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- W2022203641 abstract "Purpose – To study the nature of management accounting performance measures in the Financial Services Industry (FSI). The nature of Performance Measurement (PM), specially non‐financial PM in FSI (service “shop”) has not been explored before.Design/methodology/approach – This exploratory multiple case study consists of survey, interviews with questionnaire, individuals' (senior management and executives) interviews, collecting primary and secondary sources of information as well as literature surveys.Findings – The results of this study demonstrate that the actual practices of the recent trends of management accounting in non‐financial PM are negligible in the studied financial institutions, and management of studied banks paying more attention to improve and measure financial performance than that to non‐financial performance for different reasons that affect the function/operation of FSI.Research limitations/implications – The field study is being conducted without a conceptual/theoretical framework. An..." @default.
- W2022203641 created "2016-06-24" @default.
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- W2022203641 date "2005-12-01" @default.
- W2022203641 modified "2023-09-24" @default.
- W2022203641 title "Management accounting performance measurement systems in Swedish banks" @default.
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- W2022203641 doi "https://doi.org/10.1108/09555340510630581" @default.
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