Siyaset Ekonomi ve Yönetim Araştırmaları Dergisi

Yazarlar: Mehmet DURGUT

Konular:-

Anahtar Kelimeler:Performance Evaluation,Non-Financial Data,Management Accounting

Özet: The data used in performance evaluation are among the significant information obtained from the management accounting during the fulfillment and audit of the administration activities of executives. When obtaining this information, it has become a necessity to use not only financial data but also non-financial data, considering the needs nowadays. Hence, obtaining and reporting non-financial data has become more important. Thus, in this study, we evaluated the types of non-financial data which have a significant impact on the measurement of administration success, their significance on performance assessment and the methods for reporting them. After the evaluation, we have determined that there is no reporting method with a nonfinancial data set available in all administrations.

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