The search for gain in markets and firms: A review of the historical emergence of management accounting systems

Johnson, H. Thomas

doi:10.1016/0361-3682(83)90021-1

Cited by 99 publications

(45 citation statements)

References 6 publications

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“…Bruns (1998) states that the most convenient benchmarks are the financial criteria. The financial approach was reinforced by using a double entry accounting system to reduce any confusion on the assessment of the transaction between trading (Johnson, 1983). However, traditional performance measures, which are developed from costing and accounting systems, have been criticized for their biases and inappropriate uses (Bourne et al, 2000).…”

Section: Introductionmentioning

confidence: 99%

Key Performance Indicators Development for Government Agency

Nurcahyo¹,

Wibowo²,

Putra³

2015

IJTech

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Organizations perform all activities and operations within a framework, which are built on its vision and mission. The performance of each activity and operation can be measured using Key Performance Indicators (KPI), which indicate the organization's success in achieving its strategic objectives. KPI is widely used not only by profit-oriented organizations, but also by non-profit organizations such as government agencies. Government agencies have different characteristics in terms of funding, programs, and culture. This research describes the development of KPI in an Indonesia government agency. This research was conducted in three stages: evaluating the organization's vision and mission; determining the organization's position using Strength, Weakness, Opportunity, and Threat (SWOT) analysis; and preparing a strategic plan, and developing the priorities of that plan using the Analytical Hierarchy Process (AHP). The result of KPI development shows that the government agency has eight strategic objectives and five KPI.

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Section: Introductionmentioning

confidence: 99%

Key Performance Indicators Development for Government Agency

Nurcahyo¹,

Wibowo²,

Putra³

2015

IJTech

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“…Many renowned management accounting academics have called for more interorganizational research in management accounting -see Johnson (1983), Shank and Govindarajan (1993), Otley et al (1995) and Hopwood (1996). The area is still not very well explored and creates an interesting research field for accounting academics, however, the body of literature has been growing in recent years (Caglio, Ditillo, 2008;Hakansson et al, 2010).…”

Section: Introductionmentioning

confidence: 99%

Management accounting in networks – mapping the research streams

Michalak¹

2013

ZTR

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“…With increasing competition, internationalisation, and legislation on health, safety and environmental issues, traditional accounting using only financial indicators is insufficient to assess business performance (Johnson, 1983, Kaplan, 1984. Accordingly, new PM methods, scorecards and frameworks have been developed that consider non-financial perspectives (Keegan et al, 1989, Fitzgerald et al, 1991, Kaplan and Norton, 1992.…”

Section: Performance Improvement Under a Link And Effect Modelmentioning

confidence: 99%

Link and effect model for performance improvement of railway infrastructure

Stenström

Parida

Galar

et al. 2013

Proceedings of the Institution of Mechanical Engineers, Part F:

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Railway traffic has increased over the last decade due to its fuel efficiency and the need to reduce emissions. The railway infrastructure performance needs to be measured to allow assets to be managed effectively against set objectives. Various systems are used to collect and store data on traffic, failures, inspections, track quality, etc. However, these systems are sometimes used in an ad hoc manner, partly because of the weaknesses of traditional performance measurement systems. This paper proposes a link and effect model which is focused on the areas of continuous improvement, the key elements of strategic planning and on the underlying factors responsible for the railway performance. The model provides information on the performance of railway systems and components, and how they are linked to each other and to the overall objectives, thereby facilitating proactive decision-making. The model is applied in a case study on the Iron Ore Line in Sweden. The performance of a section of the line is studied in terms of failures, train delays and repair times, and ranked through a risk matrix and composite indicator.

show abstract

The search for gain in markets and firms: A review of the historical emergence of management accounting systems

Cited by 99 publications

References 6 publications

Key Performance Indicators Development for Government Agency

Key Performance Indicators Development for Government Agency

Management accounting in networks – mapping the research streams

Link and effect model for performance improvement of railway infrastructure

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