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Studies in Managerial and Financial Accounting最新文献

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Perspectives on International Financial Reporting and Auditing in the Airline Industry 航空业国际财务报告与审计展望
Pub Date : 2022-02-03 DOI: 10.1108/s1479-3512202235
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引用次数: 0
Non-Financial Disclosure and Integrated Reporting: Practices and Critical Issues 非财务披露和综合报告:实践和关键问题
Pub Date : 2020-03-12 DOI: 10.1108/s1479-3512202034
Lucrezia Songini, A. Pistoni, Pierre Baret, M. Kunc
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引用次数: 3
Performance Measurement and Management Control: The Relevance of Performance Measurement and Management Control Research 绩效测量与管理控制:绩效测量与管理控制的相关性研究
Pub Date : 2018-08-21 DOI: 10.1108/s1479-3512201833
A. M. Farrell, M. Epstein
While balanced scorecards, strategy maps, and causal linkage models have been applied extensively by profit organizations over the last two decades, a similar approach to analysis, called logic models, has been increasingly applied by non-profit and other social-purpose organizations. This chapter provides a discussion of the basics of logic models and shows their application in three different settings, which include personal improvement, the social impact of business schools, and corporate governance. The chapter also provides an extensive discussion on field research and a case study of a leading international business school, wherein logic models were applied followed by social impact measurement. Finally, the chapter includes suggestions for future research that is needed to improve the applications of logic models and social impact measurement and the success of social-purpose organizations including business schools.
在过去的二十年里,平衡计分卡、战略地图和因果关系模型被利润组织广泛应用,而一种类似的分析方法,即逻辑模型,也越来越多地被非营利组织和其他社会目的组织所应用。本章讨论了逻辑模型的基础知识,并展示了它们在三种不同环境中的应用,包括个人进步、商学院的社会影响和公司治理。本章还对实地研究进行了广泛的讨论,并对一所领先的国际商学院进行了案例研究,其中应用了逻辑模型,然后进行了社会影响测量。最后,本章包括对未来研究的建议,这些研究需要改进逻辑模型和社会影响测量的应用,以及包括商学院在内的社会目的组织的成功。
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引用次数: 13
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Studies in Managerial and Financial Accounting
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