ch. 1. The function of corporate reporting -- ch. 2. Measuring and reporting performance -- ch. 3. Accounting for social and environmental performance -- ch. 4. Semiology and statistics : a methodology for analysis -- ch. 5. The performance discourse : measurement and evaluation -- ch. 6. The...

This paper is based upon the initial findings of a CIMA research project into the way in which corporate performance measurement systems are influenced by the use of shareholder value management techniques. It compares and contrasts the techniques in use in a sample of 10 companies that either...

Purpose – In the 1990s, a growing number of companies adopted value-based management (VBM) techniques in the UK. The purpose of this paper is to explore the motivations for the adoption or non-adoption of VBM for managing a business. Design/methodology/approach – An interview-based study of...

This article considers the role of accounting in organisational decision making. It challenges the rational nature of decisions made in organisations through the use of accounting models and the problems of predicting the future through the use of such models. The use of accounting in this...

Purpose – The purpose of this research is to explore corporate social responsibility (CSR) evidence and, especially, the experience and practice of enterprises in Portugal. Design/methodology/approach – As a generally accepted principle, the corporate social report is a communication and...