Accounting for Decision Making and Control 6th Edition by Jerold Zimmerman

تمرين 1

More research is needed to explain the tenacity with which businesses cling to accounting performance information. More empirical research into the consequences of managing with accounting information is also in order. But there already is much evidence that businesses impair their competitiveness and profitability by managing with the information found in standard cost variances, flexible budgets, product cost, return on investment, and other financial measures. Less well understood is why "world- class" manufacturing companies persist in using accounting-based financial performance measures.
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