Publication Date

1-1-1983

Abstract

A survey was conducted of firms that were chosen based on the perception that it would be easiest to observe management and production variables. The study attempted to find what variable mattered most in measuring success within the firm. Results show that short term accounting variables are almost exclusively the measures used in American business to evaluate performance.

Document Type

Article

Keywords

profit centers, Abernethy and Hayes, financial control systems, short-term measures, strategic control systems, learning model, survey

Disciplines

Business

Part of

article

Extent

31 pages

Format

.pdf

Rights

The files in this collection are protected by copyright law. No commercial reproduction or distribution of these files is permitted without the written permission of Southern Methodist University, Cox Business School. These files may be freely used for educational purposes, provided they are not altered in any way, and Southern Methodist University is cited. For more information, contact ncds@smu.edu.

Language

English

Included in

Business Commons

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