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The book explores performance measurement in organizations, emphasizing its role in assessing management effectiveness and stakeholder value. It highlights key definitions from Moullin and Kelvin regarding the importance of quantifying performance. The text advocates for the Economic Value Added (EVA) framework, developed by Stern Stewart & Company, as a superior alternative to traditional financial metrics, citing its reliability and resistance to manipulation through "creative accounting." This shift underscores the evolving landscape of corporate governance and performance evaluation.
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Performance Measurement: A Comparative Study of EVA and Traditional Performance Measurement Techniques, Shivani Gupta
- Sprache
- Erscheinungsdatum
- 2012
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- (Paperback)
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