2002
DOI: 10.1108/09604520210434848
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Management accounting and performance measures in Japanese banks

Abstract: Traditional management accounting (MA) has certain limitations, and this highlights the need to examine the nature of cost‐management practices. The implications of non‐financial success factors are emerging in highly competitive financial industries. These receive more emphasis in service organisations that achieve the benefits of performance measurement. Although much is written on the need for accurate performance measures, comparatively little is known about the role of MA in measuring non‐financial perfor… Show more

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Cited by 13 publications
(6 citation statements)
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“…In addition, qualitative follow up from respondents was done. Unreliable items were deleted and modifications wherever necessary were made (Hussain et al, 2002). The research model is shown in the figure:…”
Section: Methodsmentioning
confidence: 99%
“…In addition, qualitative follow up from respondents was done. Unreliable items were deleted and modifications wherever necessary were made (Hussain et al, 2002). The research model is shown in the figure:…”
Section: Methodsmentioning
confidence: 99%
“…In addition, qualitative follow-up with respondents was done. Unreliable items were deleted and modifications, wherever necessary, were made (Hussain & Gunasekaran, 2002).…”
Section: Methodology Of the Present Studymentioning
confidence: 99%
“…Customer relationship management (CRM) produces customer equity. Three major drivers of customer equity are (i) value equity, (ii) brand equity and (iii) relationship equity (Hussain & Gunasekaran, 2002). Deregulation and innovation have opened up the financial sector.…”
Section: Review Of Literaturementioning
confidence: 99%