Back to basics with divisional performance assessment
Back to basics with divisional performance assessment
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.
26-29
Woodward, David
9d2e5339-0477-488c-aad0-0244e63e4736
1991
Woodward, David
9d2e5339-0477-488c-aad0-0244e63e4736
Woodward, David
(1991)
Back to basics with divisional performance assessment.
Management Accounting, 69 (5), .
Abstract
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.
This record has no associated files available for download.
More information
Published date: 1991
Identifiers
Local EPrints ID: 36681
URI: http://eprints.soton.ac.uk/id/eprint/36681
ISSN: 0025-1682
PURE UUID: 990f6385-38b7-43f7-b818-816eb03aa4cb
Catalogue record
Date deposited: 19 Jun 2007
Last modified: 11 Dec 2021 15:33
Export record
Contributors
Author:
David Woodward
Download statistics
Downloads from ePrints over the past year. Other digital versions may also be available to download e.g. from the publisher's website.
View more statistics