메뉴 건너뛰기




Volumn 13, Issue 3, 2002, Pages 233-247

Regulating shareholder value: A case study of the introduction of value-based measures in a water company

Author keywords

[No Author keywords available]

Indexed keywords


EID: 0036953577     PISSN: 10453172     EISSN: None     Source Type: Journal    
DOI: 10.1111/1467-8551.00240     Document Type: Article
Times cited : (13)

References (44)
  • 2
    • 0002587299 scopus 로고
    • Performance measures in UK manufacturing companies: The state of play
    • Bhimani, A. (1993). 'Performance Measures in UK Manufacturing Companies: the State of Play', Management Accounting, 71(11), pp. 20-22.
    • (1993) Management Accounting , vol.71 , Issue.11 , pp. 20-22
    • Bhimani, A.1
  • 5
    • 0031454735 scopus 로고    scopus 로고
    • The competitive order or ordered competition? The UK model of utility regulation in theory and practice
    • Burton, J. (1997). 'The Competitive Order or Ordered Competition? The UK Model of Utility Regulation in Theory and Practice', Public Administration, 75(2), pp. 157-188.
    • (1997) Public Administration , vol.75 , Issue.2 , pp. 157-188
    • Burton, J.1
  • 6
    • 18244393345 scopus 로고    scopus 로고
    • A manifesto for corporate myopia: A cautionary note on shareholder value techniques
    • In: G. Arnold and M. Davies (eds), John Wiley, Chichester
    • Carter, C. and S. Conway (2000). 'A manifesto for corporate myopia: a cautionary note on shareholder value techniques'. In: G. Arnold and M. Davies (eds), Value-based Management: Context and Application. John Wiley, Chichester.
    • (2000) Value-Based Management: Context and Application
    • Carter, C.1    Conway, S.2
  • 8
    • 0012618578 scopus 로고    scopus 로고
    • The water sector beyond 2000 (revisited)
    • Credit Lyonnais Securities, London
    • Credit Lyonnais (1998). The Water Sector Beyond 2000 (Revisited). The 1999 Periodic Review. Credit Lyonnais Securities, London.
    • (1998) The 1999 Periodic Review
  • 9
    • 55449105855 scopus 로고    scopus 로고
    • Value based management in practice: A critical review
    • In: G. Arnold and M. Davies (eds), John Wiley, Chichester
    • Davies, M. (2000). 'Value Based Management in practice: a critical review'. In: G. Arnold and M. Davies (eds), Value-based Management: Context and Application. John Wiley, Chichester.
    • (2000) Value-Based Management: Context and Application
    • Davies, M.1
  • 10
    • 0033468268 scopus 로고    scopus 로고
    • Punctuated and continuous change: The UK water industry
    • Dean, A., Y. Carlisle and C. Baden-Fuller (1999). 'Punctuated and Continuous Change: The UK Water Industry', British Journal of Management, 10(Special Issue), pp. S3-S18.
    • (1999) British Journal of Management , vol.10 , Issue.SPEC. ISSUE
    • Dean, A.1    Carlisle, Y.2    Baden-Fuller, C.3
  • 13
    • 0003608516 scopus 로고
    • A survey of management accounting practices in UK manufacturing companies
    • ACCA, London
    • Drury, C., S. Braund, P. Osbourne and M. Tayles (1993). A Survey of Management Accounting Practices in UK Manufacturing Companies. ACCA Research Report, ACCA, London.
    • (1993) ACCA Research Report
    • Drury, C.1    Braund, S.2    Osbourne, P.3    Tayles, M.4
  • 15
    • 0002766449 scopus 로고
    • Field research in management accounting and control: A review and evaluation
    • Ferreira, L. D. and K. A. Merchant (1992). 'Field Research in Management Accounting and Control: A Review and Evaluation', Accounting Auditing Accountability Journal, 4, pp. 3-34.
    • (1992) Accounting Auditing Accountability Journal , vol.4 , pp. 3-34
