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Expanding the future financial corporate reporting package

Article Abstract:

Suggestions for improvements on the conventional financial reporting package are presented. Single summary statistics would greatly improve the reporting of corporate risk as well as management quality. Search strategies could effectively guide users through complex details of annual reports. Expectational information given today is frequently inadequate and needs to be better quantified. Professionals should encourage creativity in developing new corporate disclosures. Speculations about the consequences of change in reporting are included

Management development, Reports, Design and construction, Financial management, Business reports

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The performance measurement panacea

Article Abstract:

An analysis and critique of performance indicators used in management-control systems is presented using a sample of 18 manufacturing and service firms in Australia. The key issue is whether accounting-based metrics coordinate with non-accounting-based ones, highlighting pitfalls of focusing exclusively on the former. Results indicate that the association of different types of performance indicators is highly complex. It is suggested that companies adopt more explicit strategic performance frameworks.

Australia, Manufacturing processes, Management, Usage, Manufacturing, Performance standards, Job performance standards

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From the theory of financial intermediation to segment reporting: the case of German banks

Article Abstract:

The author recommends modifications to interntional accounting standards to respond to the special accounting needs of German and international banks.

Germany, Accounting Methods, Capital funds & cash flow, Banking industry, Accounting and auditing, Corporation reports, Company reports

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