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Exploring the relationship between KPI's and the information they give the reader in the form of reports

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dc.contributor.author Beechey, John
dc.date.accessioned 2012-09-20T00:32:35Z
dc.date.available 2012-09-20T00:32:35Z
dc.date.issued 2003-02
dc.identifier.uri http://hdl.handle.net/10652/1960
dc.description.abstract There is a school of thought that advances the proposition that "traditional" financial accounting KPI's are insufficient to track how a business is moving towards its strategic objectives. Traditional accounting does not link physical measures and profit. Nor does it identify the relationships between the business drivers, nor does it differentiate between leading and lagged KPI's. New techniques, such as the balanced scorecard, active learning and benchmarking, are more powerful and forward looking. We cannot subscribe totally to the view that "traditional" accounting is dead, if only because legislation and stewardship require accounts to be produced. The newer techniques should supplement "management" accounts, not replace them. Before we can develop management accounts (accounting) further, current standards of "traditional" accounting presentation need to be addressed in order to get the basics right as a sound foundation en_NZ
dc.language.iso en en_NZ
dc.subject Key performance indicators en_NZ
dc.subject Balanced scorecard en_NZ
dc.subject Active learning en_NZ
dc.subject Benchmarking en_NZ
dc.title Exploring the relationship between KPI's and the information they give the reader in the form of reports en_NZ
dc.type Conference Contribution - Oral Presentation en_NZ
dc.rights.holder Author en_NZ
dc.subject.marsden 150105 Management Accounting en_NZ
dc.identifier.bibliographicCitation Beechey, J. (2003, February). Exploring the relationship between KPI's and the information they give the reader in the form of reports. Paper presented at the Performance Measures for Budgeting, Planning & Financial Reporting Conference, Auckland. en_NZ
unitec.institution Unitec Institute of Technology en_NZ
unitec.conference.title Performance Measures for Budgeting, Planning & Financial Reporting Conference en_NZ
unitec.conference.location Auckland en_NZ
unitec.conference.sdate 2003-02-20
unitec.conference.edate 2003-02-21
unitec.peerreviewed no en_NZ


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