Journal of CENTRUM Cathedra. Vol. 05, Issue 02

URI permanente para esta colecciónhttp://54.81.141.168/handle/123456789/194733

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JCC Volume 5 - Issue 2 - 2012
  • Estimating and Explaining the Financial Performance of Property and Casualty Insurers: A Two-Stage Analysis Doumpos, Michael; Gaganis, Chrysovalantis; Pasiouras, Fotios; 1
  • From Productivity Strategy to Business Case: Choosing a Cost-Effective Intervention for Workplace Innovations Oeij, Peter; de Looze, Michiel; ten Have, Klaas; van Rhijn, Gu; de Graaf, Bart; 2
  • An Analytical Approach to Predict the Performance of Thoracic Transplantations Oztekin, Asil; 3
  • Evaluating Recycling Sustainability Performance of E-waste Products Yeh, Chung-Hsing; Xu, Yan; 4
  • An Organizational Capability-Based Performance Measurement Model for Technology Conversion Process Gusberti, Tomoe; Echeveste, Márcia; 5
  • Accountability and Performance Measurement: A Stakeholder Perspective Harrison, Julie; Rouse, Paul; de Villiers, Charl; 6
  • What Drives International Performance? Insights from Computer-Related Service Firms Etemad-Sajadi, Reza; Bezençon, Valéry; 7

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    Autorsearch.filters.applied.operator.equals: search.filters.author.Harrison, JulieTemasearch.filters.applied.operator.equals: search.filters.subject.School performance

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      Accountability and Performance Measurement: A Stakeholder Perspective
      (Pontificia Universidad Católica del Perú. CENTRUM, 2012) Harrison, Julie; Rouse, Paul; de Villiers, Charl
      Accountability and management accounting have strong links, especially around performance reporting. Many approaches, such as the balanced scorecard and Ramanathan’s (1985) accountability framework, stem from management accounting research and practice. Accountability and performance measurement are linked inextricably; in fact, the interpretation of performance requires accountability as its reference. Further, to make comparisons across organizations requires the identification of whose objectives are being served. The primary stakeholders provide the best accountability perspective because their goals reflect, generally, the largest section of the community. In this paper, the focus is on accountability in a school context to identify performance-reporting imperatives important to the wider public sector, including the identification of relevant stakeholders and the determination of appropriate performance models. In this way, both a framework for school performance management and a method for developing such frameworks for other applications are addressed.