    • Ferreira, L.D.1    Merchant, K.A.2
  • 16
    • 20344406578 scopus 로고    scopus 로고
    • Value-based metrics as divisional performance measures
    • In: G. Arnold and M. Davies (eds), John Wiley, Chichester
    • Francis, G. A. J. and C. Minchington (2000). 'Value-Based Metrics as Divisional Performance Measures'. In: G. Arnold and M. Davies (eds), Value-Based Management: Context and Application. John Wiley, Chichester.
    • (2000) Value-Based Management: Context and Application
    • Francis, G.A.J.1    Minchington, C.2
  • 19
    • 0000837714 scopus 로고    scopus 로고
    • Innovations in performance measurement: Trends and research implications
    • Ittner, C. D. and D. F. Larcker (1998). 'Innovations in performance measurement: trends and research implications', Journal of Management Accounting Research, 10, pp, 206-238.
    • (1998) Journal of Management Accounting Research , vol.10 , pp. 206-238
    • Ittner, C.D.1    Larcker, D.F.2
  • 20
    • 0026494564 scopus 로고
    • The balanced scorecard - Measures that drive performance
    • Kaplan, R. S. and D. P. Norton (1992). 'The Balanced Scorecard - Measures that Drive Performance', Harvard Business Review, 70(1), pp. 71-79.
    • (1992) Harvard Business Review , vol.70 , Issue.1 , pp. 71-79
    • Kaplan, R.S.1    Norton, D.P.2
  • 21
    • 0002091684 scopus 로고    scopus 로고
    • Using the balanced scorecard as a strategic measurement system
    • Kaplan, R. S. and D. P. Norton (1996). 'Using the Balanced Scorecard as a Strategic Measurement System', Harvard Business Review, 74(1), pp. 75-87.
    • (1996) Harvard Business Review , vol.74 , Issue.1 , pp. 75-87
    • Kaplan, R.S.1    Norton, D.P.2
  • 24
    • 0001889811 scopus 로고    scopus 로고
    • EVA & MVA as performance measures and signals for strategic change
    • Lehn, K. and A. K. Makhija (1996). 'EVA & MVA as Performance Measures and Signals for Strategic Change', Strategy & Leadership, 24(3), pp. 34-38.
    • (1996) Strategy & Leadership , vol.24 , Issue.3 , pp. 34-38
    • Lehn, K.1    Makhija, A.K.2
  • 30
    • 0033070901 scopus 로고    scopus 로고
    • The role of accounting in organisational change: Promoting performance improvements in the privatised UK water industry
    • Ogden, S. G. and F. Anderson (1999). 'The Role of Accounting in Organisational Change: Promoting Performance Improvements in the Privatised UK Water Industry', Critical Perspectives on Accounting, 10, pp. 91-124.
    • (1999) Critical Perspectives on Accounting , vol.10 , pp. 91-124
    • Ogden, S.G.1    Anderson, F.2
  • 31
    • 0032325778 scopus 로고    scopus 로고
    • Wallstreet's contribution to management accounting: The Stern Stewart EVA financial management system
    • O'Hanlon, J. and K. Peasnell (1998). 'Wallstreet's Contribution to Management Accounting: The Stern Stewart EVA Financial Management System', Management Accounting Research, 9, pp. 421-444.
    • (1998) Management Accounting Research , vol.9 , pp. 421-444
    • O'Hanlon, J.1    Peasnell, K.2
  • 32
    • 19944365854 scopus 로고    scopus 로고
    • Performance management and strategy implementation. The role of management accounting in the modern organisation
    • 8 July, University of Reading
    • Otley, D. (1998). 'Performance Management and Strategy Implementation. The Role of Management Accounting in the Modern Organisation'. Paper presented at the Fourth International Management Control Conference, 8 July, University of Reading.
    • (1998) Fourth International Management Control Conference
    • Otley, D.1
  • 33
    • 0000643028 scopus 로고    scopus 로고
