By Marc Epstein
"Advances in administration Accounting" ("AMA") publishes well-developed articles on various present issues in administration accounting which are suitable to researchers in either perform and academe. As one of many finest administration accounting study journals, "AMA" is easily poised to satisfy the wishes of administration accounting students.
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Extra resources for Advances in Management Accounting
Thus, they suggest that investment in these ‘‘intangible’’ assets may be better predictors of future ﬁnancial performance than historical accounting measures, suggesting that nonﬁnancial measures should supplement ﬁnancial measures in internal accounting systems (Kaplan & Norton, 1996, 2004). , 2002). In particular, nonﬁnancial performance measures with forward-looking properties are considered desirable because these performance measures should lead to a more efﬁcient allocation of resources for managers, investors, and creditors as their decisions are based on the expectations of future rewards.
This procedure led to the formulation of the following hypotheses: Hypothesis 1. The purposes for which the SPMS are designed are positively related to the use of performance measures. Companies that use performance measures focused only on the ﬁnancial dimension of performance (including revenues, net operating income, return-on-assets, or cash ﬂow) will likely design the SPMS for traditional purposes such as measuring business results or evaluating individual performance. However, as evidenced in the literature, ﬁnancial measures alone do not fully capture the impact of investments in ﬁrm-speciﬁc assets such as customer satisfaction or retention (Ittner & Larcker, 1998a).
Impact on Business Results As listed in Fig. 1, the SPMS impact on business results is reﬂected in changes in internal processes (research and development, product and service innovation, cycle time, process improvement programs, alliances and joint ventures), customer value (price, quality), and ﬁnancial results (revenue growth, productivity), culminating in a reevaluation of the strategy itself. We purposefully selected a multidimensional approach for assessing the impact of SPMS on business results, to acknowledge that the SPMS are likely to inﬂuence many aspects of the organization, beyond just isolated ﬁnancial results.