The author heads his own auditing public practice (for the purposes of this Paper hereinafter referred to as 'Practice JS' or simply 'Practice') employing five staff, three engaged on technical matters and two on semi or non-technical matters. Although the Office makes use of a myriad of...

The metamorphosis of the pure industrial economy, first into a hybrid of industrial and knowledge order and gradually into the prevalence of the latter segment, necessitates the transformation of measurement devices mainly because the measured quantities and qualities have in the meantime...

KPIs may be considered, at least superficially, as indicators. Substantively, however, they are catalysts for performance enhancement and consequently implicate the triggering of one element by another, namely that of improvement by stimulation. Any indicator deficient of any or both of these...

Anchoring dashboards strictly in accordance to their perceived end users is not only reminiscent of a senile management approach but more essentially may impair the firm from fully employing its human-technological resources. In the applied sense, differentiating or correlating the various types...

The challenges posed by IT and Globalization as well as by the consequential preponderance of the ‘knowledge worker' provoke incessant possibilities for reconfigurations in the planning and execution of performance measurement systems. Notwithstanding the impact of these emerging phenomena,...

The author heads his own auditing public practice (for the purposes of this Paper hereinafter referred to as 'Practice JS') employing five staff, three engaged on technical matters and two on semi or non-technical matters. Although the Office makes use of a myriad of informal performance...

Business Performance Management (BPM) and Performance Measurement (PM) suffer from an over-abundance of diverse and multi-disciplinary research (Franco-Santos et al., 2007), when defining them both as separate and especially as inter-related systems, with the consequent possibility that the...

The question, as submitted, beckons considerations of both strategic and political genre mainly because the ubiquitous firm's financial bottom-line destination is economically highly dependent on a correct firm-wide interpretation and interaction vis-à-vis the firm's strategic objectives which...

Financial statements are a primary source and an emphatic conveyance of financial results and positions but become worthless if originating from unreliable or inaccurate information. Central to this enigma of quantitative value or valuelessness is the company's auditor who is encumbered with the...

Following what might be considered as the closest call ever with financial Armageddon, the surviving audience reels in Judgement Day array in search of the degenerated players and products responsible for this predicament. After more than three years from the ominous September 2008, the...