Traditional performance measurement indicators have the disadvantage that they provide information about the historic … financial performance of the company and do not reflect de social and environmental performance. From an economic … value for the shareholder and consuming instead the existent one. The emergence in recent decades of performance measurement …

results are made based on intermediate balances of administration. The analysis of the company performance based on … the relevance of intermediate balances of administration for the decision-making process within electricity companies. …

variable control costs and performance) and human resources managers (because it expresses the results of remuneration policy … performance. Promotion activities, providing bonuses, transformation of remuneration systems to develop performance is expressed … preparation of wage bill budget, but also in the analysis phase of its overall performance or at the level of its expenditures …

information plays an important role in the manager’s decisions during the life cycle of any entity operating on the marketplace. …

The notion of performance has multiple meanings and sometimes it is paradoxical as each company must define performance … for its internal and external communication. As we are trying to find a definition of performance based upon the features … thing is certain: performance is achieved over time and can be seen. We will test the model on the analysis of credit risk …

determine the increase in the role of information provided by managerial accounting in decision-making. The efficient management … the role of managerial accounting in the correct assessment and in managing performance in bakery companies. …

Decision aids (DAs) are designed to assist and improve decision-making processes, and they have been incorporated into … decisions has been somewhat mixed, often indicating a reluctance of experienced decision-makers to rely on the recommendations … data on buy-side analysts' earnings forecasts for four consecutive quarters. As part of the decision process, all of the …

search processes and decision-making quality. Drawing on the accountability literature and causal reasoning theory, we … predict that process accountability stimulates information search effort and enhances decision quality. Additionally, we posit … that causal chain usage enhances focus on relevant cues, and increases search effort and decision quality under outcome …

affect firms' decision to use hedge accounting. Firms decrease their reported earnings volatility via derivatives that …

This paper analyzes the effects of forward-looking metrics on employee decision-making. We use data from a bank that … environment where explicit incentives and decision rights remained unchanged. On average, customer value increased 5 percent after …