Performance Measures in the Media and Software Division of Kao (Singapore) Private Limited
This paper presents a case that requires students to identify the corporate objectives and critical success factors of the media and software division of a company and propose performance measures that should motivate employees to work towards these objectives. The case provides students with an opportunity to practise managerial accounting decision-making within the context of corporate strategy. This case illustrates the need for a variety of criteria (both financial and non-financial) for evaluating performance within a firm or business unit and provides the opportunity to discuss the potential behavioral issues arising from management of the division.
Cheng, N. S., Eng, L., Chong, C. L., & Mak, Y. T. (2003). Performance Measures in the Media and Software Division of Kao (Singapore) Private Limited. Journal of Accounting Education.
The definitive version is available at http://dx.doi.org/10.1016/S0748-5751(03)00005-8
Business and Information Technology
Keywords and Phrases
Balanced Scorecard; Critical Success Factors; EVA; Non-Financial Performance Indicators; Performance Evaluation
Article - Journal
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