TY  - JOUR
AB  - Investigates how organizations pick which non‐financial measures to use to enable managers to know what requires attention, and what can be ignored for now. Lists out in a table format these essential differences between financial and non‐financial measures. Stresses there are two potential pitfalls: first is the tendency for non‐financial measures to run down with use; and, second, stresses the importance of looking at internally‐generated criteria in the light of external values. Confirms that reiteration of essential differences is a strong reminder of the ease in which non‐financial measures can multiply.
VL  - 1
IS  - 1
SN  - 1363-8483
DO  - 10.1108/EUM0000000006395
UR  - https://doi.org/10.1108/EUM0000000006395
AU  - Kippenberger T
PY  - 1996
Y1  - 1996/01/01
TI  - Pitfalls in choosing non‐financial measures
T2  - The Antidote
PB  - MCB UP Ltd
SP  - 28
EP  - 29
Y2  - 2024/04/18
ER  -