EUROPEAN JOURNAL OF ACCOUNTING, FINANCE & BUSINESS

Motto: Show the world how you think!

Current Issue

The current issue of the journal read...

Authors' guidelines

All you need to know in order to publish in our journal read...

Submission

Here you can submit your paper continue...

Contact

Contact us here...

 

ISSN: 2344 - 102X

ISSN-L: 2344 - 102X



 

Article from Volume 2, Number 3, Year 2014

Current tendencies in enterprise performance measurement and their limitations
Download
Author(s): Veronica Deac, Elena Hlaciuc
DOI: 10.4316/EJAFB.2014.232
Abstract: The purpose of this research is to identify and present the latest trends in enterprise performance measurement, assessed specifically from financial point of view, respectively to provide details on the financial performance and to highlight their limitations, as well. The research is fundamental type. The Thomson Reuters Web of science database was used in order to find articles dealing with the topic of this research. The contribution of this research is the identification of the current tendencies in enterprise performance measurement, as given by a variety of empirical scientific publications on this topic, during the recent years, namely the company performance measurement and its explanation using the simple or multiple linear regression. The related limitations generated by the application of these regression equations resulted for each study sample is to be presented, as well.
Keywords: Measuring Enterprise Performance, Financial Performance, Measurement, Influencing Variables, Uncertainty
References:
1. Colasse B., (2009), Analiza Financiara A Intreprinderii. Editura Tipo Moldova, Iasi.
2. Valceanu Gh. & All, (2009), Analiza Economico-financiara, Editia A Doua, Editura Economica, Bucuresti.
3. Batrancea & All, (2012), Analiza Financiara, Editura Risoprint, Cluj-Napoca.
4. Petcu Monica, (2009) Analiza Economico-financiara A Intreprinderii. Probleme Abordari, Metode, Aplicatii. Editia A Doua, Editura Economica, Bucuresti.
5. Petrescu Silvia, (2004), Diagnostic Economic-financiar. Metodologie, Studii De Caz, Editura Sedcom.
6. Siminica Marian, (2008), Diagnosticul Financiar Al Firmei, Editura Universitaria, Craiova.
7. Anghelache (Dumbrava) Madalina, Metode Si Modele De Masurare A Performantelor Societatilor Comerciale, Teza De Doctorat, Academia De Studii Economice Facultatea De Finante, Asigurari, Banci Si Burse De Valori Domeniul Finante, Bucuresti, 2010.
1. Albertini, E., Does Environmental Management Improve Financial Performance? A Meta-Analytical Review, Organization & Environment 26(4), 2013, Pag. 431 457.
2. AL-Qudah, Mustafa A.A., Financial Performance: An Empirical Study On The Jordanian Industrial Corporations Listed On Amman Financial Market For The Period 2008-2012, Interdisciplinary Journal Of Contemporary Research In Business, Vol.6, No.1, 2014, Pag. 9-23.
3. Garcia-Castro, R., Arino, M.O., Canela, M.A., Does Social Performance Really Lead To Financial Performance? Accounting For Endogeneit, Journal Of Business Ethics, Vol. 92, 2010, Pag. 107126. Volume 2/2014 ISSN 2344-102X Issue (3)/ October 2014 ISSN-L 2344-102X 62
4. Gentry, R.J., Shen, W., The Relationship Between Accounting And Market Measures Of Firm Financial Performance: How Strong Is It? Journal Of Managerial Issues, Vol. 22, No. 4, 2010, Pag. 514-530.
5. Doucouliagos, H.,, Laroche, P., Unions And Profits: A Meta-Regression Analysis, Industrial Relations, Vol. 48, Issue: 1,2009, Pg: 146-184. 6. Dhaouadi, K., The Influence Of Top Management Team Traits On Corporate Financial Performance In The US, Canadian Journal Of Administrative Sciences- Revue Canadienne Des Sciences De L Administration, Volume: 31, Issue: 3, 2014, Pages: 200-213.
