Purpose – The purpose of this paper is to provide a descriptive analysis of Balanced Scorecard (BSC) usage among companies on the Thai stock exchange; and to assess the performance effects of this BSC use.Design/methodology/approach – Sample organisations were surveyed through a questionnaire...

We investigate whether better corporate governance impacts the performance of family versus non-family firms during the Global Financial Crisis (GFC). If good governance matters then its impact should be amplified during times of exogenous financial shocks. Furthermore the impact of governance...

We investigate the value-relevance of capitalised R&D on the balance sheet, and the extent to which R&D accruals improve the association between accounting-based measures of firm performance and capital market returns for Australian listed companies. This is a regulatory setting where management...

The article reports the findings of survey of CFO's on use and satisfaction about performance of prevailing performance measurement systems, framework and models in select companies in India. With increased use of performance measures and the amount of resource incurred in terms money and...

In contrast to conventional concepts of management accounting, which are limited to measuring the value realization of firms, the research field of performance measurement and management explicitly focuses on the managerial process of creating value. This process should be analyzed and...

Objective – The context strategy as process and strategy as content have significant impact to the correlation between strategy and management accounting. In the context strategy as process, this paper aims to investigate the role of management accounting to performance through the choice of...

This study examines the implications of firm profitability, as a potential indication of audit-related risk, to audit quality, auditor reporting, auditor continuance decisions, and audit pricing in the post-SOX environment. Using a sample of non-financial public companies over the period 2005...

Previous studies of the impact of M&A on performance have employed a range of measures of “profitability” or “rate of return”. Sometimes they have provided little in the way of rationalization; and sometimes the most appropriate measures have not been deployed for testing the chosen...

We analyze three different mechanical models to forecast earnings and compare their forecasts with those of analysts. Moreover, we evaluate implied cost of capital (ICC) estimates that are based on these forecasts. With our analyses we answer three open questions in the literature. 1) Do model...

This study focuses on the evaluation of CSR performance by reviewing and comparing several major Measurements of Social Performances (MSPs) in developed countries and mainland China based on their merits and concerns. Most importantly, this study advocates the use of a quantitative measurement...