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Performance measurement

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Full-Text Articles in Business

On The Use Of Regression And Verbal Protocol Analysis In Modeling Analysts’ Behavior In An Unstructured Task Environment: A Methodological Note, M. J. Anderson, Gordon S. Potter Feb 2017

On The Use Of Regression And Verbal Protocol Analysis In Modeling Analysts’ Behavior In An Unstructured Task Environment: A Methodological Note, M. J. Anderson, Gordon S. Potter

Gordon Potter

This paper discusses areas for future research opportunities by addressing accounting issues faced by management accountants practicing in hospitality organizations. Specifically, the article focuses on the use of the uniform system of accounts by operating properties, the usefulness of allocating support costs to operated departments, extending our understanding of operating costs and performance measurement systems and the certification of practicing accountants.


Hospitality Management Accounting: Current Problems And Future Opportunities, Gordon S. Potter, Raymond S. Schmidgall Feb 2017

Hospitality Management Accounting: Current Problems And Future Opportunities, Gordon S. Potter, Raymond S. Schmidgall

Gordon Potter

This paper discusses areas for future research opportunities by addressing accounting issues faced by management accountants practicing in hospitality organizations. Specifically, the article focuses on the use of the uniform system of accounts by operating properties, the usefulness of allocating support costs to operated departments, extending our understanding of operating costs and performance measurement systems and the certification of practicing accountants.


Application Of Probabilistic Model By Rasch Measurement To Establish A Performance Index: A Case Study In Audits On Malaysian Institutions Of Higher Learning, Razimah Abdullah, Rosmawati Abd Halim, Azami Zaharim, Rozeha A Rashid, Mohd Saidfudin Masodi Oct 2007

Application Of Probabilistic Model By Rasch Measurement To Establish A Performance Index: A Case Study In Audits On Malaysian Institutions Of Higher Learning, Razimah Abdullah, Rosmawati Abd Halim, Azami Zaharim, Rozeha A Rashid, Mohd Saidfudin Masodi

Razimah Abdullah

Performance measurement has traditionally been determined using historical data to establish the ‘best fit line’. Measuring performance in an appropriate way is vital to ensure valid quality information can be generated for meaningful use. A matter of prime concern in organisational excellence is internal audit, a control mechanism against systems failures. This paper promulgate the attempt of a new approach in establishing a performance measurement based on the Plan-Execute-Report-Monitor (PERM) model, in this case the Audit Performance index; APi. Fakulti Kejuruteraan Elektrik, UTM (FKE) is certified to ISO9001:2000 and is subjected to audit of their engineering program effectiveness at planned …