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Social and Behavioral Sciences Commons™
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Articles 1 - 4 of 4
Full-Text Articles in Social and Behavioral Sciences
The Integration Of Balanced Scorecard Models, Carol J. Mcnair-Connolly, Ted Watts
The Integration Of Balanced Scorecard Models, Carol J. Mcnair-Connolly, Ted Watts
Ted Watts
The entire focus of any balanced scorecard model (BSM) is to ensure that a wide range of events and outcomes are captured in ways useful to decision makers. An important question arises - which decision maker? And, equally important, must this decision maker be intimately familiar with a supposed organizational strategy in order to succeed? The answer to the first question helps us sort the BSMs into subgroups; the answer to the second question suggests that strategy may be as simple as the will of an organization and its members to survive to fight one more day. Building on the …
Untying The Gordian Knot: Small Business And The Strategy Balance Scorecard, Ted Watts, Vicki Baard, Carol J. Mcnair
Untying The Gordian Knot: Small Business And The Strategy Balance Scorecard, Ted Watts, Vicki Baard, Carol J. Mcnair
Ted Watts
Research confirms that small business (SB) is important for the dynamics and stability of the economy; the size, composition, and quality of employment; and the socio-political structure worldwide. Given this significance it is surprising that SBs have not taken advantage of the Balanced Scorecard (BSC). Research suggests it is because the BSC was designed for use in medium to large organizations and does not provide the correct “fit” for SBs. This paper 1) identifies performance dimensions applicable to SB, 2) develops a model, the Comprehensive Performance Management System (CPMS), which overcomes some of the major problems of previous measurement models, …
Contributions To Local Government Accountability In Colonial New South Wales, T. Watts, Ciorstan J. Smark
Contributions To Local Government Accountability In Colonial New South Wales, T. Watts, Ciorstan J. Smark
Ted Watts
Accountability innovations often reflect the contemporary social, political and economic relationships, and they are not always made by accounting professionals. This article reports the contributions made to local government accountability in colonial New South Wales by a medical practitioner, Dr John Spark. His contributions relate specifically to the financial management and reporting practices of the Katoomba Municipal Council (NSW), during his tenure as Alderman and Mayor in 1893 and 1894. Spark’s innovations included the regular reporting and reviewing of major expenditure items, separate reporting of extraordinary items, separation of capital expenditure and recurrent expenditure, the presentation of detailed comparative reports, …
On Foxes Becoming Gamekeepers: The Capture Of Professional Regulation By The Australian Accounting Profession, Graham Bowrey, Brian Murphy, Ciorstan J. Smark, T. Watts
On Foxes Becoming Gamekeepers: The Capture Of Professional Regulation By The Australian Accounting Profession, Graham Bowrey, Brian Murphy, Ciorstan J. Smark, T. Watts
Ted Watts
There are such persons as liars, damned liars and experts, and there are accountants, bad accountants, and worse accountants. (Debate on the introduction of the Public Accountants Registration Act, New South Wales Parliament, 1944, p. 856) Both the state and the professions have an important interest in safeguarding the quality of service and the protection of the public with respect to the provision of professional services. In the main, the states focus on professional performance and accountability, and the professions emphasise the maintenance of quality and improvement in the skills of members. With respect to the accounting profession the state …