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March 18, 2026The Accounting Review

Committee on Non-Financial Measures of Effectiveness.

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Implication

Committee discusses the importance of non-financial measures for assessing organizational effectiveness, indicating their relevance to decision making.

Key Points

  • The research aims to evaluate the significance of non-financial measures in assessing organizational effectiveness and their classification in accounting.
  • Review of traditional and non-traditional financial measures.
  • Discussion on the interpretation of 'non-financial' in accounting contexts.
  • Consideration of guidelines for classifying information relevant to accounting.
  • Identified various non-financial measures that could enhance effectiveness evaluations.
  • Highlighted disputes regarding classification of certain information as accounting.
  • Suggested that defining non-accounting information may be arbitrary.

Cite This Study

A 1971 study studied this question.

synapsesocial.com/papers/69ba424e4e9516ffd37a25e7https://doi.org/10.2308/tar-4481916
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1Committee on Measures of Effectiveness for Social Programs.1972
  2. 2Committee on Corporate Financial Reporting.1972
  3. 3Committee on Managerial Accounting.1972
  4. 4State of the Art - Non-Business Accounting.1979
  5. 5Committee on External Measurement and Reporting.1973