activity based costing method, performance measurement and pilot indicators. However, we considered useful the appeal to a … measuring performance. The objective pursued by this scientific approach was to emphasize, in a theoretical and practical manner …

This study examines the effects of gender on executive financial decision-making as it relates to management earnings …

A significant amount of earnings management (EM) research has treated managers' EM decision processes as a “black box … decision. We find the predominant factors in the initial decision to manage earnings is whether the EM is ethically … questionable and the economic consequences to stakeholders – rather than manager self-interest. We also find ethics is …

measuring performance, suchas the dashboard, balanced scorecard, benchmarking etc. Components and benefits and thepresentation … of performance derived from an assetthat unit would be successfully applied in Romania. …

Obtaining performance in private hospitals require a proper management of costs and implementing a situation for … performance monitoring. The implementation of a cost calculation method in hospitals is a complex process that must take into … methods and a model of performance monitoring situation, adapted to the specific of the hospitals. …

The discussion on value-based performance measures is centered around the concept of residualincome. The main property … suggests compensa-tion schemes based on modified accounting rules in order to induce the manager to make optimalinvestment … provide a link between theincentive system and the actual creation of value, measured by a performance measure derived …

) practice, the performance measured by the balanced scorecard (BSC) of small and medium-sized enterprises (SMEs) in Thailand …, and to test the influence of SEP practice on SMEs’ performance measured by BSC. Research Design & Methods: Using …, correlation matrix, and multiple regression. Findings: The study found that both SEP practice and performance measured by the BSC …

began to be increasingly criticized, as it was deemed that they did not reflect its overall performance. The company must … obtain performance not only at the economic and financial level but also at the social and environmental level. For a … of the accounting and statistics to become genuine company overall performance management tools. …

There is a direct relationship between ABC method and financial performance of entities, but only in the context of …