46 research outputs found
Towards using organizational measurements to assess corporate performance
Get PDFAbstract Purpose -The purpose of this paper is to address the need for alternative measures of financial performance that can provide a real time indication of what is actually happening in organizations. Design/methodology/approach -The paper describes the framework, the empirical research that has been conducted to assess its validity, and the measurement tools that have been developed. Findings -The proposed model identifies the "key drivers" of organizational and financial success. However, if there is a lack of a sufficient fit between the level of "strategic development of an enterprise" and its) then there is disequilibrium. There are identifiable symptoms of this equilibrium or disequilibrium called "growing pains," which can be measured by an instrument developed called "The Survey of Growing Pains." Practical implications -The proposed measures assess operational risk, which can be used under "Sarbanes-Oxley." The framework and measurement tools have been used by differing companies in strategic planning and performance management. It provides an alternative concept of a "balanced scorecard." Originality/value -The paper's contribution is in applying research from the field of organizational development to help develop a new set of measures for monitoring performance in real time
A Markovian Model for the Valuation of Human Assets Acquired by an Organizational Purchase
Get PDFA corporation acquires the assets and liabilities of a securities brokerage firm for a price in excess of net book value. A Markov analysis is used in conjunction with human resource accounting to value a pool of account executives employed by the brokerage firm. The tax implications of imputing a portion of the purchase price premium to the pool of human assets (as opposed to goodwill) are discussed
The mission of the UCLA conference on the role of accouting in organizations and society
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