東華大學圖書館 |

Language: English

Help

回圖書館首頁

手機版館藏查詢

Back

Switch To: Labeled | MARC Mode | ISBD

The relationship between non-financi...

Fernandez, Alberto.

Linked to FindBook

Google Book

Amazon

博客來

The relationship between non-financial and financial performance measures: An empirical study in retail banking.

Record Type:	Electronic resources : Monograph/item
Title/Author:	The relationship between non-financial and financial performance measures: An empirical study in retail banking./
Author:	Fernandez, Alberto.
Description:	222 p.
Notes:	Source: Dissertation Abstracts International, Volume: 63-10, Section: A, page: 3626.
Contained By:	Dissertation Abstracts International63-10A.
Subject:	Business Administration, Accounting. -
Online resource:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3067187
ISBN:	0493866973

The relationship between non-financial and financial performance measures: An empirical study in retail banking.
Fernandez, Alberto.

The relationship between non-financial and financial performance measures: An empirical study in retail banking. - 222 p.

Source: Dissertation Abstracts International, Volume: 63-10, Section: A, page: 3626.

Thesis (D.B.A.)--Boston University, 2002.

During the past decade, management accounting researchers have become increasingly interested in incorporating more measures of non-financial performance into the design of performance measurement and evaluation systems, and in placing more weight on non-financial measures. Financial measures, when used alone, have been criticized as providing incomplete, historically-oriented pictures of performance, whereas many non-financial measures are considered leading indicators of future performance. However, there is very little solid, model-based research testing the relationships between non-financial and financial indicators of performance and the cause-and-effect relationships between their underlying constructs. Also, the results of the extant research are mixed. As a result, both researchers and practitioners have called for a better understanding of these relationships.

ISBN: 0493866973Subjects--Topical Terms:

1020666
Business Administration, Accounting.

The relationship between non-financial and financial performance measures: An empirical study in retail banking.
LDR:03410nmm 2200313 4500 001 1858136
005 20040910110227.5
008 130614s2002 eng d
020 $a 0493866973
035 $a (UnM)AAI3067187
035 $a AAI3067187
040 $a UnM $c UnM
100 1 $a Fernandez, Alberto. $3 1945838
245 1 0 $a The relationship between non-financial and financial performance measures: An empirical study in retail banking.
300 $a 222 p.
500 $a Source: Dissertation Abstracts International, Volume: 63-10, Section: A, page: 3626.
500 $a Major Professor: Holly H. Johnston.
502 $a Thesis (D.B.A.)--Boston University, 2002.
520 $a During the past decade, management accounting researchers have become increasingly interested in incorporating more measures of non-financial performance into the design of performance measurement and evaluation systems, and in placing more weight on non-financial measures. Financial measures, when used alone, have been criticized as providing incomplete, historically-oriented pictures of performance, whereas many non-financial measures are considered leading indicators of future performance. However, there is very little solid, model-based research testing the relationships between non-financial and financial indicators of performance and the cause-and-effect relationships between their underlying constructs. Also, the results of the extant research are mixed. As a result, both researchers and practitioners have called for a better understanding of these relationships.
520 $a This dissertation develops and estimates a model of the relationships between key non-financial and financial performance measures and their underlying constructs for business units pursuing customer-driven strategies. The relationships between employee training, service quality, customer satisfaction, customer loyalty, and financial performance are estimated using data from 109 retail branches, specialized in providing services to small and medium companies, of one of the Spain's largest banks. Lagged effects are taken into consideration.
520 $a The results indicate strong positive and significant relationships between service quality, customer satisfaction and customer loyalty. The results also provide partial support for the positive relationship between training and service quality, and the positive effect of high levels of loyalty on financial performance measured in terms of both levels and changes in performance.
520 $a This research contributes to the management accounting literature by developing and estimating a model of the relationships between complex multidimensional constructs. The findings support the usefulness of incorporating more relevant non-financial measures into performance measurement and evaluation systems. A better understanding of the relationships enable managers to forecast results more accurately, to improve their planning and budgeting processes, to improve communication and participation throughout the organization and to implement more effective compensation plans at all levels within the organization.
590 $a School code: 0017.
650 4 $a Business Administration, Accounting. $3 1020666
650 4 $a Business Administration, Banking. $3 1018458
690 $a 0272
690 $a 0770
710 2 0 $a Boston University. $3 1017454
773 0 $t Dissertation Abstracts International $g 63-10A.
790 1 0 $a Johnston, Holly H., $e advisor
790 $a 0017
791 $a D.B.A.
792 $a 2002
856 4 0 $u http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3067187