Search results for "Performance Measurement"
showing 10 items of 83 documents
Outlining the impact of intellectual capital accumulation and depletion processes on the performance of an insurance firm: a dynamic resource-based p…
2014
This paper aims to develop a conceptual framework on how Intellectual Capital (IC) accumulation and depletion processes are dynamically interrelated with firm performance. Such a framework makes explicit the relationships between policy levers, strategic resources, drivers, end-results and performance indicators through a Dynamic Resource-based perspective. Such an approach matches the Resource based perspective and the System Dynamics (SD) methodology. This paper argues that in order to explain a firm superior performance, it is not sufficient to look at the endowment of strategic resources in a given moment of time; it is instead required to investigate the dynamics of company strategic r…
Pesquisa científica em contabilidade gerencial: estudo comparativo entre Espanha e Brasil
2012
Nas últimas décadas a contabilidade gerencial teve um desenvolvimento acentuado, com inclusão de novos temas e métodos de investigação, revistas exclusivas, e principalmente estudos com perspectivas multidisciplinares. Uma das formas de perceber e entender esse nível de desenvolvimento é estudar suas publicações nas principais revistas. Assim, o objetivo é realizar um estudo comparativo sobre contabilidade gerencial entre a Espanha e o Brasil. Para tanto, foram selecionados 421 artigos de sete revistas espanholas de contabilidade listadas no IN-RECS (Índice de Impacto das Revistas Espanholas de Ciências Sociais), e 245 artigos de seis revistas brasileiras listadas na Capes. Por tanto, anali…
Interpretation of the Russian accounting information
2001
Wymiary efektywności projektu w świetle multiplikacji perspektyw poznawczych
2017
Artykuł koncentruje się na problemie poszukiwania odpowiedzi na pytanie badawcze: w jaki sposób definiowanie efektywności może wpływać na jej pomiar w aspekcie niejednorodnych perspektyw postrzegania projektu? Efektywność działań podejmowanych w trakcie realizacji projektu jest ściśle skorelowana z pojęciem sukcesu projektu. Za rynkowy wymiar efektywności odpowiada skuteczność, która jest pojęciem prakseologicznym, natomiast sprawność prezentuje zazwyczaj ekonomiczne ujęcie wskaźników oceny. W pracy przedstawiono rekomendowane systemy pomiaru efektywności w projektach ze szczególnym odniesieniem do trzech perspektyw ewaluacji projektu: 1) jako tymczasowej organizacji; 2) jako struktury prod…
A MATLAB program for PV module performance analysis based on real outdoor data stored in a PostgreSQL database
2008
Institutionalization of Strategy and Management Accounting Change in a Cooperative Bank
2019
In this longitudinal case study, a cooperative bank’s strategy, related performance management changes, institutionalization processes, and change drivers are studied. Old institutional economics is used in explaining how organizational routines and rules change and become taken for granted. However, there are several internal and external drivers of change in the banking sector, including organizational culture and values, EU regulation, digitalization as well as communicational gaps and power relations among organizational levels affecting the success of the change process. Results indicate that in the case bank, operating in a highly institutionalized and regulated environment, not many …