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The relationship between non-financi...

Fernandez, Alberto.

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The relationship between non-financial and financial performance measures: An empirical study in retail banking.

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	The relationship between non-financial and financial performance measures: An empirical study in retail banking./
作者:	Fernandez, Alberto.
面頁冊數:	222 p.
附註:	Source: Dissertation Abstracts International, Volume: 63-10, Section: A, page: 3626.
Contained By:	Dissertation Abstracts International63-10A.
標題:	Business Administration, Accounting. -
電子資源:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3067187
ISBN:	0493866973

The relationship between non-financial and financial performance measures: An empirical study in retail banking.
Fernandez, Alberto.

The relationship between non-financial and financial performance measures: An empirical study in retail banking. - 222 p.

Source: Dissertation Abstracts International, Volume: 63-10, Section: A, page: 3626.

Thesis (D.B.A.)--Boston University, 2002.

During the past decade, management accounting researchers have become increasingly interested in incorporating more measures of non-financial performance into the design of performance measurement and evaluation systems, and in placing more weight on non-financial measures. Financial measures, when used alone, have been criticized as providing incomplete, historically-oriented pictures of performance, whereas many non-financial measures are considered leading indicators of future performance. However, there is very little solid, model-based research testing the relationships between non-financial and financial indicators of performance and the cause-and-effect relationships between their underlying constructs. Also, the results of the extant research are mixed. As a result, both researchers and practitioners have called for a better understanding of these relationships.

ISBN: 0493866973Subjects--Topical Terms:

1020666
Business Administration, Accounting.

The relationship between non-financial and financial performance measures: An empirical study in retail banking.
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245 1 0 $a The relationship between non-financial and financial performance measures: An empirical study in retail banking.
300 $a 222 p.
500 $a Source: Dissertation Abstracts International, Volume: 63-10, Section: A, page: 3626.
500 $a Major Professor: Holly H. Johnston.
502 $a Thesis (D.B.A.)--Boston University, 2002.
520 $a During the past decade, management accounting researchers have become increasingly interested in incorporating more measures of non-financial performance into the design of performance measurement and evaluation systems, and in placing more weight on non-financial measures. Financial measures, when used alone, have been criticized as providing incomplete, historically-oriented pictures of performance, whereas many non-financial measures are considered leading indicators of future performance. However, there is very little solid, model-based research testing the relationships between non-financial and financial indicators of performance and the cause-and-effect relationships between their underlying constructs. Also, the results of the extant research are mixed. As a result, both researchers and practitioners have called for a better understanding of these relationships.
520 $a This dissertation develops and estimates a model of the relationships between key non-financial and financial performance measures and their underlying constructs for business units pursuing customer-driven strategies. The relationships between employee training, service quality, customer satisfaction, customer loyalty, and financial performance are estimated using data from 109 retail branches, specialized in providing services to small and medium companies, of one of the Spain's largest banks. Lagged effects are taken into consideration.
520 $a The results indicate strong positive and significant relationships between service quality, customer satisfaction and customer loyalty. The results also provide partial support for the positive relationship between training and service quality, and the positive effect of high levels of loyalty on financial performance measured in terms of both levels and changes in performance.
520 $a This research contributes to the management accounting literature by developing and estimating a model of the relationships between complex multidimensional constructs. The findings support the usefulness of incorporating more relevant non-financial measures into performance measurement and evaluation systems. A better understanding of the relationships enable managers to forecast results more accurately, to improve their planning and budgeting processes, to improve communication and participation throughout the organization and to implement more effective compensation plans at all levels within the organization.
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