Back to basics with divisional performance assessment

Woodward, David (1991) Back to basics with divisional performance assessment. Management Accounting, 69, (5), 26-29.


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In the concern with developing more complex models for assessing divisional performance, are we in danger of forgetting that if the profit figure and the investment base are not correctly specified initially, ever-more sophistocated interpretations of their relationship will not alone ensure goal congruence of division and headquarters? asks David Woodward.

Item Type: Article
ISSNs: 0025-1682 (print)
Related URLs:
Subjects: H Social Sciences > HG Finance
H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Divisions : University Structure - Pre August 2011 > School of Management
ePrint ID: 36681
Accepted Date and Publication Date:
Date Deposited: 19 Jun 2007
Last Modified: 31 Mar 2016 12:05

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