versus Firm's Value
  • What if the Parts Exceed the Whole
  • On the Microeconomic Foundations of Financial Ratio Analysis
  • Directors' Perceptions of the Effects and Values of Share Option
  • Activity Performance Measures and "Tableaux de Bord"
  • The Measurement of Audit Quality John Innes
  • The Theory of Constraints and Performance Measurement
  • Part II The Public Sector
  • Reflections on Performance Measurement in the Public Sector
  • Effectiveness - The Holy Grail of Accounting Measures of Performance
  • Governance in the National Health Service
  • Pragmatic Considerations and the Joint Cost Dilemma
  • Performance Management in the Social Services
  • Its Meaning and Measurement
  • Accounting for the Performance of Scottish Bus Companies, 1978-1993
  • The Rise and Fall of Value for Money Auditing