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A socio-economic paradigm for analysing managers' accounting choice behaviour

Article Abstract:

The accounting practices chosen by managers can be studied through the use of a socio-economic paradigm to better explain the factors that influence data provided for the capital markets. Managers can then better understand the link between socio-economic concerns and the company's value. Paradigms are used by social science researchers to examine the relationship between people, their aims and the way these aims are pursued. A socio-economic paradigm could be more predictive than the existing economic paradigm.

Author: Mangos, Nicholas C., Lewis, Neil R.
Publisher: Emerald Group Publishing, Ltd.
Publication Name: Accounting, Auditing and Accountability
Subject: Business
ISSN: 0951-3574
Year: 1995
Analysis, Accounting, Practice, Social accounting

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Measuring general managers' performances: market, accounting and combination-of-measures systems

Article Abstract:

A study conducted to examine the performance measurement tools used to evaluate and reward managers' performances is discussed.

Author: Merchant, Kenneth A.
Publisher: Emerald Group Publishing, Ltd.
Publication Name: Accounting, Auditing and Accountability
Subject: Business
ISSN: 0951-3574
Year: 2006
United Kingdom, Employee Evaluation, Methods, Evaluation, Employee performance appraisals, Performance appraisals

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