The shortfalls of traditional measures of manufacturing performance are well documented and the drive to become World Class has led many industrialists and academics to explore alternative methods of performance measurement. Empirical research in the areas of management accounting practice, strategy formulation and goal congruence has established some key cornerstones. There remains, however, a shortage of research into the behavioural consequences of performance measures and the potential for exploiting this link in the pursuit of continuous improvement activities. This research uses the production facility of Dunlop Cox Ltd. as a case study in which an analysis of the existing performance measurement system and its behavioural consequences provides the basis for the introduction of a Cell Generated Performance Measurement System which drives kaizen and can be compared directly with the existing, imposed, system.

No description available.

Proefschrift Universiteit van Amsterdam. / Met samenvatting in het Nederlands.

Diss. Linköping : Univ., 2005. / Härtill 3 uppsatser.

Oestrich-Winkel, Europ. Business School, Diss., 2006.

Universiẗat - Essen, Duisburg, Thesis (doctoral).

Thesis (Ph. D.)--Syracuse University, 2005. / "Publication number AAT 3186478."

The development and application of performance measurement systems for a purchasing function within a professional service company possesses a great challenge for both practitioners and academics. Despite the increasing popularity of this topic, the systems that are currently developed are rarely adequate to be applicable at the business-unit level. Furthermore, the existing productivity measures are predominantly designed to measure performance in industries where the inputs and outputs are both tangible and standardized items. Intangible and non-quantifiable factors of production cannot be reliably measured by manufacturing performance methodologies. Consequently, purchasing professionals seek tools to accurately track purchasing performances and connect it to given business strategies and objectives. This paper aims to develop a design of the performance measurement system that can be applicable onto the optimize-sourcing department of the selected firm of this study. The first section of the paper outlines key performance measurement concepts and establishes a theoretical framework that supports the following research. Subsequent questionnaires and interviews that were conducted with vital stakeholders reveal the flaws of the current performance measurement system. Conclusions derived from the interviews and questionnaires support the findings of extensive literature reviews. In the following chapters, the paper focuses on the development of the new model that overcomes limitations of the model in use. The thesis also lists additional recommendations on the implementation phase of the new model. In the final section, this paper emphasizes the limitations of the proposed model and describes potential challenges related to the implementation phase.

This study investigates the influence of Marshallian neo-classical economics on management accounting in South Africa and considers the impact this might have on the relevance of the subject. The investigation finds that whilst emerging management accounting theory is not based on Marshallian neo-classical economics, more traditional perspectives are. This observation results from a review of literature in the English-speaking world. Management accounting practice in South Africa appears to be based on Marshallian neo-classical economics. This conclusion is drawn from empirical work undertaken amongst management accounting practitioners from companies listed on the Johannesburg Stock Exchange. The inquiry indicates that South African management accounting education is based on Marshallian neo-classical economics. This finding emerges from an analysis of the textbooks and syllabi prescribed by South African education institutions. The investigation into the nature of Marshallian neo-classical economics reveals its shortcomings as a basis for management accounting practice. This form of economics accepts premises of limited government intervention and much free competition in the market, and assumes that decision-makers are rational, utility maximising individuals with access to perfect and freely available information. The focus of Marshallian neo-classical economics is limited. It disregards social, cultural and historical circumstances and restricts decisions to a moment in time. Such assumptions are unrealistic and cannot be used as a basis for a subject that aims to provide relevant information for decision makers in today’s business environment. / Thesis (DCom (Financial Management))--University of Pretoria, 2007. / Financial Management / unrestricted

The diploma thesis deals with issues concerning reporting in the current business environment in a particular company. In the first chapter you can find theoretical knowledge regarding reporting. The second part focuses on an analysis of the current situation in reporting in a selected company. In the last part of the diploma thesis recommendations supporting further potential development of reporting in the selected company on the base of the analysis will be proposed.