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.
|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
|Date Deposited:||19 Jun 2007|
|Last Modified:||02 Mar 2012 11:47|
|RDF:||RDF+N-Triples, RDF+N3, RDF+XML, Browse.|
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