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Back to basics with divisional performance assessment

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.
0025-1682
26-29
Woodward, David
9d2e5339-0477-488c-aad0-0244e63e4736
Woodward, David
9d2e5339-0477-488c-aad0-0244e63e4736

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

Record type: Article

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.

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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

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Date deposited: 19 Jun 2007
Last modified: 11 Dec 2021 15:33

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Contributors

Author: David Woodward

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