7. Fernandes, CI. And All, Drivers To Firm Innovation And Their Effects On Performance: An International Comparison, International Entrepreneurship And Management Journal, Volume: 9, Issue: 4, 2013, Pg. 557-580.
8. Huo, Baofeng, Qi, Yinan; Wang, ZQ,Nzhao, XD , The Impact Of Supply Chain Integration On Firm Performance. The Moderating Role Of Competitive Strategy, Supply Chain Management-An International Journal, Vol. 19, Issue 4, 2014, Pg. 369-384.
9. Hsu, CC & All, Information Sharing, Buyer-supplier Relationships, And Firm Performance A Multi-region Analysis, International Journal Of Physical Distribution & Logistics Management, Vol. 38, Issue 3-4, 2008, Pg. 296-310.
10. Lahtinen, K., Toppinen, A., Financial Performance In Finnish Large- And Medium-sized Sawmills: The Effects Of Value-added Creation And Cost-efficiencz Seeking, Journal Of Forest Economics, Vol. 14, No. 4, 2008, Pag. 289-305.
11. Markic, M. And All, Innovation Policy And Successfulness Of Micro And Small Companies In The Republic Of Slovenia, African Journal Of Business Management, Volume: 5, Issue: 22, 2011, Pg: 9559-9567.
12. Neely, A., The Evolution Of Performance Measurement Research, Developments In The Last Decade And A Research Agenda For The Next, International Journal Of Operations & Production Management, Vol. 25, No.12, 2005, Pp. 1264-1277
13. Petris R., Hlaciuc, E., The Accountant Profession: Evolution And Ruptures. The Birth Of The Accounting Paradigm, The Annals Of The "Stefan Cel Mare" University Suceava. Fascicle Of The Faculty Of Economics And Public Administration Vol. 10, No 2(12), Pp. 217-227, 2010.
14. Psomas, EL. And All, The Impact Of ISO 9001 Effectiveness On The Performance Of Service Companies, Managing Service Quality, Volume: 23, Issue: 2, 2013, Pg. 149-164.
15. Prado-Lorenzo, JM. And All, Social Responsibility In Spain Practices And Motivations In Firms, Management Decision, Vol. 46, Issue 8, 2008, Pg: 1247-1271.
16. Ruester, S., Zschille, M., The Impact Of Governance Structure On Firm Performance: An Application To The German Water Distribution Sector, Utilities Policy, Vol. 18, No.3, 2010, Pag. 154-162.
17. Toyli, J., Hakkinen, L., Ojala, L., Naula T., Logistics And Financial Performance, An Analysis Of 424 Finnish Small And Medium-sized Enterprises, International Journal Of Physical Distribution And Logistic Mangement, Vol. 38, No.1, 2008, Pag. 57-80.
18. Ujunwa, A., Board Characteristics And The Financial Performance Of Nigerian Quoted Firms, Corporate Governance, Vol. 2, No.5, 2012, Pag. 656-674.
19. Yang, Y-F., Yang, L-W., Chen, Y-S., Effects Of Service Innovation On Financial Performance Of Small Audit Firms In Taiwan, The International Journal Of Business And Finance Research, Volume 8, Number 2, 2014, Pag. 87-99.
20. Deac V., Hlaciuc, E. Considerations Regarding A New Approach Of Enterprises Performance: By Means Of Random Variables, International Multidisciplinary Scientific Conferences On Social Sciences & Arts, SGEM Conference On Political Sciences Law, Finance Economics & Tourism, 3-9 Sept. 2014, Bulgaria, Conference Proceeedings Volume II, Finance, ISBN 978-619-7105-26-1, Pag. 121-128.
21. Albu, Lucian-Liviu, "Modelarea Si Evaluarea Impactului Investitiilor Directe, Nationale Si Internationale Asupra Pietei Muncii Si Evolutiei Macroeconomice" Disponibil Pe Adresa Oficiala A Site-ului Institutului De Prognoza Economica, Working Papers, 10 Febr. 2014, Http://www.ipe.ro/RePEc/WorkingPapers/cs1516-1.pdf
 
Back to journal ...

 
     
     
Copyright LP/DET 2023