Performance evaluation is an important issue that carries out the
audit function in the evaluation of the success of the enterprises. Today, businesses use
multi-dimensional performance evaluation methods that measuring both financial
performance and non-financial performance instead of one-dimensional methods that
only measuring financial performance. Performance evaluation, especially
multidimensional performance appraisal methods, has started to take its place among
the important issues of management accounting recently. The aim of this study is to
examine multi-dimensional performance evaluation methods in terms of management
accounting. For this reason, literature review was made on the subjects. In this study
firstly, multidimensional performance appraisal methods are explained together with
their strengths and weaknesses and then their relationship with management
accounting is discussed in detail.
Multi-dimensional Measurement Management Accounting Financial Performance Nonfinancial Performance
Çok Boyutlu Performans Değerleme Yönetim Muhasebesi Finansal Performans
Birincil Dil | Türkçe |
---|---|
Bölüm | Makaleler |
Yazarlar | |
Yayımlanma Tarihi | 31 Ocak 2019 |
Yayımlandığı Sayı | Yıl 2019 Cilt: 4 Sayı: 7 |
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