    • Performance management: A framework for management control systems research
    • Otley, D. (1999). 'Performance Management: a framework for management control systems research', Management Accounting Research, 10, pp. 363-382.
    • (1999) Management Accounting Research , vol.10 , pp. 363-382
    • Otley, D.1
  • 34
    • 0035693547 scopus 로고    scopus 로고
    • Extending the boundaries of management accounting research: Developing systems for performance management
    • Otley, D. (2001). 'Extending the Boundaries of Management Accounting Research: Developing Systems for Performance Management', British Accounting Review, 33, pp. 243-261.
    • (2001) British Accounting Review , vol.33 , pp. 243-261
    • Otley, D.1
  • 35
    • 0003227272 scopus 로고    scopus 로고
    • Regulating public utilities: What other countries can learn from the UK experience
    • Parker, D. (1999). 'Regulating Public Utilities: What Other Countries can Learn from the UK Experience', Public Management, 1(1), pp. 93-120.
    • (1999) Public Management , vol.1 , Issue.1 , pp. 93-120
    • Parker, D.1
  • 38
    • 0346546515 scopus 로고
    • Researching management accounting practice: The role of case study methods
    • Scapens, R. W. (1990). 'Researching Management Accounting Practice: The Role of Case Study Methods', British Accounting Review, 22(3), pp. 259-281.
    • (1990) British Accounting Review , vol.22 , Issue.3 , pp. 259-281
    • Scapens, R.W.1
  • 39
    • 0032337939 scopus 로고    scopus 로고
    • On the empirical relationship between market value and residual income in the UK
    • Stark, A. W. and H. M. Thomas. (1998). 'On the Empirical Relationship between Market Value and Residual Income in the UK', Management Accounting Research, 9, pp. 445-460.
    • (1998) Management Accounting Research , vol.9 , pp. 445-460
    • Stark, A.W.1    Thomas, H.M.2
  • 40
    • 0002046414 scopus 로고    scopus 로고
    • EVA financial systems: Management perspectives
    • Wallace, J. S. (1998). 'EVA Financial Systems: Management Perspectives', Advances in Management Accounting, 6, pp. 1-15.
    • (1998) Advances in Management Accounting , vol.6 , pp. 1-15
    • Wallace, J.S.1
  • 41
    • 84986177811 scopus 로고    scopus 로고
    • Developing and implementing value-based strategy
    • Walters, D. (1997). 'Developing and Implementing Value-based Strategy', Management Decision, 35(10), pp. 709-720.
    • (1997) Management Decision , vol.35 , Issue.10 , pp. 709-720
    • Walters, D.1
  • 42
    • 0002560115 scopus 로고    scopus 로고
    • Some reflections on accounting adjustments and economic value added
    • Young, S. D. (1999). 'Some Reflections on Accounting Adjustments and Economic Value Added', Journal of Financial Statement Analysis, 4(2), pp. 7-19.
    • (1999) Journal of Financial Statement Analysis , vol.4 , Issue.2 , pp. 7-19
    • Young, S.D.1
  • 43
    • 0012519299 scopus 로고    scopus 로고
    • Field research methods in management accounting
    • Young, S. M. (1999). 'Field Research Methods in Management Accounting', Accounting Horizons, 13(1), pp. 76-81.
    • (1999) Accounting Horizons , vol.13 , Issue.1 , pp. 76-81
    • Young, S.M.1
  • 44
    • 0002686854 scopus 로고    scopus 로고
    • EVA and divisional performance measurement: Capturing synergies and other issues
    • Zimmerman, J. L. (1997). 'EVA and Divisional Performance Measurement: Capturing Synergies and Other Issues', Journal of Applied Corporate Finance, 10(2), pp. 98-108.
    • (1997) Journal of Applied Corporate Finance , vol.10 , Issue.2 , pp. 98-108
    • Zimmerman, J.L.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.