<i>Accounting Principles</i>

WEYGANDT, JERRY J.; KIMMEL, PAUL D.; KIESO, DONALD; Elias, Rafik Z.

doi:10.2308/iace.2010.25.1.179

Cited by 168 publications

(231 citation statements)

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“…According to Weygandt et al (2000), financial accounting is the process of identifying, recording and communicating the economic events of a business in order to communicate this information to interested parties. Armstrong (200 I) asserts that financial accounting records the financial transactions that have taken place in a business.…”

Section: Financial Management Principlesmentioning

confidence: 99%

The Use of Financial Management Practices by Small, Medium and Micro Enterprises: A Perspective from South Africa

Brijlal¹,

Enow²,

Isaacs³

2014

Industry and Higher Education

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This paper reports on an investigation of financial management practices used by small, medium-sized and micro-enterprises (SMMEs) in South Africa. It was found that more than half the SMMEs examined use external accounting staff to prepare accounting reports and more than 60% rely on external accounting staff to interpret and use accounting information. A majority of the SMME owners were found to lack interpretation skills and an awareness of how to use information from financial statements. An implication of this study therefore is that policy makers, business support organizations, banks and academic institutions need to focus on educating SMMEs more effectively in financial management, thereby mitigating the risk of cash flow problems and business failure.

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Section: Financial Management Principlesmentioning

confidence: 99%

The Use of Financial Management Practices by Small, Medium and Micro Enterprises: A Perspective from South Africa

Brijlal¹,

Enow²,

Isaacs³

2014

Industry and Higher Education

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“…Market value/net sales (C5) is market value ratios of particular interest to the investor are earnings per common share, the price-to-earnings ratio, market value-to book value ratio, earning-to-price ratio. The lower the ratio is the better [31]. Price/earnings ratio (C6) measure the ratio of market price of each share of common stock to the earnings per share, the lower this ratio is better.…”

Section: Application To a Stock Selection Problemmentioning

confidence: 99%

Interactive TOPSIS Based Group Decision Making Methodology Using Z-Numbers

Yaakob¹,

Gegov²

2016

IJCIS

101

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The ability in providing result that is consistent with actual ranking remains the major concern in group decision making environment. The main aim of this paper is to introduce a novel modification of TOPSIS method to facilitate multi criteria decision making problems based on the concept of Z-numbers called Z-TOPSIS. The proposed method is adequate and intuitive in giving meaningful structure for formalizing information of a decision making problem, as it takes into account the decision makers' reliability. This study also provides bridge with some established knowledge in fuzzy sets to certain extend as to strengthen the concept of ranking alternatives using Znumbers. To ensure practicality and effectiveness of proposed method, stock selection problem is studied. The ranking based on proposed method is validated comparatively using spearman rho rank correlation. Based on the analysis, the proposed method outperforms the established TOPSIS methods in term of ranking performance.

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“…The balanced scorecard is a performance -measurement approach that uses both financial and nonfinancial measures to evaluate all aspect of an organization's operations in an integrated fashion. The performance measures are linked in a causeand-effect fashion to ensure that they all tie to the organization's overall objectives (Weygandt, 2012). Performance measures used in the balanced scorecard approach tend to fall into four perspectives, figure (1), (Atkison et al, 2007): -Financial perspective: the financial perspective contains objectives and measures that represent the ultimate success measures for profit -maximizing companies.…”

Section: Balanced Scorecard Modelmentioning

confidence: 99%

Using a Balanced Scorecard Approach to Measure Environmental Performance: A Proposed Model

Al-Zwyalif¹

2017

IJEF

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Environmental aspects have been recognized by today's organizations as the most important components of value creation that would contribute to the achievement of the goals and success in the future. The purpose of this study is to propose an Environmental Balanced Scorecard (EBSC) model to evaluate environmental performance in business organizations. It also aims to illustrate how the environmental performance aspects can integrate into the Balanced Scorecard (BSC). To achieve the goals of the study, the descriptive analytical approach was adopted for its suitability for the purpose of the study. An EBSC model was developed to evaluate environmental performance with proposed four perspectives and environmental strategic objectives within each perspective. The four perspectives are the customer, internal process, learning and growth and financial. The proposed model will help managers not only to evaluate the environmental performance, but also to plan, manage and control organization's environmental activities. In addition, it can serve as a template for the organizations which aims to create environmental awareness and pursue environmental sustainability.

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Accounting Principles

Cited by 168 publications

References 0 publications

The Use of Financial Management Practices by Small, Medium and Micro Enterprises: A Perspective from South Africa

The Use of Financial Management Practices by Small, Medium and Micro Enterprises: A Perspective from South Africa

Interactive TOPSIS Based Group Decision Making Methodology Using Z-Numbers

Using a Balanced Scorecard Approach to Measure Environmental Performance: A Proposed Model

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