The measurement methods used in financial accounting affect our perception of the value and performance of businesses by determining the amount of reported profit or loss and the resources of the business. Thus, measurement affects shareholders and other stakeholders in the business. It has even...

We show that grading standards for primary school exams in England have triggered an inflation of quality indicators in the national performance tables for almost two decades. The cumulative effects have resulted in significant differences in the quality signaled to parents for otherwise...

The demand for return in investment (ROI) analyses in public health is on the rise as a "business case" needs to be presented before a public health programme can be funded. This book explains the science behind ROI analyses and shows how policy makers can learn the art of understanding and...