Essays about: "accounting performance measurement"

Showing result 1 - 5 of 30 essays containing the words accounting performance measurement.

1. 1. Lost in The Grocery Aisle: Navigating the challenges of food waste management through performance measurement systems and sensemaking

   University essay from Handelshögskolan i Stockholm/Institutionen för företagande och ledning; Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Author : Lucile Vanin; Hannah Bozorgnia; [2023]
   Keywords : KPIs; Management Control Systems; Sustainability; Sustainability Performance Measurement Systems; Sensemaking;

   Abstract : This paper aims to uncover how Sustainability Performance Measurement Systems (SPMS), and more specifically KPIs, can be used as tools to make sense of the challenges inherent to sustainability management, within the specific empirical setting of food waste. Through a case study based on a global food retailer in Sweden, we aim to comprehend how employees use food waste KPIs to make sense of the challenges inherent to food waste management. READ MORE

3. 2. Industry importance of CSR impact on Financial Performance

   University essay from Linnéuniversitetet/Institutionen för ekonomistyrning och logistik (ELO)

   Author : Axel Ljungberg; Anton Högstedt; [2022]
   Keywords : Corporate social responsibility; CSR; Environmental; Social; Governance; ESG; Financial Performance; Return on Assets; Tobin Q.;

   Abstract : This study examines whether the relationship between Corporate Social Responsibility (CSR) and Financial Performance (FP) is dependent on industry belonging. Our accounting-based measurement of FP (Return On Assets) displayed an overall negative correlation with ESG scores, while our market based measurement of FP (Tobin Q) displayed an overall insignificant relationship. READ MORE

4. 3. THE IMPORTANCE OF FORMULATING A UNIFORM STRUCTURE FOR NON-FINANCIAL REPORTING: A quantitative study based on the evidence from the automotive industry.

   University essay from Umeå universitet/Företagsekonomi

   Author : Asif Sarker; Mundi Mike-Hana Fongang; [2021]
   Keywords : Non-financial reporting; Sustainability reporting; Stakeholders; GRI; Automotive industry.;

   Abstract : Nowadays, sustainability has become a well-known and popular topic which has drawn the attention of many people worldwide. To fulfill their responsibility towards sustainability, the business world is shifting from an accounting-based accountability to an accountability-based accounting. READ MORE

5. 4. Risk Measurement and Performance Attribution for IRS Portfolios Using a Generalized Optimization Method for Term Structure Estimation

   University essay from Linköpings universitet/Produktionsekonomi

   Author : Fredrik Gerdin Börjesson; Christoffer Eduards; [2021]
   Keywords : Interest rate measurement; term structures; multiple yield curves; principal component analysis; systematic risk; risk factors; term structure simulation; Latin hypercube sampling with dependence; risk measurement; value-at-risk; expected shortfall; interest rate swap; performance attribution;

   Abstract : With the substantial size of the interest rate markets, the importance of accurate pricing, risk measurement and performance attribution can not be understated. However, the models used on the markets often have underlying issues with capturing the market's fundamental behavior. READ MORE

6. 5. Analysis of Energy Performance Indicators for Supermarket Buildings

   University essay from KTH/Energiteknik

   Author : Abhay Menon Sreekandath; [2021]
   Keywords : ;

   Abstract : In the sector of food retail, supermarkets are common all over the world with their presence projected to increase further. They are also the most energy intensive amongst commercial spaces on an area basis, along with having direct emissions through refrigerant leakage. READ MORE