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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.

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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.

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An Evaluation Of Hedge Funds: Risk, Return And Pitfalls, Francis Koh, David K. C. Lee, Kok Fai Phoon Jul 2014

An Evaluation Of Hedge Funds: Risk, Return And Pitfalls, Francis Koh, David K. C. Lee, Kok Fai Phoon

David LEE Kuo Chuen

Hedge funds are collective investment vehicles fast becoming popular with high net worth individuals as well as institutional investors. These are funds that are often established with a special legal status that allows their investment managers a free hand to use derivatives, short sell and exploit leverage to raise returns and cushion risk. Given that they have substantial latitude to invest, it is instructive to examine the performance of hedge funds as compared to other forms of managed funds. This paper provides an overview of hedge funds and discusses their empirical risk and return profiles. It also poses some concerns …

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Investing In Hedge Funds: Risks, Returns And Pitfalls, Francis Koh, Winston T. H. Koh, David Kuo Chuen Lee, Kok Fai Phoon Mar 2012

Investing In Hedge Funds: Risks, Returns And Pitfalls, Francis Koh, Winston T. H. Koh, David Kuo Chuen Lee, Kok Fai Phoon

Francis Koh

Hedge funds are collective investment vehicles fast becoming popular with high net worth individuals as well as institutional investors. These are funds that are often established with a special legal status that allows their investment managers a free hand to use derivatives, short sell, and exploit leverage to raise returns and cushion risk. Given that that they have substantial latitude to invest, it is instructive to examine the performance of hedge funds compared to other forms of managed funds. This paper provides an overview of hedge funds and discusses their empirical risk and return profiles. It also poses some concerns …

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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 …

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Continuous Improvement In Engineering Education Through Effective Value For Money Audits, Razimah Abdullah, Rozeha A Rashid, Mazlina Esa, Sadruddin Mohd Saidfudin Apr 2007

Continuous Improvement In Engineering Education Through Effective Value For Money Audits, Razimah Abdullah, Rozeha A Rashid, Mazlina Esa, Sadruddin Mohd Saidfudin

Razimah Abdullah

Quality systems audit is classified as Value for Money audit. Faculty of Electrical Engineering, Universiti Teknologi Malaysia (FKE) Skudai subscribed to ISO 9001:2000 Quality Management System (QMS) since 2004. Effective internal audit is required to be carried out at planned intervals to determine whether the teaching-learning process is effectively implemented and maintained. This paper describes the use of Plan-Execute-Report-Monitor (PERM) model to ensure the effectiveness of such audits. It has been observed that the attrition rate among engineering students is higher during the first three years of five years undergraduate electrical engineering program. Initiatives taken to improve the teaching-learning process …

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