The study examined the application of performance measurement techniques in the rural banks in the Ashanti Region of Ghana. Management accounting theory suggests that two different measures of branch performance should be computed; one to evaluate the economic performance of each branch and the...

One of the necessary conditions for organisational controls to work is that the manager whose performance is being measured must be able to affect the results in a material way. The controllability principle in management accounting is one of the central tenets of responsibility accounting,...