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How nonfinancial performance measures are used

Article Abstract:

Executives from Fortune 500 and Canadian Post 300 companies were surveyed to determine their attitudes about nonfinancial measures of business performance. Five categories of performance measures are considered, namely, customer service, market performance, goal achievement, innovation and employee involvement. Results show that in the customer service category, 92.9% of respondents considered customer satisfaction as important. About 79.1% rated market share as important in the market performance category while 83.4% of respondents chose productivity as important in the goal achievement category. In the innovation category, only 44.3% rated R&D productivity as important while 48.2% rated employee turnover as important in the employee involvement category.

Author: Covin, Teresa Joyce, Stivers, Bonnie P., Hall, Nancy Green, Smalt, Steven W.
Publisher: Institute of Management Accountants
Publication Name: Management Accounting (USA)
Subject: Business, general
ISSN: 0025-1690
Year: 1998
Surveys, Executives, Organizational effectiveness

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Characteristics of performance measures for external reporting

Article Abstract:

The results of an empirical study on the non-financial and financial information disclosed by French companies within their financial communication, are presented. The characteristics of relevance, reliability, and comparability of this information are examined. Findings show that majority of disclosures in non-financial information are not assessed.

Author: Westlund, Anders H., Bescos, Pierre-Laurent, Cauvin, Eric, Decock-Good, Christel
Publisher: Taylor & Francis Ltd.
Publication Name: Total Quality Management & Business Excellence
Subject: Business, general
ISSN: 1478-3363
Year: 2007
France, Science & research, Other Financial Vehicles, Security & commodity services, not elsewhere classified, Financial Record Keeping Services, Financial records management, Report

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The Metric System Measures Up

Article Abstract:

The United States is the only major nation that does not subscribe to the metric system. The confusing introduction of the metric system has alienated most Americans. Many claim the metric system is a more logical one than the English system. It is a mistake to try to convert English units to metric units. Learn the metric system by using it.

Author: Shoemaker, R.W.
Publisher: World Future Society
Publication Name: Futurist
Subject: Business, general
ISSN: 0016-3317
Year: 1984
United States, Metric system

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Subjects list: Research
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