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Management accounting theory suggests that two different measures of branch performance should be computed; one to evaluate the economic performance of each branch and the other to evaluate the performance of branch managers (managerial performance). It also advocates that the evaluation of a manager s performance should consist only of those factors under his or her control. The purpose of the study was to ascertain the type of performance measures that are applied in these institutions. That is whether or not the management of these banks have been applying financial and/or non financial…mehr

Produktbeschreibung
Management accounting theory suggests that two different measures of branch performance should be computed; one to evaluate the economic performance of each branch and the other to evaluate the performance of branch managers (managerial performance). It also advocates that the evaluation of a manager s performance should consist only of those factors under his or her control. The purpose of the study was to ascertain the type of performance measures that are applied in these institutions. That is whether or not the management of these banks have been applying financial and/or non financial performance measures in assessing the performance of their branches and the managers of those branches. The study also assessed whether in measuring the performance of these branches factors that are within the control of these branches are considered. In addition the study examined the impact of contingent factors on the use of financial and non financial performance measures and the application of the controllability principle from a contingency perspective.
Autorenporträt
Ben K. Agyei-Mensah, DBA, ACMA,CGMA. Associate Professor at Solbridge International School of Business, Daejeon, South Korea.From 1990 to 2008 he worked as an accountant in organisations such as, Ghana Water Company Ltd; Community Water and Sanitation Agency; Juaben Oil Mills ltd; SDC Brokerage Ltd; New Generation Investment Services.