are unique to the strategic objectives of a business unit, when making performance evaluation judgments. This study … process accountability (i.e., requiring managers to justify to their superior their performance evaluations) and/or improving … balanced scorecard) increases managers' usage of unique performance measures in their evaluations. Results suggest that either …

to the strategic objectives of a business unit, tend to be ignored by managers when making performance evaluation … relevance of the performance measures and/or invoking process accountability via a requirement to justify one's performance …

of risk. The results revealed that the performance subsequent of mergers is not significantly different for the merged … merger transactions signalize a more stable profitability and better performance for the companies with mergers. Furthermore …, merger events signalize different performance levels during and after the crisis: mergers that took place when there was no …

accounting to performance through the choice of strategy.Methodology/Technique – The method by structural equation modeling on 70 … paper shown that the accounting management directly influence the performance, but not mediated by strategy. The practice of … performance measurement techniques such as the balanced scorecard, measurements based performance, and the economic value added …