An Exploration of the Use of Financial and Nonfinancial Measures of Performance by Executives in a Service Organization.
研究了服务组织高管如何使用财务与非财务绩效指标，指出管理会计需要更多非财务指标，并探讨了实际使用方式及判断模型。
Abstract Examines the use of financial and nonfinancial measures of performance by executives in a service organization. Need for more nonfinancial measures of performance in management accounting and for a better understanding of how financial and nonfinancial measures are actually used; Development of judgment models.