This paper is based upon the findings of a CIMA research project into the way which corporate performance is affected by the performance measurement system adopted. It compares and contrasts the techniques in use in a sample of large companies that use a variety of techniques. We have classified...

This paper is based upon the initial findings of a CIMA research project into the way in which corporate performance measurement systems are influenced by the use of shareholder value management techniques. It compares and contrasts the techniques in use in a sample of 10 companies that either...

Purpose – In the 1990s, a growing number of companies adopted value-based management (VBM) techniques in the UK. The purpose of this paper is to explore the motivations for the adoption or non-adoption of VBM for managing a business. Design/methodology/approach – An interview-based study of...

This article considers the role of accounting in organisational decision making. It challenges the rational nature of decisions made in organisations through the use of accounting models and the problems of predicting the future through the use of such models. The use of accounting in this...

Corporate governance is fundamental to the continuing operating of any corporation; hence much attention has been paid to the procedures of such governance. Similarly sustainability is fundamental to the continuing operating of any corporation, and is arguably the fashionable concept of the...

Over recent years there has been a focus in corporate activity upon the concept of corporate social responsibility (CSR) and one of its central platforms, the notion of sustainability, and particularly sustainable development. We argue in this paper that the use of such a term has the effect of...

By the start of spring 2013 when nature manifests its beauty freely to the world and the hidden seeds show off from the soil, Saudi Arabia requires some communication tools such as skype, whatsup and wiber to reveal any communication inside this country to the government authorities otherwise...